<SEC-DOCUMENT>0001213900-25-111090.txt : 20251117
<SEC-HEADER>0001213900-25-111090.hdr.sgml : 20251117
<ACCEPTANCE-DATETIME>20251114173734
ACCESSION NUMBER:		0001213900-25-111090
CONFORMED SUBMISSION TYPE:	20-F
PUBLIC DOCUMENT COUNT:		151
CONFORMED PERIOD OF REPORT:	20250630
FILED AS OF DATE:		20251117
DATE AS OF CHANGE:		20251114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Gelteq Ltd
		CENTRAL INDEX KEY:			0001920092
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		ORGANIZATION NAME:           	03 Life Sciences
		EIN:				000000000
		STATE OF INCORPORATION:			C3
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		20-F
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-42373
		FILM NUMBER:		251488433

	BUSINESS ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		LEVEL 4
		STREET 2:		100 ALBERT ROAD
		CITY:			SOUTH MELBOURNE VIC
		PROVINCE COUNTRY:   	C3
		BUSINESS PHONE:		61390873990

	MAIL ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		LEVEL 4
		STREET 2:		100 ALBERT ROAD
		CITY:			SOUTH MELBOURNE VIC
		PROVINCE COUNTRY:   	C3

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Gelteq Pty Ltd.
		DATE OF NAME CHANGE:	20220328
</SEC-HEADER>
<DOCUMENT>
<TYPE>20-F
<SEQUENCE>1
<FILENAME>ea0265278-20f_gelteq.htm
<DESCRIPTION>ANNUAL REPORT
<TEXT>
<XBRL>
<?xml version='1.0' encoding='ASCII'?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Fri Nov 14 21:52:18 UTC 2025 -->
<html xmlns:compsci="http://compsciresources.com" xmlns:country="http://xbrl.sec.gov/country/2024" xmlns:currency="http://xbrl.sec.gov/currency/2024" xmlns:cyd="http://xbrl.sec.gov/cyd/2024" xmlns:dei="http://xbrl.sec.gov/dei/2024" xmlns:dtr="http://www.xbrl.org/dtr/type/2022-03-31" xmlns:ecd="http://xbrl.sec.gov/ecd/2024" xmlns:gels="http://www.gelteq.com/20250630" xmlns:ifrs-full="https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2020-02-12" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:srt="http://fasb.org/srt/2024" xmlns:us-types="http://fasb.org/us-types/2024" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xl="http://www.xbrl.org/2003/XLink" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xs="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.w3.org/1999/xhtml">
<head>
     <title> </title>

<meta content="text/html" http-equiv="Content-Type"/>
</head>
<body><div style="font: 10pt Times New Roman, Times, Serif"><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Rule-Page --><div style="width: 100%"><div style="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>UNITED STATES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>SECURITIES AND EXCHANGE COMMISSION</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>WASHINGTON, D.C. 20549</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>FORM <ix:nonNumeric contextRef="c0" name="dei:DocumentType" id="ixv-21913">20-F</ix:nonNumeric></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b><ix:nonNumeric contextRef="c0" format="ixt-sec:boolballotbox" name="dei:DocumentRegistrationStatement" id="ixv-21914">&#9744;</ix:nonNumeric> REGISTRATION STATEMENT PURSUANT TO
SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>OR</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b><ix:nonNumeric contextRef="c0" format="ixt-sec:boolballotbox" name="dei:DocumentAnnualReport" id="ixv-21915">&#9746;</ix:nonNumeric> ANNUAL REPORT PURSUANT TO SECTION 13
OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>For the fiscal year ended <ix:nonNumeric contextRef="c0" format="ixt:date-monthname-day-year-en" name="dei:DocumentPeriodEndDate" id="ixv-21916"><ix:nonNumeric contextRef="c0" format="ixt:date-monthname-day-en" name="dei:CurrentFiscalYearEndDate" id="ixv-21917">June 30</ix:nonNumeric>, <ix:nonNumeric contextRef="c0" name="dei:DocumentFiscalYearFocus" id="ixv-21918">2025</ix:nonNumeric></ix:nonNumeric></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>OR</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><ix:nonNumeric contextRef="c0" format="ixt-sec:boolballotbox" name="dei:DocumentTransitionReport" id="ixv-21919">&#9744;</ix:nonNumeric> <b>TRANSITION REPORT PURSUANT TO SECTION
13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>For the transition period from _________ to
_____________.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>OR</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><ix:nonNumeric contextRef="c0" format="ixt-sec:boolballotbox" name="dei:DocumentShellCompanyReport" id="ixv-21920">&#9744;</ix:nonNumeric> <b>SHELL COMPANY REPORT PURSUANT TO SECTION
13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Date of event requiring this shell company report:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Commission file number: <ix:nonNumeric contextRef="c0" name="dei:EntityFileNumber" id="ixv-21921">001-42373</ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><ix:nonNumeric contextRef="c0" name="dei:EntityRegistrantName" id="ixv-95"><b>Gelteq Limited</b></ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of Registrant as Specified in its
Charter)</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><ix:nonNumeric contextRef="c0" format="ixt-sec:edgarprovcountryen" name="dei:EntityIncorporationStateCountryCode" id="ixv-104"><b>Australia</b></ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Jurisdiction of Incorporation or Organization)</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_EntityAddressAddressLine1-c0_cont_1" name="dei:EntityAddressAddressLine1" id="ixv-112"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Level 19</b></p></ix:nonNumeric><div>

</div><ix:continuation id="_EntityAddressAddressLine1-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>644 Chapel Street</b></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b><ix:nonNumeric contextRef="c0" name="dei:EntityAddressAddressLine2" id="ixv-21922">South Yarra</ix:nonNumeric> <ix:nonNumeric contextRef="c0" name="dei:EntityAddressCityOrTown" id="ixv-21923">VIC</ix:nonNumeric>, <ix:nonNumeric contextRef="c0" name="dei:EntityAddressPostalZipCode" id="ixv-21924">3141</ix:nonNumeric></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b><ix:nonNumeric contextRef="c0" format="ixt-sec:countrynameen" name="dei:EntityAddressCountry" id="ixv-21925">Australia</ix:nonNumeric> </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of Principal Executive Office)</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><ix:nonNumeric contextRef="c1" name="dei:ContactPersonnelName" id="ixv-132"><b>Nathan J. Givoni</b></ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Telephone: <ix:nonNumeric contextRef="c1" name="dei:CityAreaCode" id="ixv-21926">+61</ix:nonNumeric> <ix:nonNumeric contextRef="c1" name="dei:LocalPhoneNumber" id="ixv-21927">3 9087 3990</ix:nonNumeric></b></p><div>

</div><ix:nonNumeric contextRef="c1" continuedAt="_EntityAddressAddressLine1-c1_cont_1" name="dei:EntityAddressAddressLine1" id="ixv-138"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Level 19</b></p></ix:nonNumeric><div>

</div><ix:continuation id="_EntityAddressAddressLine1-c1_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>644 Chapel Street</b></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b><ix:nonNumeric contextRef="c1" name="dei:EntityAddressAddressLine2" id="ixv-21928">South Yarra</ix:nonNumeric> <ix:nonNumeric contextRef="c1" name="dei:EntityAddressCityOrTown" id="ixv-21929">VIC</ix:nonNumeric>, <ix:nonNumeric contextRef="c1" name="dei:EntityAddressPostalZipCode" id="ixv-21930">3141</ix:nonNumeric></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b><ix:nonNumeric contextRef="c1" format="ixt-sec:countrynameen" name="dei:EntityAddressCountry" id="ixv-21931">Australia</ix:nonNumeric><br/> </b>(Name, Telephone, E-mail and/or Facsimile Number and Address of Company Contact Person)</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Securities registered or to be registered pursuant
to Section 12(b) of the Act:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid; width: 32%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Title of Each Class</b></span></td> <td style="width: 2%; text-align: center">&#160;</td> <td style="border-bottom: black 1.5pt solid; width: 32%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Trading symbol</b></span></td> <td style="width: 2%; text-align: center">&#160;</td> <td style="border-bottom: black 1.5pt solid; width: 32%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name of Each Exchange On Which Registered</b></span></td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="text-align: center"><ix:nonNumeric contextRef="c0" name="dei:Security12bTitle" id="ixv-174"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Ordinary shares, no par value</b></span></ix:nonNumeric></td> <td style="text-align: center">&#160;</td> <td style="text-align: center"><ix:nonNumeric contextRef="c0" name="dei:TradingSymbol" id="ixv-179"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>GELS</b></span></ix:nonNumeric></td> <td style="text-align: center">&#160;</td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The <ix:nonNumeric contextRef="c0" format="ixt-sec:exchnameen" name="dei:SecurityExchangeName" id="ixv-21932">Nasdaq</ix:nonNumeric> Stock Market LLC</b></span></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Securities registered or to be registered pursuant
to Section 12(g) of the Act:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="text-decoration:underline">None</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Title of Class)</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Securities for which there is a reporting obligation
pursuant to Section 15(d) of the Act:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="text-decoration:underline">None</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Title of Class)</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>


</div><!-- Field: Page; Sequence: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt"></p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The number of outstanding shares of each of the
issuer&#8217;s classes of capital or common stock as of November 13, 2025 was: <ix:nonFraction contextRef="c2" decimals="INF" format="ixt:num-dot-decimal" name="dei:EntityCommonStockSharesOutstanding" scale="0" unitRef="shares" id="ixv-21933">10,711,059</ix:nonFraction> ordinary shares, no par value.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark if the registrant is a well-known seasoned
issuer, as defined in Rule 405 of the Securities Act.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Yes &#9744; <ix:nonNumeric contextRef="c0" name="dei:EntityWellKnownSeasonedIssuer" id="ixv-21934">No</ix:nonNumeric> &#9746;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If this report is an annual or transition report,
indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act
of 1934.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Yes &#9744; <ix:nonNumeric contextRef="c0" name="dei:EntityVoluntaryFilers" id="ixv-21935">No</ix:nonNumeric> &#9746;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12
months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements
for the past 90 days.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><ix:nonNumeric contextRef="c0" name="dei:EntityCurrentReportingStatus" id="ixv-21936">Yes</ix:nonNumeric> &#9746; No &#9744;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (&#167;232.405
of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><ix:nonNumeric contextRef="c0" name="dei:EntityInteractiveDataCurrent" id="ixv-21937">Yes</ix:nonNumeric> &#9746; No &#9744;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, or an emerging growth company. See definition of &#8220;large
accelerated filer,&#8221; &#8220;accelerated filer&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 25%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer &#9744;</span></td> <td style="width: 25%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer &#9744;</span></td> <td style="width: 25%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c0" format="ixt-sec:entityfilercategoryen" name="dei:EntityFilerCategory" id="ixv-21938">Non-accelerated filer</ix:nonNumeric> &#9746;</span></td> <td style="width: 25%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging growth company <ix:nonNumeric contextRef="c0" format="ixt-sec:boolballotbox" name="dei:EntityEmergingGrowthCompany" id="ixv-21939">&#9746;</ix:nonNumeric></span></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an emerging growth company that prepares its
financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended transition
period for complying with any new or revised financial accounting standards&#8224; provided pursuant to Section 13(a) of the Exchange
Act. <ix:nonNumeric contextRef="c0" format="ixt-sec:boolballotbox" name="dei:EntityExTransitionPeriod" id="ixv-21940">&#9744;</ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8224;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The term &#8220;new or
    revised financial accounting standard&#8221; refers to any update issued by the Financial Accounting Standards Board to its Accounting
    Standards Codification after April 5, 2012.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
has filed a report on and attestation to its management&#8217;s assessment of the effectiveness of its internal control over financial
reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or
issued its audit report. <ix:nonNumeric contextRef="c0" format="ixt-sec:boolballotbox" name="dei:IcfrAuditorAttestationFlag" id="ixv-21941">&#9744;</ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark which basis of accounting
the registrant has used to prepare the financial statements included in this filing:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 25%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744; U.S. GAAP</span></td> <td style="width: 50%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746; <ix:nonNumeric contextRef="c0" name="dei:DocumentAccountingStandard" id="ixv-21942">International Financial Reporting Standards</ix:nonNumeric> as issued</span></td> <td style="width: 25%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744; Other</span></td></tr> <tr style="vertical-align: top"> <td>&#160;</td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">by the International Accounting Standards Board</span></td> <td>&#160;</td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If &#8220;Other&#8221; has been checked in response
to the previous question, indicate by check mark which financial statement item the registrant has elected to follow: Item 17 &#9744;
Item 18 &#9744;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If securities are registered pursuant to section
12(b) of Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction
of an error to previously issued financial statements. <ix:nonNumeric contextRef="c0" format="ixt-sec:boolballotbox" name="dei:DocumentFinStmtErrorCorrectionFlag" id="ixv-21943">&#9744;</ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether any of those error
corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant&#8217;s
executive officers during the relevant recovery period pursuant to &#167;240.10D-1(b). &#9744;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If this is an annual report, indicate by check
mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes &#9744; No <ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:EntityShellCompany" id="ixv-21944">&#9746;</ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="width: 100%"><div style="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt"></p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>GELTEQ LIMITED</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>FORM 20-F ANNUAL REPORT</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>TABLE OF CONTENTS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr>
    <td style="vertical-align: top; width: 8%">&#160;</td>
    <td style="vertical-align: top; width: 86%">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; vertical-align: bottom; width: 6%; text-align: center"><b>Page</b></td></tr>
  <tr>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: top"><a href="#a_001"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">FORWARD LOOKING STATEMENTS</span></a></td>
    <td style="vertical-align: bottom; text-align: center">ii</td></tr>
  <tr>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: top; text-align: center"><a href="#a_002"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PART I</span></a></td>
    <td style="vertical-align: bottom; text-align: center">1</td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 1.</span></td>
    <td><a href="#a_003"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Identity of Directors, Senior Management and Advisers</span></a></td>
    <td style="text-align: center">1</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 2.</span></td>
    <td><a href="#a_004"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Offer Statistics and Expected Timetable</span></a></td>
    <td style="text-align: center">1</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 3.</span></td>
    <td><a href="#a_005"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Key Information</span></a></td>
    <td style="text-align: center">1</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 3A.</span></td>
    <td><a href="#a_006"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">[Reserved]</span></a></td>
    <td style="text-align: center">1</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 4.</span></td>
    <td><a href="#a_007"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Information on the Company</span></a></td>
    <td style="text-align: center">28</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 4A.</span></td>
    <td><a href="#a_008"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unresolved Staff Comments</span></a></td>
    <td style="text-align: center">28</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 5.</span></td>
    <td><a href="#a_009"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating and Financial Review and Prospects</span></a></td>
    <td style="text-align: center">55</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 6.</span></td>
    <td><a href="#a_010"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Directors, Senior Management and Employees</span></a></td>
    <td style="text-align: center">73</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 7.</span></td>
    <td><a href="#a_011"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Major Shareholders and Related Party Transactions</span></a></td>
    <td style="text-align: center">81</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 8.</span></td>
    <td><a href="#a_012"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial Information</span></a></td>
    <td style="text-align: center">82</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 9.</span></td>
    <td><a href="#a_013"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Offer and Listing</span></a></td>
    <td style="text-align: center">82</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 10.</span></td>
    <td><a href="#a_014"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additional Information</span></a></td>
    <td style="text-align: center">83</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 11.</span></td>
    <td><a href="#a_015"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Quantitative and Qualitative Disclosures about Market Risk</span></a></td>
    <td style="text-align: center">94</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 12.</span></td>
    <td><a href="#a_016"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Description Of Securities Other Than Equity Securities</span></a></td>
    <td style="text-align: center">95</td></tr>
  <tr>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: top; text-align: center"><a href="#a_017"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PART II</span></a></td>
    <td style="vertical-align: bottom; text-align: center">96</td></tr>
  <tr>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 13.</span></td>
    <td><a href="#a_018"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Defaults, Dividend Arrearages and Delinquencies</span></a></td>
    <td style="text-align: center">96</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 14.</span></td>
    <td><a href="#a_019"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Material Modifications to the Rights of Security Holders and Use of Proceeds</span></a></td>
    <td style="text-align: center">96</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 15.</span></td>
    <td><a href="#a_020"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Controls and Procedures</span></a></td>
    <td style="text-align: center">96</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16.</span></td>
    <td><a href="#a_021"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">[Reserved]</span></a></td>
    <td style="text-align: center">97</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16A.</span></td>
    <td><a href="#a_022"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Audit Committee Financial Expert</span></a></td>
    <td style="text-align: center">97</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16B.</span></td>
    <td><a href="#a_023"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Code of Ethics</span></a></td>
    <td style="text-align: center">97</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16C.</span></td>
    <td><a href="#a_024"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal Accountant Fees and Services</span></a></td>
    <td style="text-align: center">98</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16D.</span></td>
    <td><a href="#a_025"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exemptions from The Listing Standards for Audit Committees</span></a></td>
    <td style="text-align: center">98</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16E.</span></td>
    <td><a href="#a_026"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purchases of Equity Securities by The Issuer and Affiliated Purchasers</span></a></td>
    <td style="text-align: center">98</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16F.</span></td>
    <td><a href="#a_027"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Change in Registrant&#8217;s Certifying Accountant</span></a></td>
    <td style="text-align: center">98</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16G.</span></td>
    <td><a href="#a_028"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Corporate Governance</span></a></td>
    <td style="text-align: center">99</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16H.</span></td>
    <td><a href="#a_029"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mine Safety Disclosure</span></a></td>
    <td style="text-align: center">99</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16I</span></td>
    <td><a href="#a_030"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disclosure regarding Foreign Jurisdictions that Prevent Inspections</span></a></td>
    <td style="text-align: center">99</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16J</span></td>
    <td><a href="#a_031"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insider Trading Policies</span></a></td>
    <td style="text-align: center">99</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 16K</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_032">Cybersecurity</a></span></td>
    <td style="text-align: center">99</td></tr>
  <tr>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td>&#160;</td>
    <td style="text-align: center"><a href="#a_033"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PART III</span></a></td>
    <td style="text-align: center">100</td></tr>
  <tr style="vertical-align: top; ">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 17.</span></td>
    <td><a href="#a_034"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial Statements</span></a></td>
    <td style="text-align: center">100</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 18.</span></td>
    <td><a href="#a_035"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial Statements</span></a></td>
    <td style="text-align: center">100</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 19.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_036">Exhibits</a></span></td>
    <td style="text-align: center">100</td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 3; Options: NewSection; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->i<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"></p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_001"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>FORWARD-LOOKING STATEMENTS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This Annual Report contains &#8220;forward-looking
statements&#8221; for purposes of the safe harbor provisions of the Private Securities Litigation Reform Act of 1995 that represent our
beliefs, projections and predictions about future events.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">All statements other than statements of historical
fact are &#8220;forward-looking statements,&#8221; including any projections of earnings, revenue or other financial items, any statements
of the plans, strategies and objectives of management for future operations, any statements concerning proposed new projects or other
developments, any statements regarding future economic conditions or performance, any statements of management&#8217;s beliefs, goals,
strategies, intentions and objectives, and any statements of assumptions underlying any of the foregoing. Words such as &#8220;may,&#8221;
&#8220;will,&#8221; &#8220;should,&#8221; &#8220;could,&#8221; &#8220;would,&#8221; &#8220;predicts,&#8221; &#8220;potential,&#8221;
&#8220;continue,&#8221; &#8220;expects,&#8221; &#8220;anticipates,&#8221; &#8220;future,&#8221; &#8220;intends,&#8221; &#8220;plans,&#8221;
&#8220;believes,&#8221; &#8220;estimates&#8221; and similar expressions, as well as statements in the future tense, identify forward-looking
statements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These forward-looking statements include statements
relating to:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our strategies and objectives;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our ability to meet the
    Nasdaq requirements;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our other financial operating
    objectives;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the availability of qualified
    employees for business operations;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">general business and economic
    conditions;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our ability to meet its
    financial obligations as they become due;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the positive cash flows
    and financial viability of our operations and new business opportunities;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our ability to manage growth
    with respect to our operations and new business opportunities;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our ability to secure intellectual
    property rights over our proprietary products or enter into license agreements to secure the legal use of certain patents and intellectual
    property;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our ability to avoid infringement
    of intellectual property rights; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our ability to be successful
    in new markets;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These statements are necessarily subjective and
involve known and unknown risks, uncertainties and other important factors that could cause our actual results, performance or achievements,
or industry results, to differ materially from any future results, performance or achievements described in or implied by such statements.
Actual results may differ materially from expected results described in our forward-looking statements, including with respect to correct
measurement and identification of factors affecting our business or the extent of their likely impact, and the accuracy and completeness
of the publicly available information with respect to the factors upon which our business strategy is based or the success of our business.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Forward-looking statements should not be read
as a guarantee of future performance or results, and will not necessarily be accurate indications of whether, or the times by which,
our performance or results may be achieved. Forward-looking statements are based on information available at the time those statements
are made and management&#8217;s belief as of that time with respect to future events, and are subject to risks and uncertainties that
could cause actual performance or results to differ materially from those expressed in or suggested by the forward-looking statements.
Important factors that could cause such differences include, but are not limited to, those factors discussed under the headings &#8220;<i>Item
3. Key Information - D. Risk Factors</i>,&#8221; &#8220;<i>Item 5. Operating and Financial Review and Prospects</i>,&#8221; and elsewhere
in this Annual Report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 4; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->ii<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"></p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;&#160;</p><div>

</div><div><a id="a_002"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>PART I</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><div><a id="a_003"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>ITEM 1. IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><div><a id="a_004"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>ITEM 2. OFFER STATISTICS AND EXPECTED TIMETABLE</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><div><a id="a_005"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>ITEM 3. KEY INFORMATION</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Our Corporate Structure </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We were incorporated under the laws of the State
of Victoria, Australia on October&#160;15, 2018. Our technology was assigned to us by our founders and a predecessor entity, who created
it prior to the incorporation of our company. The intellectual property was then assigned to Gelteq at Gelteq&#8217;s inception to continue
to build on this work.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We currently have three direct, wholly-owned
subsidiaries as part of our organizational structure: Nutrigel Pty Ltd and Unit Trust (<b>&#8220;NPL</b>&#8221;), Sport Supplements Pty
Ltd and Unit Trust (<b>&#8220;SSPL&#8221;</b>) and Gelteq US Inc.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For more details regarding our corporate structure
and related changes, see &#8220;<i>Item 4. Information about the Company - Corporate Structure</i>.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><div><a id="a_006"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>3.A. [Reserved]</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>3.B. Capitalization and Indebtedness</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>3.C. Reasons for The Offer and Use Of Proceeds</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>3.D. Risk Factors</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Risk Factors Summary</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our business is subject to numerous risks described
in the section titled &#8220;Risk Factors&#8221;, which you should read in its entirety starting from page 1 and elsewhere in this Annual
Report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 5; Options: NewSection; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Risks Related to Our Business and Industry</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We have a history of operating
    losses and may not achieve or sustain profitability in the future.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We will require substantial
    additional financing to achieve our goals, and a failure to obtain this necessary capital when needed could force us to delay, limit,
    reduce or terminate our product development or commercialization efforts.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our operating results may
    fluctuate, as we have created a new class of products for which demand is unknown, which makes our results difficult to predict and
    could cause our results to fall short of our expectations.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fluctuations in the prices
    of raw materials can increase the cost of our products, impact our ability to meet production commitments, and may adversely affect
    our results of operations.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our customers have a history
    of delaying orders which may adversely affect our revenues and income.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There is substantial doubt
    about our ability to continue as a going concern.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our business and our ability
    to raise capital may be materially adversely affected by global geopolitical conditions resulting from the ongoing Russia-Ukraine
    conflict, the conflicts in the Middle East and recent actions undertaken by the United&#160;States, such as the imposition of tariffs
    and the response of China and other nations thereto.&#160;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If the market for our gels
    does not develop or become sustainable, expands more slowly than we expect, or becomes saturated, our revenues may fail to materialize,
    and our financial condition and results of operations could be materially and adversely affected.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our success depends on
    our ability to obtain market acceptance for our products and services.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The loss of the services
    of our key personnel would negatively affect our business.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Risk Related to Research and Development and
Clinical Testing of Our Products</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We continue to spend a
    significant amount of resources on research that may not lead to successful products or the recovery of our research expenditures
    and that may not receive regulatory approval when applicable.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Risks Relating to our Operations and Products</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We rely on third parties
    to manufacture our products, which could affect our ability to provide such products in a timely and cost-effective manner, adversely
    impacting our revenues and profit margins.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We rely on third parties
    to market and distribute our products, which could adversely impacting our revenues and profit margins if we lose them as distributors
    or they do not perform to our expectations or violate the terms of our licenses.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our manufacturers rely
    on a limited number of suppliers for the raw materials used in our products. If we or our manufacturers are unable to obtain these
    raw materials on a timely basis, we will be unable to meet our customers&#8217; orders, which could reduce our revenues, subject
    us to claims for damages and adversely affect our relationships with our customers.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>


</div><!-- Field: Page; Sequence: 6; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We may be unable to adequately
    control the costs associated with our operations.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If we are unable to keep
    up with rapid technological change, we may be unable to meet the needs of our customers, which could materially and adversely affect
    our financial condition and results of operations and reduce our ability to grow our market share.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Legal requirements and
    changes in applicable law and regulations may adversely affect us.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We face potential product
    liability claims, and, if successful claims are brought against us, we may incur substantial liability and costs.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We could be subject to
    changes in tax rates, the adoption of new U.S.&#160;or international tax legislation, or exposure to additional tax liabilities.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fluctuations in exchange
    rates between and among the currencies of the countries in which we do business could adversely affect our results of operations.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Acquisitions, joint ventures,
    investments, and divestitures could result in operating difficulties, dilution, and other consequences that may harm our business,
    financial condition, and operating results.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Risks related to our doing business in the
PRC.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Changes in economic, political
    or social conditions or government policies in the PRC could have a material and adverse effect on our business, financial condition
    and results of operations.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Uncertainties in the interpretation
    and enforcement of PRC laws and regulations could limit the legal protections available to us in conducting business in the PRC in
    a manner that materially and adversely affects our business, financial condition and results of operation.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The current tensions in
    international trade and rising political tensions, particularly between the United&#160;States and the PRC, may materially and adversely
    impact our business, financial condition, and results of operations.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The PRC regulatory authorities&#8217;
    interpretation of such laws, rules, and regulations may change, which could materially and adversely affect the validity of the approvals,
    qualifications, licenses, permits, and registrations that we obtained or consummated in the PRC.&#160;Any failure to comply may result
    in fines, restrictions, and limits on our operations, as well as suspension or revocation of certain certificates, approvals, permits,
    licenses, or filings that we have already obtained or made.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We may not be able to prevent
    others from unauthorized use of our intellectual property in the PRC, which could harm our business and competitive position.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Risks Relating to Intellectual Property and
Litigation</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If we are unable to protect
    our intellectual property rights, our business, competitive position, financial condition and results of operations could be materially
    and adversely affected.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Obtaining and maintaining
    our patent protection in jurisdictions where we have patent protection depends on compliance with various procedural measures, document
    submissions, fee payments and other requirements imposed by government patent agencies, and our patent protection could be reduced
    or eliminated for&#160;non-compliance&#160;with these requirements.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>


</div><!-- Field: Page; Sequence: 7; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intellectual property rights
    do not necessarily address all potential threats.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our reliance on third parties
    requires us to share our trade secrets, which increases the possibility that a competitor will discover them or that our trade secrets
    will be misappropriated or disclosed.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We may become involved
    in an intellectual property dispute that could subject us to significant liability, divert the time and attention of our management
    and prevent us from selling our products, any of which could materially and adversely affect our business, competitive position,
    financial condition and results of operations.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">From time to time, we may
    be subject to litigation or dispute resolution that could result in significant costs to us and damage to our reputation.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indemnity provisions in
    various agreements potentially expose us to substantial liability for intellectual property infringement and product liability claims</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Information technology
    system failures or breaches of our network security could interrupt our operations and adversely affect our business.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any actual or perceived
    failure by us to comply with our&#160;privacy&#160;policy or legal or regulatory requirements in one or multiple jurisdictions could
    result in proceedings, actions or penalties against us.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Evolving and changing definitions
    of what constitutes &#8220;Personal Information&#8221; and &#8220;Personal Data&#8221; within the EU, the United&#160;States and
    elsewhere, may limit or inhibit our ability to operate or expand our business, including limiting technology alliance partners that
    may involve the sharing of data.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Failure to comply with
    anticorruption and anti-money laundering laws, including the FCPA and similar laws associated with activities outside of the United&#160;States,
    could subject us to penalties and other adverse consequences.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We could be adversely impacted
    if we fail to comply with U.S.&#160;and international import and export laws.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We have a substantial amount
    of intangible assets, and we may in the future be required to write down the value of our intangible assets due to impairment, which
    could have a material adverse effect on our business, financial condition and results of operations.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Risks Relating to this Offering and the Trading
Market</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We will incur costs and
    be subject to various obligations as a result of being a public company in the United&#160;States.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any future or current litigation
    could have a material adverse impact on our results of operations, financial condition and liquidity.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Australian tax rules may
    adversely impact our results of operations and financial position.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our management team and
    board control a significant percentage of our Ordinary Shares and two other shareholders also own a significant percentage of our
    Ordinary Shares.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We are incorporated in
    Australia and our shareholders may have greater difficulty in protecting their interests than they would as shareholders of a corporation
    incorporated in the United&#160;States.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S.&#160;shareholders
    may have difficulty enforcing civil liabilities against our company, our directors or members of senior management and the experts
    named in this Annual Report.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We are subject to the laws
    of Australia, which differ in certain material respects from the laws of the United&#160;States.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Australian takeover laws
    may discourage takeover offers being made for us or may discourage the acquisition of a significant position in the Ordinary Shares.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>


</div><!-- Field: Page; Sequence: 8; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our Constitution and Australian
    laws and regulations applicable to us may adversely affect our ability to take actions that could be beneficial to our shareholders.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We currently report our
    financial results under IFRS, which differs in certain significant respect from U.S.&#160;generally accepted accounting principles,
    or U.S.&#160;GAAP.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a foreign private issuer,
    we are exempt from a number of rules under the U.S.&#160;securities laws and are permitted to file less information with the SEC
    than a U.S.&#160;company.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a foreign private issuer,
    we are permitted to adopt certain home country practices in relation to corporate governance matters that differ significantly from
    Nasdaq corporate governance listing standards and these practices may afford less protection to shareholders than they would enjoy
    if we complied fully with Nasdaq&#160;corporate governance listing standards.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We may lose our foreign
    private issuer status in the future, which could result in significant additional cost and expense.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We are an &#8220;emerging
    growth company&#8221; under the JOBS Act and will be able to avail ourselves of reduced disclosure requirements applicable to emerging
    growth companies, which could make the Ordinary Shares less attractive to investors.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If we fail to develop or
    maintain an effective system of disclosure controls and internal control over financial reporting in compliance with the requirements
    applicable to us as a public company in the United&#160;States, our ability to produce timely and accurate consolidated financial
    statements or comply with applicable regulations could be impaired and our listing on Nasdaq Capital Market could be terminated.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If we are a passive foreign
    investment company, there could be adverse U.S.&#160;federal income tax consequences to U.S.&#160;holders.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If a United&#160;States
    person is treated as owning at least 10% of the Ordinary Shares, such holder may be subject to adverse U.S.&#160;federal income tax
    consequences.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our failure to meet the
    continued listing requirements of Nasdaq could result in a delisting of the Ordinary Shares.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain recent initial
    public offerings of companies with relatively small public floats comparable to our anticipated public float have experienced extreme
    volatility that was seemingly unrelated to the underlying performance of the respective company. Our Ordinary Shares may potentially
    experience rapid and substantial price volatility, which may make it difficult for prospective investors to assess the value of our
    Ordinary Shares.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We are not likely to issue
    dividends for the foreseeable future.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We expect that any dividend
    payments on our Ordinary Shares would be declared in U.S.&#160;Dollars, and any shareholder whose principal currency is not the U.S.&#160;Dollar
    would be subject to exchange rate fluctuations.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>


</div><!-- Field: Page; Sequence: 9; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Risks Related to Our Business and Industry</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We have a history of operating losses and
may not achieve or sustain profitability in the future</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have incurred operating losses since our inception
and expect to continue to incur operating losses for the foreseeable future. We have recently commenced marketing our products and cannot
be sure we will be able to continue to increase our sales to achieve profitability. Our ability to achieve profitability depends on a
number of factors, including our ability to successfully market our existing products, directly or through partners, continue to develop
new products, obtain regulatory approval for our products, as necessary and consummate partnership and licensing agreements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We expect to continue to incur losses for the
foreseeable future, and these losses will likely increase as we:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">develop new products;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">complete testing of products
    that we have created;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">clinical trials can offer
    take longer than expected and be more costly than originally budgeted for;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">negotiate partnerships
    and licensing arrangements with respect our products;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">implement internal systems
    and infrastructures;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">hire management and other
    personnel; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ramp up our sales and marketing
    infrastructure and operations to drive sales of our products.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If we are unsuccessful in developing products
or if our products do not achieve market acceptance, we may never become profitable. Even if we do achieve profitability, we may not
be able to sustain or increase profitability on a quarterly or annual basis. Our inability to achieve and then maintain profitability
would negatively affect our business, financial condition, results of operations and cash flows. Moreover, our prospects must be considered
in light of the risks and uncertainties encountered by an early-stage company and in highly regulated and competitive markets, such as
the drug delivery market, where regulatory approval and market acceptance of our products are uncertain. There can be no assurance that
our efforts will ultimately be successful or result in revenues or profits.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We will require substantial additional
financing to achieve our goals, and a failure to obtain this necessary capital when needed could force us to delay, limit, reduce or
terminate our product development or commercialization efforts.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We incurred total losses in the past of approximately AUD$6,645,453
and AUD$3,546,195 in the fiscal&#160;years ended June&#160;30, 2025 and 2024 respectively. Our ability to achieve and sustain profitability
in the future depends in part on the rate of growth of, and changes in technology trends in, our market; the global economy; our ability
to develop new products and technologies in a timely manner; the competitive position of our products; our ability to manage our operating
expenses; and other factors and risks, some of which are described in this Annual Report. We may also seek to increase our operating expenses
and make additional expenditures in anticipation of generating higher revenues, which we may not realize, if at all, until sometime in
the future. As such, there can be no assurance that we will be able to achieve or sustain profitable operations in the future.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 10; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have expended and believe that, subject to
receiving adequate financing and/or entering into a collaboration agreement, we will continue to expend significant operating and capital
expenditures for the foreseeable future developing, establishing licensing and partnership arrangement and marketing our products. These
expenditures will include, but are not limited to, costs associated with research and development, manufacturing, conducting studies
of new products and product applications, contracting with research organizations, obtaining and retaining development, sales and marketing
partnerships and hiring additional management and other personnel. We cannot reasonably estimate the actual amounts necessary to successfully
complete the research, development and commercialization of our products and any other future product. In addition, other unanticipated
costs may arise. As a result of these and other factors currently unknown to us, we will require additional funds, through public or
private equity or debt financings or other sources, such as strategic partnerships and alliances and licensing arrangements. In addition,
we may seek additional capital due to favorable market conditions or strategic considerations even if we believe we have sufficient funds
for our current or future operating plans. A failure to fund these activities may harm our growth strategy, competitive position, quality
compliance and financial condition.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our future capital requirements depend on many
factors, including:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the scope, progress, results
    and costs of researching and developing our products;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the cost of manufacturing
    our products;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our ability to establish
    and maintain strategic partnerships, licensing, supply or other arrangements and the financial terms of such agreements;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the costs involved in preparing,
    filing, prosecuting, maintaining, defending and enforcing patent claims, including litigation costs and the outcome of such litigation;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the expenses needed to
    attract and retain skilled personnel; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">any product liability or
    other lawsuits related to existing and/or any future products.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Additional funds may not be available when we
need them, on terms that are acceptable to us, or at all. If adequate funds are not available to us on a timely basis, we may be required
to delay, limit, reduce or terminate research and development activities for our products or delay, limit, reduce or terminate our establishment
of sales and marketing capabilities or other activities that may be necessary to commercialize our products.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Our operating results may fluctuate, as
we have created a new class of products for which demand is unknown, which makes our results difficult to predict and could cause our
results to fall short of our expectations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our principal products are edible gels,
which we refer to as gels, and their application in gel-based dosage forms. While other companies manufacture and sell edible gels,
we believe we are the first company to market edible gels in many of the vertical industries we are targeting. Going forward, our
operating results may fluctuate as a result of a number of factors, including, without limitation, the costs associated with raw
materials, manufacturing costs and expenses and the costs incurred in our marketing and distribution and sales network, many of
which are outside of our control. As a result, comparing our operating results on a period-to-period basis may not be meaningful,
and you should not rely on our past results as an indication of our future performance. Our interim, year-to-date, and annual
expenses as a percentage of our revenues may differ significantly over time. Our operating results in future quarters may fall below
expectations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Because our business is changing and evolving,
our historical and current operating results may not be useful to you in predicting our future operating results.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 11; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Fluctuations in the prices of raw materials
can increase the cost of our products, impact our ability to meet production commitments, and may adversely affect our results of operations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The cost of raw materials is a key element in
the cost of our gels. Our inability to offset material price inflation through increased prices to customers and suppliers, or through
productivity actions could adversely affect our results of operations. Many major components, product equipment items, and raw materials
are procured or subcontracted, which may negatively affect the availability and price of essential aspects of our products. Our inability
to fill our supply needs would jeopardize our ability to fulfill obligations under our contracts, which could, in turn, result in reduced
sales and profits, contract penalties or terminations, and damage to our customer and distributor relationships.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Our customers have a history of delaying
orders which may adversely affect our revenues and income.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have received several orders from customers
who subsequently advised us of cash flow difficulties and their inability to pay for such orders in a timely manner. This has limited
our ability to generate the expected revenue from these orders in a timely manner. However, as of the date of this Annual Report. such
customers that experienced cash flow difficulties had not cancelled their orders and we have manufactured such orders and shipped them
in the fiscal year ending June&#160;30, 2025. We have put in place more rigorous qualification procedures to ensure customers have the
financial ability to pay for its orders. However, we cannot guarantee that our customers will present their accurate business status
to us and pay for their orders in a timely order, which may adversely affect our revenues and income.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>There is substantial doubt about our ability
to continue as a going concern.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our audited financial statements for the years
ended June&#160;30, 2025 and 2024 were prepared assuming that we will continue as a going concern. In addition, as discussed in Note 4
of the financial statements for the years ended June&#160;30, 2025 and 2024, the Company is in a current liability position as of June&#160;30,
2025 and 2024, and has suffered recurring losses from operations. These conditions raise substantial doubt on our ability to continue
as a going concern. The report of our independent registered public accounting firm M&amp;K CPAS PLLC on the financial statements for
the year ended June 30, 2025 and 2024 includes an explanatory paragraph on the doubt of our ability to continue as a going concern.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Refer to Note 4 of the financial statements for
the years ended June&#160;30, 2025 and 2024 for further details.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Our business and our ability to raise capital
may be materially adversely affected by global geopolitical conditions resulting from the ongoing Russia-Ukraine conflict, the conflicts
in the Middle East and recent actions undertaken by the United&#160;States, such as the imposition of tariffs and the response of China
and other nations thereto.</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Global markets are experiencing volatility and
disruption as a result of the geopolitical instability resulting from the ongoing Russia-Ukraine conflict, the Israel-Hamas conflict
and recent actions undertaken by the United&#160;States, such as the imposition of tariffs and the response of China and other nations
thereto. The invasion of Ukraine by Russia, the conflicts in the Middle East, recent actions undertaken and threatened by the United&#160;States
and the resulting measures that have been taken, and could be taken in the future, by China, NATO, the United&#160;States, the United
Kingdom, the European Union, Israel and other countries have created global security concerns that could have a lasting impact on regional
and global economies and financial markets. Although the length and impact of the ongoing conflicts are highly unpredictable, they could
lead to market disruptions, including significant volatility in commodity prices, credit and capital markets, as well as supply chain
interruptions. Additionally, any resulting sanctions could adversely affect the global economy and financial markets and lead to instability
and lack of liquidity in capital markets. The uncertainty regarding the imposition of tariffs could cause large variations in shipping
costs and timelines, higher import costs and costs of goods as well as increased uncertainty around customs clearance timelines and costs.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Any of the abovementioned factors, or any other
negative impact on the global economy, capital markets or other geopolitical conditions resulting from such actions, could adversely
affect our business or disrupt the capital markets, impacting our ability to raise capital. The extent and duration of the ongoing conflicts,
resulting sanctions and any related market disruptions are impossible to predict, but could be substantial, particularly if current or
new sanctions continue for an extended period of time or if geopolitical tensions result in expanded military operations on a global
scale. Additionally, the uncertainty on tariffs increases the risk that we may not be able to hedge our pricing nor derive the margins
we plan to achieve. Any such disruptions may also have the effect of heightening many of the other risks described in this section. If
these disruptions or other matters of global concern continue for an extensive period of time, our business may be materially adversely
affected.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 12; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>If the market for our gels does not develop
or become sustainable, expands more slowly than we expect, or becomes saturated, our revenues may fail to materialize, and our financial
condition and results of operations could be materially and adversely affected.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The market for our products is new and rapidly
evolving, and we may face an unexpected number of competitors. We believe that our innovative gel products are addressing a market that
did not exist previously and there is no assurance that the gel industry will develop as envisioned by us, or that, if it does develop,
we will succeed in executing our business plan, or acquiring any meaningful market share. Our success is highly dependent on the market&#8217;s
acceptance of our technology and our products, and on our leadership of any market that materializes. If the market for our products
does not materialize, become sustainable, or becomes saturated with competing products or services, our revenues may not materialize,
or may be lower than projections, and our financial condition and results of operations could be materially and adversely affected. Should
lower than expected sales occur, we intend to adjust our expenses to align with the revenue generated to ensure we remain financially
solvent and as a going concern.<b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Our success depends on our ability to obtain
market acceptance for our products and services.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our future success and the planned growth
and expansion of our business depend on us achieving broad acceptance of our products and growing our customer base. This depends, in
part, on our technology, our ability to respond to consumer preferences, our marketing plans, our ability to locate and enter into agreements
with partners and adoption of our products. If we are unable to obtain customer acceptance, to effectively market our products directly
or through partners, our business and results of operations will be materially impaired.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>The loss of the services of our key personnel
would negatively affect our business.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our future success depends to a large extent
on the continued services of our senior management and key personnel, including, in particular, our Chief Executive Officer, Nathan J.&#160;Givoni.
Any loss of the services of our key personnel, and especially that of Mr.&#160;Givoni, would adversely affect our business. We have attempted
to mitigate this situation by ensuring that Mr.&#160;Givoni provides us a long notice period and has extra share compensation via the
employee stock option plan to encourage his long term tenure and performance with the Company. The employment agreement entered into
with Mr.&#160;Givoni stipulates that he must give six&#160;months written notice of his intent to resign, allowing the Company time to
find a suitable replacement.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Risk Related to Research and Development and
Clinical Testing of Our Products</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We continue to spend a significant amount
of resources on research that may not lead to successful products or the recovery of our research expenditures and that may not receive
regulatory approval when applicable.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For specific products which fit in the clinical
drug development space, this involves a lengthy and expensive process with an uncertain outcome, and results of earlier studies and clinical
trials may not be predictive of future trial results, which could result in development delays or a failure to obtain marketing approval.
These delays or complications may adversely impact our ability to receive a return on our capital, or reach the expected returns.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Many of our products are food grade and do not
require any regulatory approval. Any of our products which are designed as a drug with active API, these products will require the regulatory
approval processes of the FDA and comparable foreign authorities. The regulatory approval process can be lengthy, time consuming and
inherently unpredictable, and if we are unable to obtain regulatory approval for our products, our business will be substantially harmed.
If the FDA does not conclude that any products which we intend to seek approval under Section&#160;505(b)(2)&#160;of the Federal Food,
Drug, and Cosmetic Act satisfy the requirements of the Section&#160;505(b)(2)&#160;regulatory approval pathway, or if the requirements
for such products under Section&#160;505(b)(2)&#160;are not as we expect, the approval pathway for those product candidates will likely
take significantly longer, cost significantly more and entail significantly greater complications and risks than anticipated, and in
all cases may not be successful. Even if we receive regulatory approval for product(s), they may still fail to achieve physician adoption
and market acceptance necessary for commercial success.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>


</div><!-- Field: Page; Sequence: 13; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Risks Relating to our Operations and Products</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We rely on third parties to manufacture
our products, which could affect our ability to provide such products in a timely and cost-effective manner, adversely impacting our
revenues and profit margins.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We outsource the manufacturing of our gels to
third parties. We do not maintain significant levels of inventories to support us in the event of an unexpected interruption of the manufacturing
process. If our principal manufacturer or any of our other manufacturers is unable to, or fails to manufacture our products in a timely
manner, we may not be able to secure alternative manufacturing facilities without experiencing an interruption in the supply of our products
or an increase in production costs. Any such interruption or increase in production costs could affect our ability to provide our products
in a timely and cost-effective manner, adversely impacting our revenues and profit margins.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We rely on third parties to market and
distribute our products, which could adversely impacting our revenues and profit margins if we lose them as distributors or they do not
perform to our expectations or violate the terms of our licenses.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We rely on licensees to market and distribute
our products. If we lose any of our licensees that market and distribute or products or our licensees that market and distribute our
products to not perform to our expectations or violate the terms of our licenses we may not be able to secure alternative licensees to
replace them which could affect our ability to provide our products in a timely and cost-effective manner, adversely impacting our revenues
and profit margins. There can also be no assurance that we will be able enter into licenses for third parties to market and distribute
our products in additional markets that we seek to enter in order to grow our business.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Our manufacturers rely on a limited number
of suppliers for the raw materials used in our products. If we or our manufacturers are unable to obtain these raw materials on a timely
basis, we will be unable to meet our customers&#8217; orders, which could reduce our revenues, subject us to claims for damages and adversely
affect our relationships with our customers.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We rely on a limited number of suppliers for
the raw materials used in our products. This reliance involves a number of significant risks, including:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">unavailability of materials
    and interruptions in delivery of raw materials from our suppliers, which could result in manufacturing delays; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">fluctuations in the quality
    and price of components and raw materials.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our suppliers may stop selling their products
to us on commercially reasonable terms or at all. We may not be able to source alternative sources for these raw materials. Even if alternate
suppliers are available to us or our manufacturers, identifying them is often difficult and time consuming. If we or our manufacturers
are unable to obtain an ample supply of raw materials from our existing suppliers or alternative sources of supply, we may be unable
to satisfy our customers&#8217; orders, which could reduce our revenues, subject us to claims for damages and adversely affect our relationships
with our customers.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We may be unable to adequately control
the costs associated with our operations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We will require significant capital to develop
and grow our business, including future manufacturing capabilities, developing our support organization and building our brand. We expect
to incur significant expenses which will impact our profitability, including research and development expenses, manufacturing costs,
leases, sales and distribution expenses as we build our brand and market our products, and general and administrative expenses as we
scale our operations. Our ability to become profitable in the future will not only depend on our ability to successfully market our products
and services, but also to control our costs. If we are unable to cost efficiently design, manufacture, market, sell, distribute and service
our products and services, our margins, profitability, and prospects would be materially and adversely affected.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 14; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>If we are unable to keep up with rapid
technological change, we may be unable to meet the needs of our customers, which could materially and adversely affect our financial
condition and results of operations and reduce our ability to grow our market share.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended June&#160;30, 2025, we
were active in the research and development to enhance our current products. However, research and development in our industry is complex
and filled with uncertainty. For example, it is common for research and development projects to encounter delays due to unforeseen problems,
resulting in fewer product features than originally considered desirable and higher production costs than initially budgeted, any of
which may result in lost market opportunities. In addition, these new products may not adequately meet the requirements of the marketplace
and may not achieve any significant degree of market acceptance. If our efforts do not lead to the successful development, marketing
and release of new products that respond to technological developments or changing customer needs and preferences, our revenues and market
share could be materially and adversely affected. We may expend a significant amount of resources in unsuccessful research and development
efforts. In addition, new products or enhancements by our competitors may cause customers to defer or forego purchases of our products.
Any of the foregoing could materially and adversely affect our financial condition and results of operations and reduce our ability to
grow our market share.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Legal requirements and changes in applicable
law and regulations may adversely affect us.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our products are regulated under the laws
and regulations in the jurisdictions where they are marketed and sold. We or our partners or distributors are required to comply
with various legal requirements, including requirements imposed by the laws in various jurisdictions, including, without limitation,
food and drug laws. Currently, as our products are considered food products, they are subject to limited regulation and most of our
products do not require specific licenses or approvals to be marketed. Some of our products under research may be subject to
regulation as drugs in certain jurisdictions. However, we are unable to predict what changes in laws and regulations applicable to
us, our products, our partners, our customers, or the counterparties with which we transact business may be instituted in the
future. Any such change could have a material adverse effect on the sales or profit potential of our company and may impede our
ability to sell and deploy our gels.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If any of our products are considered pharmaceuticals,
or we desire to make claims about efficacy of such product, the manufacture and marketing of these products would subject to extensive
regulation for safety, efficacy and quality by numerous government authorities in the U.S.&#160;and abroad. Before receiving FDA or foreign
regulatory clearance to market these proposed products, we will have to demonstrate that such products are safe and effective in the
patient population and for the diseases that are to be treated. Clinical trials, manufacturing and marketing of drugs are subject to
the rigorous testing and approval process of the FDA and equivalent foreign regulatory authorities. The Federal Food, Drug and Cosmetic
Act and other federal, state and foreign statutes and regulations govern and influence the testing, manufacture, labeling, advertising,
distribution and promotion of drugs and medical devices. As a result, regulatory approvals can take a number of&#160;years or longer
to accomplish and require the expenditure of substantial financial, managerial and other resources.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We face potential product liability claims,
and, if successful claims are brought against us, we may incur substantial liability and costs.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We will have exposure to claims for product liability.
Product liability coverage is expensive and sometimes difficult to obtain. We may not be able to maintain such insurance on acceptable
terms or be able to secure increased coverage if the commercialization of our products progresses, nor can we be sure that existing or
future claims against us will be covered by our product liability insurance. Moreover, the existing coverage of our insurance policy
or any rights of indemnification and contribution that we may have may not be sufficient to offset existing or future claims. A successful
claim may prevent us from obtaining adequate product liability insurance in the future on commercially desirable terms, if at all. Even
if a claim is not successful, defending such a claim would be time-consuming and expensive, may damage our reputation in the marketplace,
and would likely divert our management&#8217;s attention.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 15; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We could be subject to changes in tax rates,
the adoption of new U.S.&#160;or international tax legislation, or exposure to additional tax liabilities.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our future income taxes could be negatively affected
by earnings being lower than anticipated in jurisdictions that have lower statutory tax rates, and higher than anticipated in jurisdictions
that have higher statutory tax rates. Our future income taxes could also be impacted by the net gains and losses recognized by legal
entities on certain hedges, and related hedged intercompany and other transactions, changes in the valuation of deferred tax assets or
liabilities, or changes in tax laws, regulations, or accounting principles (including changes in the interpretation of existing laws).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Fluctuations in exchange rates between
and among the currencies of the countries in which we do business could adversely affect our results of operations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our sales have been historically denominated
in Australian dollars but we anticipate that over time more of our sales will be denominated in U.S.&#160;dollars. Any decrease in the
value of the U.S.&#160;dollar relative to the currencies of the countries in which our vendors or future customers operate could increase
our production costs and/or weaken demand for our products from foreign customers, which in turn would adversely affect our revenue and
business. If we increase operations in other currencies in the future, we may experience foreign exchange gains or losses due to the
volatility of other currencies compared to the U.S.&#160;dollar.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Acquisitions, joint ventures, investments,
and divestitures could result in operating difficulties, dilution, and other consequences that may harm our business, financial condition,
and operating results.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We may, from time to time, engage in acquisitions,
joint ventures, investments, and divestitures, and these transactions could be material to our financial condition and operating results.
Entering into potential strategic transactions could create unforeseen operating difficulties and expenditures for us. Some of the areas
where we face risks include:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">diversion of management
    time and focus from operating our core business to challenges related to acquisitions, joint ventures, and other strategic transactions;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">failure to successfully
    integrate and further develop the acquired business or technology;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">implementation or remediation
    of controls, procedures, and policies at the acquired company or joint venture;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">governance disputes in
    joint venture, resulting in slow, or compromised deadlocked decision making;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">integration of the acquired
    company&#8217;s accounting, human resource, and other administrative systems, and coordination of product, engineering, and sales
    and marketing functions;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">transition of operations,
    users, and customers onto our existing platforms, or to spinouts or joint ventures;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">failure to obtain required
    approvals on a timely basis, if at all, from governmental authorities, or conditions placed upon approval that could, among other
    things, delay or prevent us from completing a transaction, or otherwise restrict our ability to realize the expected financial or
    strategic goals of a transaction;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in the case of foreign
    joint ventures and acquisitions, the need to integrate operations across different cultures and languages, and to address the particular
    economic, currency, political, and regulatory risks associated with specific countries.;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">cultural challenges associated
    with integrating employees from the acquired company into our organization, and retention of employees from the businesses we acquire;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">obligations
    to indemnify joint ventures for their liabilities, or to fund or guarantee any liabilities or commitments of such ventures; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">liability
    for activities of the acquired company before the acquisition, including patent and trademark infringement claims, data privacy and
    security issues, violations of laws, commercial disputes, tax liabilities, and other known and unknown liabilities.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our failure to address these risks or other problems
encountered in connection with joint ventures, acquisitions, and other strategic transactions could cause us to fail to realize their
anticipated benefits, incur unanticipated liabilities, and harm our business generally. Our potential acquisitions, and other strategic
transactions could also result in dilutive issuances of our equity securities, the incurrence of debt, contingent liabilities, and/or
amortization expenses, or impairment of goodwill and/or purchased long-lived assets, and restructuring charges, any of which could harm
our financial condition or operating results.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Also, the anticipated benefits or value of our
joint ventures, acquisitions, and other strategic transactions may not materialize.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 16; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Risks related to our doing business in the
PRC.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Changes in economic, political or social
conditions or government policies in the PRC could have a material and adverse effect on our business, financial condition and results
of operations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August&#160;24, 2021, we entered into a manufacturing
agreement with a large-scale Chinese gel manufacturer in connection with agreements and orders have been placed for our products from
the People&#8217;s Republic of China (the <b><i>&#8220;PRC&#8221;</i></b>). This manufacturer provides us with a manufacturing solution
for customers in the PRC and elsewhere in Asia that require an ASEAN manufacturer and a lower cost base. See <i>&#8220;Item 4. Information
on the Company.&#8221; </i>Accordingly, our results of operations, financial condition and prospects are influenced by economic, political
and legal developments in the PRC.&#160;The PRC&#8217;s economy differs from the economies of most developed countries in many respects,
including with respect to the amount of government involvement, level of development, growth rate, control of foreign exchange and allocation
of resources. Although the PRC government has implemented measures emphasizing the utilization of market forces for economic reform,
the reduction of state ownership of productive assets, and the establishment of improved corporate governance in business enterprises,
a substantial portion of productive assets in the PRC is still owned by the government. The PRC government also exercises significant
control over the PRC&#8217;s economic growth through strategically allocating resources, controlling the payment of foreign currency-denominated
obligations, setting monetary policy and providing preferential treatment to particular industries or companies. While the PRC economy
has experienced significant growth over the past decades, that growth has been uneven across different regions and between economic sectors
and may not continue, as evidenced by the slowing of the growth of the Chinese economy since 2012. Any adverse changes in economic, political
or social conditions in the PRC, in the policies of the Chinese government in the laws and regulations in the PRC could have a material
and adverse effect on the overall economic growth of the PRC in a manner that materially and adversely affects our business in the PRC
which in turn could have a material and adverse effect on our business, financial condition and results of operations. For the financial
year ending June&#160;30, 2025, we generated minimal revenue of AUD$165,645 from China-related sales or manufacturing in China, while
for the financial year ending June 2024, no revenue was generated from China-related sales or manufacturing in China. Should there be
any loss of manufacturing capacity in China, we believe this would have minimal impact on the business medium to the long-term, but it
may have a short-term impact in the first 12&#160;months as there are some existing clients in Asia with a preference for a China-based
manufacturer.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Uncertainties in the interpretation and
enforcement of PRC laws and regulations could limit the legal protections available to us in conducting business in the PRC in a manner
that materially and adversely affects our business, financial condition and results of operation.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The PRC legal system is a civil law system based
on written statutes. Unlike the common law system, prior court decisions may be cited for reference but have limited precedential value.
From time to time, we may have to resort to administrative and court proceedings to enforce our legal rights in conducting business in
the PRC.&#160;However, since PRC administrative and court authorities have significant discretion in interpreting and implementing statutory
and contractual terms, it may be more difficult to evaluate the outcome of administrative and court proceedings and the level of protection
we enjoy in conducting business in the PRC than in more developed legal systems. Furthermore, the PRC legal system is based in part on
government policies and internal rules, some of which are not published on a timely basis or at all, and which may have a retroactive
effect. As a result, we may not be aware of any violation by us of any of these policies and rules in conducting business in the PRC
until sometime after the violation. Such uncertainties, including uncertainty over the scope and effect of our contractual, property
(including intellectual property) and procedural rights, and any failure to respond to changes in the regulatory environment in the PRC
could materially and adversely affect our ability to conduct business and impede our ability to continue to conduct business in the PRC
in a manner that materially and adversely affects our business, financial condition and results of operation in the PRC.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 17; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>The current tensions in international trade
and rising political tensions, particularly between the United&#160;States and the PRC, may materially and adversely impact our business,
financial condition, and results of operations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">To the extent that our products are manufactured
for purchase and sale internationally, any unfavorable government policies on international trade, such as capital controls or tariffs,
may affect the demand for our products, impact the competitive position of our products, or prevent us from being able to sell products
in certain countries. If any new tariffs, legislation, or regulations are implemented, or if existing trade agreements are renegotiated,
such changes could materially and adversely affect our business, financial condition, and results of operations. Recently there have
been heightened tensions in international economic relations, such as the one between the United States and China. In February and March
2025, the United States administration imposed an additional 20% duty on Chinese imports. Subsequently, authorities in China announced
tariffs over selected United States products and regulatory investigation against United States companies in response to the tariff imposed
by the United States. Furthermore, on April 2, 2025, President Trump announced that the United States would impose a 10% tariff on all
countries, effective on April 5, 2025, and an individualized reciprocal higher tariff on countries with which the United States has the
largest trade deficits, including a 34% additional reciprocal tariff on goods imported from China that brings the total tariff rate to
54%. On April 4, 2025, the Foreign Ministry of China announced that China would impose a retaliatory 34% tariff on goods imported from
the United States. On April 8, 2025, President Trump announced an additional 50% tariff on Chinese imports. The Trump administration
proceeded to implement a 104% tariff on goods imported from China on April 9, 2025. On April 10, 2025, President Trump announced a temporary
suspension of reciprocal tariff measures targeting most U.S. trading partners for a 90-day period, while concurrently escalating tariffs
on Chinese goods to 125%. Subsequently, on April 16, 2025, the White House announced that China faced tariffs of up to 245% on imports
to the United States. Additionally, the U.S. government continues to signal that it may alter trade agreements and terms between China
and the United States, including limiting trade with China, and may impose additional tariffs on imports from China and other countries.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, political tensions between the United&#160;States
and the PRC have escalated due to, among other things, trade disputes, the COVID-19 outbreak, sanctions imposed by the U.S.&#160;Department
of Treasury on certain officials of the Hong&#160;Kong Special Administrative Region, the PRC central government and the executive orders
issued by former U.S.&#160;President Donald J.&#160;Trump in August&#160;2020 that prohibit certain transactions with certain Chinese
companies and their applications and allegations that the PRC may provide support to Russia in its continued invasion of Ukraine. Partially
in response to these actions, the PRC government has also taken a number of steps affecting U.S.-China relations, including the issuance
of the Unreliable Entity List in 2019 and the enactment of the Anti-Foreign Sanctions Law in 2021. Rising political tensions could reduce
levels of trades, investments, technological exchanges, and other economic activities between the two major economies, which would have
a material adverse effect on global economic conditions and the stability of global financial markets. Any of these factors could have
a material adverse effect on our business, prospects, financial condition, and results of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>The PRC regulatory authorities&#8217; interpretation
of such laws, rules, and regulations may change, which could materially and adversely affect the validity of the approvals, qualifications,
licenses, permits, and registrations that we obtained or consummated in the PRC.&#160;Any failure to comply may result in fines, restrictions,
and limits on our operations, as well as suspension or revocation of certain certificates, approvals, permits, licenses, or filings that
we have already obtained or made.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Fluctuations in currency exchange rates could
have a material and adverse effect on our results of operations and the value of your investment.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The conversion of the PRC&#8217;s currency which
is the Renminbi into foreign currencies, including U.S.&#160;dollars, is based on rates set by the PRC.&#160;The Renminbi has fluctuated
against the U.S.&#160;dollar, at times significantly and unpredictably. The value of Renminbi against the U.S.&#160;dollar and other
currencies is affected by changes in the PRC&#8217;s political and economic conditions and by the PRC&#8217;s foreign exchange policies,
among other things. The PRC cannot assure you that Renminbi will not appreciate or depreciate significantly in value against the U.S.&#160;dollar
in the future. It is difficult to predict how market forces or PRC or U.S.&#160;government policy may impact the exchange rate between
Renminbi and the U.S.&#160;dollar in the future.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Very limited hedging options are available in
the PRC to reduce our exposure to exchange rate fluctuations. To date, we have not entered into any hedging transactions in an effort
to reduce our exposure to foreign currency exchange risk. While we may decide to enter into hedging transactions in the future, the availability
and effectiveness of these hedges may be limited and we may not be able to adequately hedge our currency exchange exposure or at all.
In addition, our currency exchange losses may be magnified by PRC exchange control regulations that restrict our ability to convert Renminbi
into foreign currency. As a result, fluctuations in exchange rates may have a material adverse effect on your investment.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>


</div><!-- Field: Page; Sequence: 18; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We may not be able to prevent others from
unauthorized use of our intellectual property in the PRC, which could harm our business and competitive position.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our success is to a certain degree dependent
on our ability to maintain our existing patent protection and to obtain and maintain additional patent protection for our products in
the United&#160;States, Australia, the PRC and other relevant jurisdictions. See <i>&#8220;&#8212;&#160;Risks Relating to Intellectual
Property and Litigation&#160;&#8212;&#160;If we are unable to protect our intellectual property rights, our business, competitive position,
financial condition and results of operations could be materially and adversely affected.&#8221; </i>We may experience challenges in
obtaining and maintaining patent protection for our products in the PRC in conducting business in the PRC.&#160;It is often difficult
to register, maintain and enforce intellectual property rights in the PRC.&#160;Confidentiality, invention assignment and non-compete
agreements may be breached by counterparties, and there may not be adequate remedies available to us for any such breach. Accordingly,
we may not be able to effectively protect our intellectual property rights or to enforce our contractual rights in the PRC.&#160;Policing
any unauthorized use of our intellectual property is difficult and costly and the steps we take may be inadequate to prevent the infringement
or misappropriation of our intellectual property. In the event that we resort to litigation to enforce our intellectual property rights,
such litigation could result in substantial costs and a diversion of our managerial and financial resources, and could put our intellectual
property at risk of being invalidated or narrowed in scope. We can provide no assurance that we will prevail in such litigation, and
even if we do prevail, we may not obtain a meaningful recovery. In addition, our trade secrets may be leaked or otherwise become available
to, or be independently discovered by, our competitors. Any failure in maintaining, protecting or enforcing our intellectual property
rights could have a material adverse effect on our business, financial condition and results of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Risks Relating to Intellectual Property and
Litigation</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>If we are unable to protect our intellectual
property rights, our business, competitive position, financial condition and results of operations could be materially and adversely
affected.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our success is to a certain degree dependent
on our ability to maintain our existing patent protection in the United&#160;States for our first patent family which is for an oral
glucose tolerance test gel and testing method for application to glucose tolerance diabetes diagnostics while expanding that patent protection
for the first patent family to other countries while also establishing and then maintaining patent protection for our second patent family
and other future patent families. Throughout the research and current development stage of our gel delivery technology we are seeking
to protect oral dosage forms that utilize our gel delivery technology by preparing applications and applying for patents, including certain
multiple-health ingredient gel dosage forms. These patent applications are pending and may not mature into patents, and we may not be
able to exclude competitors from using our multiple-health ingredient gel dosage forms.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Third parties may seek to challenge, invalidate,
circumvent, render unenforceable, or seek ownership of any patents or proprietary rights owned by us. If such challenges are successful,
our business will be materially and adversely affected. Our employees, consultants and advisors enter into confidentiality agreements
with us that prohibit the disclosure or use of our confidential information. We also have entered into confidentiality agreements to
protect our confidential information delivered to third parties for research and other purposes. Despite these efforts, we cannot guarantee
that we will be able to effectively enforce these agreements or our confidential information will not be disclosed, that others will
not independently develop substantially equivalent confidential information and techniques or otherwise gain access to our confidential
information or that we can meaningfully protect our confidential information.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We may be materially adversely affected by our
failure or inability to protect our intellectual property rights. Without the granting of these rights, the ability to pursue damages
for infringement would be limited. Similarly, any know-how that is proprietary or particular to our technologies may be subject to risk
of disclosure by employees or consultants despite having confidentiality agreements in place.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 19; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Any future success will depend in part on whether
we can obtain and maintain patents to protect our own products and technologies; obtain licenses to the patented technologies of third
parties; and operate without infringing on the proprietary rights of third parties. Biotechnology and pharmaceutical patent matters can
involve complex legal and scientific questions, and it is impossible to predict the outcome of biotechnology and pharmaceutical patent
claims. Any of our pending or future patent applications may not be approved, or we may not develop additional products or processes
that are patentable. Some countries in which we may sell our drug candidate or license our intellectual property may fail to protect
our intellectual property rights to the same extent as the protection that may be afforded in the United&#160;States or Australia. Some
legal principles remain unresolved and there has not been a consistent policy regarding the breadth or interpretation of claims allowed
in patents in the United&#160;States, Australia, the European Union, the United Kingdom or elsewhere. In addition, the specific content
of patents and patent applications that are necessary to support and interpret patent claims is highly uncertain due to the complex nature
of the relevant legal, scientific and factual issues. Changes in either patent laws or interpretations of patent laws in the United&#160;States,
the United Kingdom, the European Union or elsewhere may diminish the value of our intellectual property or narrow the scope of our patent
protection. Even if we are able to obtain patents, they may not issue in a form that will provide us with any meaningful protection,
prevent competitors from competing with us or otherwise provide us with any competitive advantage. Our competitors may be able to circumvent
our patents by developing similar or alternative technologies or products in a non-infringing manner. We may also fail to take the required
actions or pay the necessary fees to maintain our patents. Moreover, any of our pending applications may be subject to a third party
pre-issuance submission of prior art to the U.S.&#160;Patent and Trademark Office, or USPTO, the European Patent Office, or EPO, the
Intellectual Property Office, or IPO, in the United Kingdom, the Australian Patent and Trademark Office and/or any patents issuing thereon
may become involved in opposition, derivation, re-examination, inter partes review, post grant review, interference proceedings or other
patent office proceedings or litigation, in the United&#160;States, Australia or elsewhere, challenging our patent rights. An adverse
determination in any such submission, proceeding or litigation could reduce the scope of, or invalidate, our patent rights, and allow
third parties to commercialize our technology or products and compete directly with us, without payment to us. In addition, if the breadth
or strength of protection provided by our patents and patent applications is threatened, it could dissuade companies from collaborating
with us to exploit our intellectual property or develop or commercialize current or future drug candidates.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The issuance of a patent is not conclusive as
to the inventorship, scope, validity or enforceability, and our patents may be challenged in the courts or patent offices in the United&#160;States,
the European Union, Australia and elsewhere. Such challenges may result in loss of ownership or in patent claims being narrowed, invalidated
or held unenforceable, in whole or in part, which could limit the duration of the patent protection of our technology and products. As
a result, our patent portfolio may not provide us with sufficient rights to exclude others from commercializing products similar or identical
to ours.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, other companies may attempt to circumvent
any regulatory data protection or market exclusivity that we obtain under applicable legislation, which may require us to allocate significant
resources to preventing such circumvention. Such developments could enable other companies to circumvent our intellectual property rights
and use our clinical trial data to obtain marketing authorizations in the European Union, Australia and in other jurisdictions. Such
developments may also require us to allocate significant resources to prevent other companies from circumventing or violating our intellectual
property rights.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Obtaining and maintaining our patent protection
in jurisdictions where we have patent protection depends on compliance with various procedural measures, document submissions, fee payments
and other requirements imposed by government patent agencies, and our patent protection could be reduced or eliminated for&#160;non-compliance&#160;with
these requirements.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Periodic maintenance fees, renewal fees, annuity
fees and various other government fees on patents and applications will be due to be paid to U.S.&#160;Patent and Trademark Office, or
USPTO, the European Patent Office, or EPO, the Intellectual Property Office, or IPO, in the United Kingdom, the Australian Patent and
Trademark Office and various government patent agencies in other jurisdictions. over the lifetime of our and our licensors&#8217; patents
and applications. The USPTO and various&#160;non-U.S.&#160;government agencies require compliance with several procedural, documentary,
fee payment and other similar provisions during the patent application process and after patent issuance. In some cases, an inadvertent
lapse can be cured by payment of a late fee or by other means in accordance with the applicable rules. There are situations, however,
in which&#160;non-compliance&#160;can result in abandonment or lapse of the patent or patent application, resulting in a partial or complete
loss of patent rights in the relevant jurisdiction. In such an event, potential competitors might be able to enter the market in that
jurisdiction with similar or identical products or technology, which could have a material adverse effect on our business, competitive
position, financial condition, and results of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 20; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Intellectual property rights do not necessarily
address all potential threats.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The degree of future protection afforded by our
intellectual property rights is uncertain because intellectual property rights have limitations, can be expensive or difficult to enforce,
and may not adequately protect our business or permit us to maintain our competitive advantage. For example:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">others
    may be able to make products that are similar to our products or utilize similar science or technology but that are not covered by
    the claims of the patents that we may own or license from our licensors or that incorporate certain research in our products that
    is in the public domain;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">we might
    not have been the first to file patent applications covering our inventions;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">others
    may independently develop similar or alternative technologies or duplicate any of our technologies without infringing our intellectual
    property rights;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">issued
    patents that we hold rights to may be held invalid or unenforceable, including as a result of legal challenges by our competitors
    or other third parties;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our competitors
    or other third parties might conduct research and development activities and then use the information learned from such activities
    to develop non-infringing competitive products for sale in our major commercial markets;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the patents
    of others may harm our business if, for example, we are found to have infringed those patents or if those patents serve as prior
    art to our patents which could potentially invalidate our patents; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">we may
    choose not to file a patent in order to maintain certain trade secrets or know-how, and a third party may subsequently file a patent
    covering such intellectual property, which could ultimately result in public disclosure of the intellectual property if the third
    party&#8217;s patent application is published or issues to a patent, and may require us to obtain a license, which may not be available.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Should any of these events occur, they could
have a material adverse effect on our business, competitive position, financial condition, and results of operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Our reliance on third parties requires
us to share our trade secrets, which increases the possibility that a competitor will discover them or that our trade secrets will be
misappropriated or disclosed.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Because we collaborate with various organizations
and academic institutions on the advancement of our technology and drug candidates, we may, at times, share trade secrets with them.
We seek to protect our proprietary technology in part by entering into confidentiality agreements and, if applicable, material transfer
agreements, collaborative research agreements, consulting agreements or other similar agreements with our collaborators, advisors, employees
and consultants prior to beginning research or disclosing proprietary information. These agreements typically limit the rights of the
third parties to use or disclose our confidential information, such as trade secrets. Despite these contractual provisions, the need
to share trade secrets and other confidential information increases the risk that such trade secrets become known by potential competitors,
are inadvertently incorporated into the technology of others, or are disclosed or used in violation of these agreements. Given that our
proprietary position is based, in part, on our know-how and trade secrets, discovery by a third party of our trade secrets or other unauthorized
use or disclosure would impair our ability to compete.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, these agreements typically restrict
the ability of our collaborators, advisors, employees and consultants to publish data potentially relating to our trade secrets. Our
academic collaborators typically have rights to publish data, provided that we are notified in advance and may delay publication for
a specified time in order to secure our intellectual property rights arising from the collaboration. In other cases, publication rights
are controlled exclusively by us. In other cases, we may share these rights with other parties. Despite our efforts to protect our trade
secrets, our competitors may discover our trade secrets, either through breach of these agreements, independent development or publication
of information including our trade secrets in cases where we do not have proprietary or otherwise protected rights at the time of publication.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 21; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We may become involved in an intellectual
property dispute that could subject us to significant liability, divert the time and attention of our management and prevent us from
selling our products, any of which could materially and adversely affect our business, competitive position, financial condition and
results of operations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Any potential litigation, whether or not successful,
could result in substantial costs, divert the time and attention of our management and prevent us from selling our products. If a claim
of patent infringement was decided against us, we could be required to, among other things:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">pay substantial
    damages to the party making such claim;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">stop selling,
    making, having made, or using products or services that incorporate the challenged intellectual property;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">obtain
    from the holder of the infringed intellectual property right a license to sell, make or use the relevant technology, which license
    may not be available on commercially reasonable terms, or at all; or</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">redesign
    those products or services that incorporate such intellectual property.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>From time to time, we may be subject to
litigation or dispute resolution that could result in significant costs to us and damage to our reputation.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We may in the future, be subject to litigation
or dispute resolution relating to any number or type of claims, including claims for non-payment to vendors, damages related to defects
in our products or claims relating to company or intellectual property ownership or applicable securities laws. Litigation may seriously
harm our business because of the costs of defending the lawsuit, diversion of employees&#8217; time and attention and potential damage
to our reputation. We may also have disputes with key suppliers for damages incurred which, depending on resolution of the disputes,
could impact the ongoing quality, price or availability of the services or products we procure from the supplier. Limitation of liability
provisions in certain third-party contracts may not be enforceable under the laws of some jurisdictions. As a result, we could be required
to pay substantial amounts of damages in settlement or upon the determination of any of these types of claims and incur damage to our
reputation and products. The likelihood of such claims and the amount of damages we may be required to pay may increase as our customers
depending on the vertical and product type.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our insurance may not cover potential claims
or may not be adequate to cover all costs incurred in defense of potential claims or to indemnify us for all liability that may be imposed.
A claim brought against us that is uninsured or underinsured could result in unanticipated costs, thereby harming our operating results
and leading analysts or potential investors to lower their expectations of our performance.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Indemnity provisions in various agreements
potentially expose us to substantial liability for intellectual property infringement and product liability claims</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our agreements with our customers, distributors,
vendors, suppliers and collaboration partners include<b><i>&#160;</i></b>indemnification provisions. We agree to indemnify them for losses
suffered or incurred in<b><i>&#160;</i></b>connection with our gels, including as a result of intellectual property infringement, damages
caused by defects, and damages caused by unforeseen breaches. The term of these indemnity provisions is often perpetual after execution
of the<b><i>&#160;</i></b>corresponding agreement, and the maximum potential amount of future payments we could be<b><i>&#160;</i></b>required
to make under these indemnification provisions is generally substantial and may be<b><i>&#160;</i></b>unlimited.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We may receive demands for indemnification under
these agreements. These demands can be very expensive to settle or defend. Future indemnity payments and associated legal fees and expenses,
including potential indemnity payments and legal fees and expenses relating to the current or future notifications, could materially
harm our business, competitive position, operating results, and financial condition. We may in the future agree to defend and indemnify
our distributors, customers, vendors, and suppliers in connection with our arrangements with them, irrespective of whether we believe
that we have an obligation to indemnify them or whether we believe that third party claims regarding our products or services are meritorious.
Alternatively, we may reject certain of our indemnitees&#8217; demands, which may lead to disputes with our customers or commercial partners
and may negatively impact our relationships with them or result in litigation against us. Our customers or commercial partners may also
claim that any rejection of their indemnity demands constitutes a material breach of our agreements with them, allowing them to terminate
such agreements. If, as a result of indemnity demands from customers, we make substantial payments, our relationships with our customers
are negatively impacted or if any of our customer agreements are terminated, our business, competitive position, operating results and
financial condition could be materially adversely affected. If, as a result of indemnity demands from our commercial partners, we make
substantial payments, our relationships with our commercial partners are negatively impacted or if any of our commercial agreements is
terminated, our ability to procure, manufacture, sell, distribute our products and services could be materially adversely affected.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 22; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Information technology system failures
or breaches of our network security could interrupt our operations and adversely affect our business.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We will rely on our computer systems and network
infrastructure across our operations. Our operations depend upon our ability to protect our computer equipment and systems against damage
from physical theft, fire, power loss, telecommunications failure or other catastrophic events, as well as from internal and external
security breaches, cybersecurity breaches, viruses, worms and other disruptive problems. Any damage or failure of our computer systems
or network infrastructure that causes an interruption in our operations could have a material adverse effect on our business and subject
us to litigation or actions by regulatory authorities. Although we employ both internal resources and external consultants to conduct
auditing and testing for weaknesses in our systems, controls, firewalls and encryption and intend to maintain and upgrade our security
technology and operational procedures to prevent such damage, breaches or other disruptive problems, there can be no assurance that these
security measures will be successful.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Any actual or perceived failure by us to
comply with our&#160;privacy&#160;policy or legal or regulatory requirements in one or multiple jurisdictions could result in proceedings,
actions or penalties against us.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Any failure or perceived failure by us to comply
with federal, state or foreign laws or regulations, industry standards, contractual obligations or other legal obligations, or any actual
or suspected security incident, whether or not resulting in unauthorized access to, or acquisition, release or transfer of personal data
or other data, may result in governmental enforcement actions and prosecutions, private litigation, fines and penalties or adverse publicity
and could cause our customers to lose trust in us, which could have an adverse effect on our reputation and business. Any inability to
adequately address&#160;privacy&#160;and security concerns, even if unfounded, or comply with applicable laws, regulations, policies,
industry standards, contractual obligations or other legal obligations could result in additional cost and liability to us, damage our
reputation, inhibit sales and adversely affect our business.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Evolving and changing definitions of what
constitutes &#8220;Personal Information&#8221; and &#8220;Personal Data&#8221; within the EU, the United&#160;States and elsewhere, may
limit or inhibit our ability to operate or expand our business, including limiting technology alliance partners that may involve the
sharing of data.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If we are perceived to cause, or are otherwise
unfavorably associated with, violations of&#160;privacy&#160;or data security requirements, it may subject us or our customers to public
criticism, financial penalties and potential legal liability. Existing and potential&#160;privacy&#160;laws and regulations concerning&#160;privacy&#160;and
data security and increasing sensitivity of consumers to unauthorized processing of personal data may create negative public reactions
to technologies, products and services such as ours. Public concerns regarding personal data processing,&#160;privacy&#160;and security
may cause some of our customers&#8217; end users to be less likely to visit their venues or otherwise interact with them. If enough end
users choose not to visit our customers&#8217; venues or otherwise interact with them, our customers could stop using our platform. This,
in turn, may reduce the value of our service, and slow or eliminate the growth of our business, or cause our business to contract.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Around the world, there are numerous lawsuits
in process against various technology companies that process personal information and personal data. If those lawsuits are successful,
it could increase the likelihood that our company may be exposed to liability for our own policies and practices concerning the processing
of personal data and could hurt our business. Furthermore, the costs of compliance with, and other burdens imposed by laws, regulations
and policies concerning&#160;privacy&#160;and data security that are applicable to the businesses of our customers may limit the use
and adoption of our technologies and reduce overall demand for it.&#160;Privacy&#160;concerns, whether or not valid, may inhibit market
adoption of our technologies. Additionally, concerns about security or&#160;privacy&#160;may result in the adoption of new legislation
that restricts the implementation of technologies like ours or require us to make modifications to our existing services and technology,
which could significantly limit the adoption and deployment of our technologies or result in significant expense.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 23; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Failure to comply with anticorruption and
anti-money laundering laws, including the FCPA and similar laws associated with activities outside of the United&#160;States, could subject
us to penalties and other adverse consequences.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are subject to the Foreign Corrupt Practices
Act&#160;of&#160;1977, as amended, 15 U.S.C. &#167;&#167; 78dd-1, et seq., referred to as the FCPA, the U.S.&#160;domestic bribery statute
contained in 18 U.S.C. &#167; 201, the U.S.&#160;Travel Act, the USA PATRIOT Act, the UK Bribery Act, and possibly other anti-bribery
and anti-money laundering laws in countries in which we conduct activities. We face significant risks if we fail to comply with the FCPA
and other anti-corruption laws that prohibit companies and their employees and third-party intermediaries from promising, authorizing,
offering, or providing, directly or indirectly, improper payments or benefits to foreign government officials, political parties, and
private-sector recipients for the purpose of obtaining or retaining business, directing business to any person, or securing any advantage.
Any violation of the FCPA, other applicable anti-corruption laws, and anti-money laundering laws could result in whistleblower complaints,
adverse media coverage, investigations, loss of export privileges, or severe criminal or civil sanctions, which could have a material
adverse effect on our reputation, business, operating results, and prospects. In addition, responding to any enforcement action may result
in a significant diversion of management&#8217;s attention and resources, significant defense costs, and other professional fees.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We could be adversely impacted if we fail
to comply with U.S.&#160;and international import and export laws.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We expect in the future to export products from
jurisdictions where our products are manufactured for import into jurisdictions where our products are sold which may include exports
from the People&#8217;s Republic of China to the United&#160;States, Australia, the European Union and other jurisdictions. We will be
subject to trade and import and export regulations in multiple jurisdictions in making exports and imports. As a result, compliance with
multiple trade sanctions and embargoes and import and export laws and regulations are expected to pose a constant challenge and risk
to us. Furthermore, the laws and regulations concerning import activity, export recordkeeping and reporting, export control and economic
sanctions are complex and constantly changing. Any failure to comply with applicable legal and regulatory trading obligations could result
in criminal and civil penalties and sanctions, such as fines, imprisonment, debarment from governmental contracts, seizure of shipments,
loss of import and export privileges, reputational damage, and a reduction in the value of the Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We have a substantial amount of intangible
assets, and we may in the future be required to write down the value of our intangible assets due to impairment, which could have a material
adverse effect on our business, financial condition and results of operations. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A significant portion of our total assets are
comprised of intangible assets; specifically, as of June&#160;30, 2024, the percentage of our intangible assets to total assets is at
98.46% and as of June&#160;30, 2025, the percentage of our intangible assets to total assets is at 92.47%. We perform intangible asset
tests for impairment, including useful life intangible assets, every six months or when circumstances change that would more likely than
not indicate impairment has occurred.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In assessing impairment, the Company determines
that an impairment loss expense in our consolidated statement of profit or loss and other comprehensive income section of our financial
statements is recognized when the carrying amount of an asset exceeds its recoverable amount. We then compute our recoverable amounts
as one cash generating unit using a fair value less cost to sell approach using discounted cash flows. The recoverable amount of the
cash generating unit has been determined by a forecast model that estimated the future cash flows based on approved budgets extrapolated
for five years by management. The independent valuation experts made a number of material changes to the model, including the revenue
generation profile, a decrease in gross margin and an increase in operating expenses and capital expenditure. The model was discounted
to their present value using a discount rate that reflects current market assessments of the time value of money and the risks specific
to the cash generating unit. The discounted cash flow model used in the assessment of fair value less cost to sell is sensitive to a
number of key assumptions, including revenue growth rates, discount rates and operating costs. These assumptions can change over short
periods of time and can have a significant impact on the carrying value of the assets.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Risks Relating to this Offering and the Trading
Market</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We incur costs and are subject to various
obligations as a result of being a public company in the United&#160;States.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We incur significant legal, accounting and other
expenses as a result of being an Australian public company treated as a public company in the United&#160;States. Although we will incur
costs each year associated with being a publicly traded company, it is possible that our actual costs of being a publicly traded company
will vary from year to year and may be different than our estimates. In estimating these costs, we take into account expenses related
to insurance, legal, accounting and compliance activities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 24; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Furthermore, the need to maintain the corporate
infrastructure demanded of a public company in the United&#160;States may divert management&#8217;s attention from implementing our growth
strategy, which could prevent us from improving our business, results of operations and financial condition. We have made, and will continue
to make, changes to our internal controls and procedures for financial reporting and accounting systems to meet our reporting obligations
in order to become a U.S.&#160;publicly traded company. However, the measures we take may not be sufficient to satisfy our obligations
as a publicly traded company.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Any future or current litigation could
have a material adverse impact on our results of operations, financial condition and liquidity.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From time to time we may be subject to litigation,
including, among others, potential shareholder derivative actions. Risks associated with legal liability are difficult to assess and
quantify, and their existence and magnitude can remain unknown for significant periods of time. To date we have obtained directors and
officers liability (&#8220;<b>D&amp;O</b>&#8221;) insurance to cover some of the risk exposure for our directors and officers<b>. </b>Such
insurance generally pays the expenses (including amounts paid to plaintiffs, fines, and expenses including attorneys&#8217; fees) of
officers and directors who are the subject of a lawsuit as a result of their service to us. There can be no assurance that we will be
able to continue to maintain this insurance at reasonable rates or at all, or in amounts adequate to cover such expenses should such
a lawsuit occur. The Constitution includes a requirement for the company to indemnify directors and officers subject to specified exclusions.
Without D&amp;O insurance, the amounts we would pay to indemnify our officers and directors should they be subject to legal action based
on their service to us could have a material adverse effect on our financial condition, results of operations and liquidity. Such lawsuits,
and any related publicity, may result in substantial costs and, among other things, divert the attention of management and our employees.
An unfavorable outcome in any claim or proceeding against us could have a material adverse impact on our financial position and results
of operations for the period in which the unfavorable outcome occurs, and potentially in future periods.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Further, any settlement announced by us may expose
us to further claims against us by third parties seeking monetary or other damages which, even if unsuccessful, would divert management
attention from the business and cause us to incur costs, possibly material, to defend such matters, which could have a material adverse
impact on our financial position.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Australian tax rules may adversely impact
our results of operations and financial position.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are subject to taxes in Australia in respect
to our operations in Australia and expect to be subject to taxation in additional jurisdictions in respect to our operations in additional
jurisdictions in the future. Although we believe our tax estimates are reasonable, if the Australian Taxation Office (ATO) or other taxing
authority disagrees with the positions, we have taken on our tax returns, we could face additional tax liability, including interest
and penalties. If material, payment of such additional amounts upon final adjudication of any disputes could have a material impact on
our results of operations and financial position. In addition, complying with new tax rules, laws or regulations could impact our financial
condition, and increases to applicable statutory tax rates and other changes in applicable tax laws, rules or regulations may increase
our effective tax rate. Any increase in our effective tax rate could have a material impact on our financial results.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Our management team and board control a
significant percentage of our Ordinary Shares and two other shareholders also own a significant percentage of our Ordinary Shares.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As at June 30, 2025, members of our management
team and board beneficially own approximately 10.83% of our outstanding Ordinary Shares. In addition, as of June 30, 2025, one other
shareholder owns, in the aggregate, approximately 22.79% of our outstanding Ordinary Shares. As such, as of June 30, 2025, management
and the one other shareholder own, in the aggregate, approximately 33.62% of our voting power. As a result, management and the aforementioned
shareholders may have the ability to control substantially most matters submitted to our shareholders for approval including:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">election
    of our board of directors;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">removal
    of any of our directors;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">amendment
    of the Constitution; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">adoption
    of measures that could delay or prevent a change in control or impede a merger, takeover or other business combination involving
    us.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, management&#8217;s and the aforementioned
shareholder&#8217;s stock ownership may discourage a potential acquirer from making a tender offer or otherwise attempting to obtain
control of us, which in turn could reduce our stock price or prevent our shareholders from realizing a premium over our stock price.
Further, any additional shareholders will with a minority percentage of our Ordinary Shares and will be able to exercise their voting
rights to potentially vote against any tender offer or attempts to obtain control of us.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>


</div><!-- Field: Page; Sequence: 25; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We are incorporated in Australia and our
shareholders may have greater difficulty in protecting their interests than they would as shareholders of a corporation incorporated
in the United&#160;States.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our company was incorporated under the laws of
Australia in October&#160;2018 pursuant to a constitution as a proprietary company limited by shares. We have changed our name to Gelteq
Limited upon our conversion to an Australian public company limited by shares on May&#160;26, 2022. Our corporate affairs pursuant to
our Constitution are governed by the laws governing corporations incorporated in Australia, and specifically the Corporations Act 2001
(Cth), referred to herein as the Corporations Act. The rights of our shareholders and the responsibilities of the members of our board
of directors under Australian law are different from those applicable to a corporation incorporated in the United&#160;States. Therefore,
our public shareholders may have greater difficulty in protecting their interests in connection with actions taken by our management
or members of our board of directors than they would as shareholders of a corporation incorporated in the United&#160;States. See <i>&#8220;Item
10.B. Constitution.&#8221;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>U.S.&#160;shareholders may have difficulty
enforcing civil liabilities against our company, our directors or members of senior management and the experts named in this Annual Report.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Certain members of our senior management and
our board of directors named in this Annual Report are&#160;non-residents&#160;of the United&#160;States, and a substantial portion of
the assets of such persons are located outside the United&#160;States. As a result, it may be impracticable to serve process on such
persons in the United&#160;States or to enforce judgments obtained in U.S.&#160;courts against them based on civil liability provisions
of the securities laws of the United&#160;States. Even if you are successful in bringing such an action, there is doubt as to whether
Australian courts would enforce certain civil liabilities under U.S.&#160;securities laws in original actions or judgments of U.S.&#160;courts
based upon these civil liability provisions. In addition, awards of punitive damages in actions brought in the United&#160;States or
elsewhere may be unenforceable in Australia or elsewhere outside the United&#160;States. An award for monetary damages under U.S.&#160;securities
laws would be considered punitive if it does not seek to compensate the claimant for loss or damage suffered and is intended to punish
the defendant. The enforceability of any judgment in Australia will depend on the particular facts of the case as well as the laws and
treaties in effect at the time. The United&#160;States and Australia do not currently have a treaty or statute providing for recognition
and enforcement of the judgments of the other country (other than arbitration awards) in civil and commercial matters.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As a result, holders of the Ordinary Shares may
have more difficulty in protecting their interests through actions against us, our management or our directors than would shareholders
of a corporation incorporated in a jurisdiction in the United&#160;States. In addition, as a company incorporated in Australia, the provisions
of the Corporations Act regulate the circumstances in which shareholder derivative actions may be commenced which may be different, and
in many ways less permissive, than for companies incorporated in the United&#160;States.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We are subject to the laws of Australia,
which differ in certain material respects from the laws of the United&#160;States.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As an Australia-incorporated company, we are
required to comply with the laws of Australia, certain of which are capable of extra-territorial application, as well as our Constitution.
The application of Australian law may in certain circumstances impose more stringent requirements on us, our shareholders, directors
or officers than would otherwise be applicable to a U.S.-incorporated company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Additionally, the corporate laws of Australia
and of the United&#160;States differ in certain significant respects. As a result, the rights of our shareholders and the obligations
of our directors and officers under Australian law are different from those applicable to a U.S.-incorporated company in several material
respects, and our shareholders may have more difficulty and less clarity in protecting their interests in connection with actions taken
by our management, members of our board of directors or our significant shareholders than would otherwise apply to a U.S.-incorporated
company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Australian takeover laws may discourage
takeover offers being made for us or may discourage the acquisition of a significant position in the Ordinary Shares.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are incorporated as an Australian public company
limited by shares pursuant to our Constitution under the name Gelteq Limited. As a company organized under the laws of Australia we are
subject to the takeover laws of Australia. Among other things, we are subject to the specific provisions of the Corporations Act applicable
to public companies or disclosing entities. Subject to a range of exceptions, the Corporations Act prohibits the acquisition of a direct
or indirect interest in our issued voting shares if the acquisition of that interest will lead to a person&#8217;s voting power in us
increasing to more than 20%, or increasing from a starting point that is above 20% and below 90%. Australian takeover laws may discourage
takeover offers being made for us or may discourage the acquisition of a significant position in the Ordinary Shares. This may have the
ancillary effect of entrenching our board of directors may deprive or limit our shareholders&#8217; opportunity to sell their Ordinary
Shares and may further restrict the ability of our shareholders to obtain a premium from such transactions.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>


</div><!-- Field: Page; Sequence: 26; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Our Constitution and Australian laws and
regulations applicable to us may adversely affect our ability to take actions that could be beneficial to our shareholders.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As an Australian company we are subject to different
corporate requirements than a corporation organized under the laws of the United&#160;States. Our Constitution, effective since May&#160;26,
2022, as well as the Corporations Act, sets forth various rights and obligations that apply to us as an Australian public company and
which may not apply to a U.S.&#160;corporation. These requirements may operate differently than those of many U.S.&#160;companies. You
should carefully review the summary of these matters set forth under &#8220;<i>Item 10.B. Constitution</i>&#8221; as well as the Constitution,
which is filed as Exhibit 1.1 to this Annual Report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We currently report our financial results
under IFRS, which differs in certain significant respect from U.S.&#160;generally accepted accounting principles, or U.S.&#160;GAAP.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Currently we report our financial statements
under International Financial Reporting Standards and International Accounting Standards as issued by the International Accounting Standards
Board (IASB) and Interpretations (collectively IFRSs). There have been and there may in the future be certain significant differences
between IFRS and U.S.&#160;GAAP, including differences related to revenue recognition, intangible assets, share-based compensation expense,
income tax and earnings per share. As a result, our financial information and reported earnings for historical or future periods could
be significantly different if they were prepared in accordance with U.S.&#160;GAAP.&#160;In addition, we do not intend to provide a reconciliation
between IFRS and U.S.&#160;GAAP unless it is required under applicable law. As a result, you may not be able to meaningfully compare
our financial statements under IFRS with those companies that prepare financial statements under U.S.&#160;GAAP.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>As a foreign private issuer, we are exempt
from a number of rules under the U.S.&#160;securities laws and are permitted to file less information with the SEC than a U.S.&#160;company.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are a foreign private issuer, as defined in
the SEC&#8217;s rules and regulations and, consequently, we are not subject to all of the disclosure requirements applicable to public
companies organized within the United&#160;States. For example, we are exempt from certain rules under the Exchange&#160;Act that regulate
disclosure obligations and procedural requirements related to the solicitation of proxies, consents or authorizations applicable to a
security registered under the Exchange&#160;Act, including the U.S.&#160;proxy rules under Section&#160;14 of the Exchange&#160;Act.
In addition, we are not required to comply with Regulation&#160;FD, which restricts the elective disclosure of material information.
In addition, our senior management and directors are exempt from the reporting and &#8220;short-swing&#8221; profit recovery provisions
of Section&#160;16 of the Exchange&#160;Act and related rules with respect to their purchases and sales of our securities. Moreover,
we are not required to file periodic reports and financial statements with the SEC as frequently or as promptly as U.S.&#160;public companies
and will not be required to file quarterly reports on&#160;Form&#160;10-Q&#160;or&#160;current reports on&#160;Form&#160;8-K&#160;under&#160;the
Exchange&#160;Act. In addition, foreign private issuers are not required to file their Annual Report&#160;on&#160;Form&#160;20-F&#160;until&#160;four&#160;months
after the end of each fiscal year. Accordingly, there is expected to be less publicly available information concerning our company than
there would be if we were not a foreign private issuer. In addition, insiders and large shareholders of ours will be exempt from the
reporting and short-swing profit recovery provisions contained in Section&#160;16 of the Exchange&#160;Act and will not be obligated
to file the reports required by Section&#160;16 of the Exchange&#160;Act. These exemptions and leniencies may reduce the protections
you may otherwise have been eligible if you held common stock of a domestic U.S.&#160;issuer.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>As a foreign private issuer, we are permitted
to adopt certain home country practices in relation to corporate governance matters that differ significantly from Nasdaq corporate governance
listing standards and these practices may afford less protection to shareholders than they would enjoy if we complied fully with Nasdaq&#160;corporate
governance listing standards.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As a foreign private issuer listed on Nasdaq
Capital Market, or Nasdaq, we are subject to their corporate governance listing standards. However, Nasdaq rules permit foreign private
issuers to follow the corporate governance practices of its home country. Some corporate governance practices in Australia may differ
from Nasdaq&#160;corporate governance listing standards. For example, we could&#160;include&#160;non-independent&#160;directors&#160;as
members of our Compensation and Nominating and Governance committees, and our independent directors may not necessarily hold regularly
scheduled meetings at which only independent members of our board of directors are present. Currently, we do not rely on home country
exemptions except for following home country law instead of Nasdaq practice regarding Nasdaq&#8217;s requirement that an issuer provide
for a quorum for any meeting of the holders of Ordinary Shares, which quorum may not be less than 33.3% of the outstanding shares of
an issuer&#8217;s voting ordinary shares. In compliance with Australian law, the Constitution provides that three (3) shareholders present
and entitled to vote on a resolution at the meeting shall constitute a quorum for a general meeting. Therefore, our shareholders may
be afforded less protection than they otherwise would have under corporate governance listing standards applicable to U.S.&#160;domestic
issuers.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>


</div><!-- Field: Page; Sequence: 27; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We may lose our foreign private issuer
status in the future, which could result in significant additional cost and expense.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">While we currently qualify as a foreign private
issuer, the determination of foreign private issuer status is made annually on the last business&#160;day of an issuer&#8217;s most recently
completed second fiscal quarter and, accordingly, our next determination will be made on December&#160;31, 2025. In the future, we would
lose our foreign private issuer status if we fail to meet the requirements necessary to maintain our foreign private issuer status as
of the relevant determination date. For example, if 50% or more of our securities are held by U.S.&#160;residents and more than 50% of
our senior management or directors are residents or citizens of the United&#160;States, we could lose our foreign private issuer status.
As at date of this Annual Report, 40.48% of our outstanding Ordinary Shares (including Ordinary Shares in the form of Ordinary Shares)
likely be held by U.S.&#160;residents (assuming that all purchasers in our IPO are residents of the United&#160;States).</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The regulatory and compliance costs to us under
U.S.&#160;securities laws as a U.S.&#160;domestic issuer may be significantly more than costs we incur as a foreign private issuer. If
we are not a foreign private issuer, we will be required to file periodic reports and registration statements on U.S.&#160;domestic issuer
forms with the SEC, which are more detailed and extensive in certain respects than the forms available to a foreign private issuer. We
would be required under current SEC rules to prepare our financial statements in accordance with U.S.&#160;GAAP rather than IFRS, and
modify certain of our policies to comply with corporate governance practices required of U.S.&#160;domestic issuers. Such conversion
of our financial statements to U.S.&#160;GAAP would involve significant time and cost. In addition, we may lose our ability to rely upon
exemptions from certain corporate governance requirements on U.S.&#160;stock exchanges that are available to foreign private issuers
such as the ones described above and exemptions from procedural requirements related to the solicitation of proxies.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We are an &#8220;emerging growth company&#8221;
under the JOBS Act and will be able to avail ourselves of reduced disclosure requirements applicable to emerging growth companies, which
could make the Ordinary Shares less attractive to investors.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are an &#8220;emerging growth company,&#8221;
as defined in the JOBS Act, and we intend to take advantage of certain exemptions from various reporting requirements that are applicable
to other public companies that are not &#8220;emerging growth companies,&#8221; including not being required to comply with the auditor
attestation requirements of Section&#160;404(b)&#160;of the Sarbanes-Oxley Act, and exemptions from the requirements of holding a nonbinding
advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. In addition,
Section&#160;107 of the JOBS Act also provides that an emerging growth company can take advantage of the extended transition period provided
in Section&#160;7(a)(2)(B)&#160;of the Securities Act, for complying with new or revised accounting standards. We will not take advantage
of the extended transition period provided under Section&#160;7(a)(2)(B)&#160;of the Securities Act for complying with new or revised
accounting standards.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We cannot predict if investors will find the
Ordinary Shares less attractive because we may rely on these exemptions. If some investors find the Ordinary Shares less attractive as
a result, there may be a less active trading market for the Ordinary Shares and the price of the Ordinary Shares may be more volatile.
We may take advantage of these exemptions until such time that we are no longer an emerging growth company. We would cease to be an emerging
growth company upon the earliest to occur of (i)&#160;the last&#160;day of the fiscal year in which we have more than USD$1.235&#160;billion
in annual revenue; (ii)&#160;the last&#160;day of the fiscal year in which we qualify as a &#8220;large accelerated filer&#8221;; (iii)&#160;the
date on which we have, during the previous three-year period, issued more than USD$1.0&#160;billion&#160;in&#160;non-convertible&#160;debt&#160;securities;&#160;and
(iv)&#160;the last&#160;day of the fiscal year in which the fifth anniversary of this offering occurs.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>


</div><!-- Field: Page; Sequence: 28; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>If we fail to develop or maintain an effective
system of disclosure controls and internal control over financial reporting in compliance with the requirements applicable to us as a
public company in the United&#160;States, our ability to produce timely and accurate consolidated financial statements or comply with
applicable regulations could be impaired and our listing on Nasdaq Capital Market could be terminated.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As a public company in the United&#160;States,
we are subject to the reporting requirements of the Exchange&#160;Act, the Sarbanes-Oxley Act, and the rules and regulations of the applicable
listing standards of Nasdaq Capital Market. We expect that the requirements of these rules and regulations will continue to increase
our legal, accounting, and financial compliance costs, make some activities more difficult, time-consuming, and costly and place significant
strain on our personnel, systems, and resources. The Sarbanes-Oxley Act requires, among other things, that we maintain effective disclosure
controls and procedures and internal control over financial reporting. We are continuing to develop and refine our disclosure controls
and other procedures that are designed to ensure that information required to be disclosed by using the reports that we will file with
the SEC is recorded, processed, summarized, and reported within the time periods specified in SEC rules and forms and that information
required to be disclosed in reports under the Exchange&#160;Act is accumulated and communicated to our principal executive and financial
officers.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Any failure to develop or maintain effective
controls or any difficulties encountered in their implementation or improvement could harm our results of operations or cause us to fail
to meet our reporting obligations and may result in a restatement of our financial statements for prior periods. Any failure to implement
and maintain effective internal control over financial reporting also could adversely affect the results of periodic management evaluations
and annual independent registered public accounting firm attestation reports regarding the effectiveness of our internal control over
financial reporting that may be required to include in our periodic reports that will be filed with the SEC.&#160;Ineffective disclosure
controls and procedures and internal control over financial reporting could also cause investors to lose confidence in our reported financial
and other information, which would likely have a negative effect on the trading price of our Ordinary Shares. In addition, if we are
unable to continue to meet these requirements, we may not be able to remain listed on Nasdaq Capital Market. We are required to comply
with the SEC rules that implement Section&#160;404 of the Sarbanes-Oxley Act and are required to make a formal assessment of the effectiveness
of our internal control over financial reporting for that purpose. Our independent registered public accounting firm is not required
to formally attest to the effectiveness of our internal control over financial reporting until after we are no longer an &#8220;emerging
growth company&#8221; as defined in the JOBS Act. At such time, our independent registered public accounting firm may issue a report
that is adverse in the event it is not satisfied with the level at which our internal control over financial reporting is documented,
designed, or operating. Any failure to maintain effective disclosure controls and internal control over financial reporting could have
an adverse effect on our business and results of operations and could cause a decline in the price of our Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>


</div><!-- Field: Page; Sequence: 29; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>If we are a passive foreign investment
company, there could be adverse U.S.&#160;federal income tax consequences to U.S.&#160;holders.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Based on the nature and composition of our income,
assets, activities and market capitalization for our taxable year ended June&#160;30, 2025, we believe that we were not classified as
a passive foreign investment company, or PFIC, for the taxable year ended June&#160;30, 2025. However, there can be no assurance that
we will not be considered a PFIC in any past, current or future taxable year. A separate determination must be made after the close of
each taxable year as to whether we are a PFIC for that year. As a result, our PFIC status may change from year to year. Our status as
a PFIC will depend on the composition of our income (including whether we receive certain grants or subsidies and whether such amounts
will constitute gross income for purposes of the PFIC income test) and the composition and value of our assets, which may be determined
in large part by reference to the market value of the Ordinary Shares, which may be volatile, from time to time. Our status may also
depend, in part, on how quickly we utilize the cash proceeds from this offering in our business. Our U.S.&#160;counsel expresses no opinion
regarding our conclusions or our expectations regarding our PFIC status.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the Code,&#160;a&#160;non-U.S.&#160;company&#160;will
be considered a PFIC for any taxable year in which (1)&#160;75% or more of its gross income consists of passive income or (2)&#160;50%
or more of the average quarterly value of its assets consists of assets that produce, or are held for the production of, passive income.
For purposes of these tests, passive income includes dividends, interest, gains from the sale or exchange of investment property and
certain rents and royalties. In addition, for purposes of the above calculations,&#160;a&#160;non-U.S.&#160;corporation&#160;that directly
or indirectly owns at least 25% by value of the shares of another corporation is treated as if it held its proportionate share of the
assets and received directly its proportionate share of the income of such other corporation. If we are a PFIC for any taxable year during
which a U.S.&#160;holder holds the Ordinary Shares, we will continue to be treated as a PFIC with respect to such U.S.&#160;holder in
all succeeding&#160;years during which the U.S.&#160;holder owns the Ordinary Shares, regardless of whether we continue to meet the PFIC
test described above, unless the U.S.&#160;holder is eligible to make and makes a&#160;mark-to-market&#160;election or makes a specified
election once we cease to be a PFIC.&#160;If we are classified as a PFIC for any taxable year during which a U.S.&#160;holder holds the
Ordinary Shares, the U.S.&#160;holder may be subject to adverse tax consequences regardless of whether we continue to qualify as a PFIC,
including ineligibility for any preferred tax rates on capital gains or on actual or deemed dividends, interest charges on certain taxes
treated as deferred, and additional reporting requirements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For a more detailed discussion of the application
of the PFIC rules to us and the consequences to U.S. taxpayers who own our ordinary shares if we were determined to be a PFIC, see &#8220;<i>Item
10 - Additional Information - 10.E Taxation - Certain U.S. Federal Income Tax Considerations - Passive Foreign Investment Company Rules</i>.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>If a United&#160;States person is treated
as owning at least 10% of the Ordinary Shares, such holder may be subject to adverse U.S.&#160;federal income tax consequences.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If a U.S.&#160;holder is treated as owning, directly,
indirectly or constructively, at least 10% of the value or voting power of the Ordinary Shares, such U.S.&#160;holder may be treated
as a &#8220;United&#160;States shareholder&#8221; with respect to each &#8220;controlled foreign corporation&#8221; in our group, if
any. While our group does not currently include any U.S.&#160;subsidiaries, if we form or acquire any U.S.&#160;subsidiaries in the future
any of our&#160;current&#160;non-U.S.&#160;subsidiaries&#160;and any future newly formed or&#160;acquired&#160;non-U.S.&#160;subsidiaries&#160;will
be treated as controlled foreign corporations, regardless of whether we are treated as a controlled foreign corporation. A United&#160;States
shareholder of a controlled foreign corporation may be required to annually report and include in its U.S.&#160;taxable income its pro
rata share of &#8220;Subpart F income,&#8221; &#8220;global&#160;intangible low-taxed income&#8221; and investments in U.S.&#160;property
by controlled foreign corporations, regardless of whether we make any distributions. An individual that is a United&#160;States shareholder
with respect to a controlled foreign corporation generally would not be allowed certain tax deductions or foreign tax credits that would
be allowed to a United&#160;States shareholder that is a U.S.&#160;corporation. Failure to comply with controlled foreign corporation
reporting obligations may subject a United&#160;States shareholder to significant monetary penalties. We cannot provide any assurances
that we will furnish to any United&#160;States shareholder information that may be necessary to comply with the reporting and tax paying
obligations applicable under the controlled foreign corporation rules of the Code. U.S.&#160;holders should consult their tax advisors
regarding the potential application of these rules to their investment in the Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>


</div><!-- Field: Page; Sequence: 30; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Our failure to meet the continued listing
requirements of Nasdaq could result in a delisting of the Ordinary Shares.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If we fail to satisfy the continued listing requirements
of Nasdaq, such as the corporate governance requirements or the minimum closing bid price requirement, Nasdaq may take steps to delist
the Ordinary Shares. Such a delisting would likely have a negative effect on the price of the Ordinary Shares and would impair your ability
to sell or purchase our Ordinary Shares when you wish to do so. In the event of a delisting, we can provide no assurance that any action
taken by us to restore compliance with listing requirements would allow the Ordinary Shares to become listed again, stabilize the market
price or improve the liquidity of the Ordinary Shares, prevent the Ordinary Shares from dropping below the Nasdaq minimum bid price requirement
or prevent future non-compliance with Nasdaq&#8217;s listing requirements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Certain recent initial public offerings
of companies with relatively small public floats comparable to our anticipated public float have experienced extreme volatility that
was seemingly unrelated to the underlying performance of the respective company. Our Ordinary Shares may potentially experience rapid
and substantial price volatility, which may make it difficult for prospective investors to assess the value of our Ordinary Shares.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Ordinary Shares may be subject to rapid and
substantial price volatility. Recently, companies with comparably small public floats and initial public offering sizes have experienced
instances of extreme stock price run-ups followed by rapid price declines, and such stock price volatility was seemingly unrelated to
the respective company&#8217;s underlying performance. Although the specific cause of such volatility is unclear, our public float may
amplify the impact the actions taken by a few stockholders have on the price of our Ordinary Shares, which may cause the price of our
Ordinary Shares to deviate, potentially significantly, from a price that better reflects the underlying performance of our business.
Our Ordinary Shares may experience run-ups and declines that are seemingly unrelated to our actual or expected operating performance
and financial condition or prospects, making it difficult for prospective investors to assess the rapidly changing value of our Ordinary
Shares. In addition, holder of our Ordinary Shares may experience losses, which may be material, if the price of our Ordinary Shares
declines after this offering or if such investors purchase shares of our Ordinary Shares prior to any price decline.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>The offering price of the primary offering
and resale offering could differ. </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The offering price of our Ordinary Shares in
the initial public offering has been determined by negotiations between the Company and the underwriter. The offering price in the initial
public offering bears no relationship to our assets, earnings or book value, or any other objective standard of value. Subject to their
respective lock-up agreement, the selling shareholders may commence selling the resale shares at prevailing market prices or at privately
negotiated prices during the twelve months following our listing on Nasdaq. Therefore, the offering prices of the initial public and
resale offering could differ. As a result, the purchasers in the resale offering could pay more or less than the offering price in the
primary offering.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We are not likely to issue dividends for
the foreseeable future.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We cannot assure you that our proposed operations
will result in sufficient revenues to enable profitable operations or to generate positive cash flow. For the foreseeable future, we
anticipate that we will use any funds available to finance the growth of the Company and that we will not pay cash dividends to shareholders.
Unless we pay dividends, our shareholders will not be able to receive a return on their shares unless they sell them. There is no assurance
that shareholders will be able to sell shares when desired.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>


</div><!-- Field: Page; Sequence: 31; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We expect that any dividend payments on
our Ordinary Shares would be declared in U.S.&#160;Dollars, and any shareholder whose principal currency is not the U.S.&#160;Dollar
would be subject to exchange rate fluctuations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Ordinary Shares are traded in, and we expect
that any cash dividends or other distributions to be declared in respect of them, if any, will be denominated in U.S.&#160;Dollars. Shareholders
whose principal currency is not the U.S.&#160;Dollar will be exposed to foreign currency exchange rate risk. Any depreciation of the
U.S.&#160;Dollar in relation to such foreign currency will reduce the value of such shareholders&#8217; Ordinary Shares and any appreciation
of the U.S.&#160;Dollar will increase the value in foreign currency terms. In addition, we do not expect to offer our shareholders the
option to elect to receive dividends, if any, in any other currency. Consequently, our shareholders may be required to arrange their
own foreign currency exchange, either through a brokerage house or otherwise, which could incur additional commissions or expenses.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><div><a id="a_007"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>ITEM 4. INFORMATION ON THE COMPANY</b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_008"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>4A. History and Development of the Company</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are an Australian public limited company limited
by shares and conduct our operations in Australia. Our registered office is located at Level 19, 644 Chapel Street, South Yarra, 3141,
Australia. Our principal place of business is located at Monash Innovation Labs, G. 60, 22 Alliance Lane, Clayton 3800, Victoria, Australia
Our telephone number at this address is +61 3 9087 3990. Our website address is <i>http://www.gelteq.com</i>. Our agent for service of
process in the United States is Puglisi &amp; Associates, 850 Library Avenue, Suite 204, Newark, Delaware 19711. We as an entity began
in October&#160;2018, but the initial research work commenced in 2014 by Gelteq&#8217;s co-founder Mr.&#160;Nathan J. Givoni.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We were incorporated under the laws of the State
of Victoria, Australia on October&#160;15, 2018. Our technology was assigned to us by our founders and a predecessor entity, who created
it prior to the incorporation of our company. The intellectual property was then assigned to Gelteq at Gelteq&#8217;s inception to continue
to build and commercialize the intellectual property.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We currently have three direct, wholly-owned
subsidiaries as part of our organizational structure: Nutrigel Pty Ltd and Unit Trust (<b>&#8220;NPL</b>&#8221;), Sport Supplements Pty
Ltd and Unit Trust (<b>&#8220;SSPL&#8221;</b>) and Gelteq US Inc, a Delaware corporation.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January&#160;2015, Mr.&#160;Givoni began his
long-term collaboration with Monash University in Melbourne, Australia, to verify and test our gel formulations. Our company&#8217;s
first patent family relates to an oral glucose tolerance test gel and testing method for diabetes diagnostics and commenced as a provisional
patent in Australia in 2015, which continued to be evaluated and tested before it was submitted as a standard patent application in Australia
in 2016. For this first patent family, U.S.&#160;patent 10,983,132, the People&#8217;s Republic of China patent CN108289963B and Australia
patent 2016351301 have been granted with several patent applications pending in a number of foreign countries. This glucose tolerance
test gel was the subject of a pilot project, after which the focus shifted to establishing strategic partnerships to further develop
industry-specific products, which were nutraceutical formulations such as sugar lowering products for people with pre-diabetes. The creation
of these products did not require specific regulatory approvals. In 2018, Mr.&#160;Simon H.&#160;Szewach joined the business and our
second patent family was later lodged provisionally in Australia, with a further standard patent application submitted in 2019 in the
U.S.&#160;and a number of foreign countries. The patent applications of our second patent family are granted by the European Patent Office
3809877 with several patent applications pending in a number of foreign countries. The patent applications are directed to certain multiple-health
ingredient gel dosage forms to utilize our gel delivery technology. By 2020, these two patent families had been acquired by Gelteq after
it was co-founded by Mr.&#160;Givoni and Mr.&#160;Szewach. The primary focus of Gelteq has been delivering and creating new and innovative
products that utilize our gel-based technologies. Utilizing the acquired intellectual property, Gelteq completed product research in
early 2020 for a suite of nutraceutical products and since that time, has introduced its first product line and actively pursued (through
further research and development), additional applications for the gel technology, which is specifically suited for sports, pharmaceutical
(pharma) and over-the-counter (OTC) usage.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 32; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In April 2021, Gelteq management decided to prioritize
the commercialization of its products related to animal health, driven by several key factors:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the size
    of the pet nutrient and pet pharma markets in North America, which translated into expansion opportunities for Gelteq;<sup>1</sup></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a fundamental
    change in society towards pets with the emergence of pets as an extended part of the family rather than just companion animals is
    driving consumer spending on pet ownership and pet care. These trends of pet humanization and consumer concerns for pet health and
    wellness have created a rapidly growing industry for pet health products<sup>2</sup>; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the ongoing
    research opportunities with Gelteq&#8217;s academic partner in Australia, Monash University, which is ranked among the top universities
    in the world in pharmaceutical science by the 2024 QS World University Rankings for Pharmacy &amp; Pharmacology and is providing
    more opportunities in the expanded field of animal husbandry, and with another Australian university&#8217;s veterinary hospital,
    with whom negotiations for ongoing research opportunities are in progress.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October&#160;30, 2024, we consummated our
initial public offering of 1,300,000&#160;Ordinary Shares at a price of US$4.00 per share, generating gross proceeds to the Company of
USD$5.2&#160;million before deducting underwriting discounts and offering expenses. In connection with the IPO, the Company entered into
an Underwriting Agreement, dated October&#160;28, 2024 (the &#8220;<b>Underwriting Agreement</b>&#8221;) by and between the Company and
The Benchmark Company, LLC as representative of the several underwriters. The Company agreed to an underwriting discount of 7.0% of the
public offering price of the Ordinary Shares sold in the IPO.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November&#160;14, 2024, we entered into a
rental agreement for office space in New&#160;York for a fee of 4,468 USD per month. The license agreement has an initial term of six&#160;months
and automatically renews for additional six-month terms upon the expiration of the initial term.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December&#160;2, 2024, we entered into an
agreement with WPIC Marketing and Technologies Limited (&#8220;<b>WPIC</b>&#8221;) to assist with sales and distribution of our SportsGel
products throughout the Asian Pacific region, commencing with China in March&#160;2025. As of the date of this Annual Report, we have
four online stores across various platforms open in China as WPIC&#8217;s first region of focus.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December&#160;19, 2024, we appointed Dr.&#160;Paul
Wynne as our Chief Scientific Officer.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 13, 2025, the Company entered into a
purchase agreement (the &#8220;<b>ELOC Purchase Agreement</b>&#8221;) in connection with an Equity Financing Line of Credit (&#8220;<b>ELOC</b>&#8221;)
and a registration rights agreement with Lincoln Park Capital Fund, LLC (&#8220;<b>Lincoln Park</b>&#8221;), pursuant to which Lincoln
Park agreed to purchase from the Company, from time to time, up to $12,000,000 of its Ordinary Shares (the &#8220;<b>ELOC Shares</b>&#8221;),
subject to certain limitations set forth in the ELOC Purchase Agreement. On August 29, 2025, the Company&#8217;s Registration Statement
on Form F-1 registering the resale of the ELOC Shares was declared effective. The Company expects to utilize proceeds from the ELOC for
working capital and other general corporate purposes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March&#160;31, 2025, Simon H.&#160;Szewach
resigned as our Executive Chairman. He continues to serve as our Chairman and Director.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On April&#160;30, 2025, David A.V.&#160;Morton
resigned as a Director.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June&#160;3, 2025, Anthony W.&#160;Panther
resigned as our Chief Financial Officer and on the same&#160;day, Thuy-Linh Gigler became the Company&#8217;s Chief Financial Officer.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 31, 2025, the Company entered into a
Product Development and Profit Share Agreement (the &#8220;<b>Profit Share Agreement</b>&#8221;), with Melbourne Health (&#8220;Melbourne
Health&#8221;), operator of The Royal Melbourne Hospital, to develop new products incorporating high-amylose maize starch butyrylated,
or HAMSB, a unique compound with the potential to reduce bowel polyp growth which could lower the risk of bowel cancer.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 30, 2025, Jeffrey W. Olyniec resigned
as our Non-Executive Director.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 33; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
chart below summarizes our corporate structure, including our direct, wholly-owned subsidiaries, as of the date of this </span>Annual
Report<span style="font-family: Times New Roman, Times, Serif">:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><img alt="" src="image_001.jpg"/></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>4B. Business Overview</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are a clinical and science-based company that
is focused on developing and commercializing white label gel-based delivery solutions for prescription drugs, nutraceuticals, pet care
and other products. A &#8220;white label&#8221; gel-based delivery solution is where we produce a product that other companies rebrand
as their own product. Our principal products are edible gels, which we refer to as gels, and their application in gel-based dosage forms.
Our current product suite consists of multiple products that sit within five core verticals&#160;&#8212;&#160;for pets, sports, pharmaceutical
(pharma), over-the-counter (OTC) and nutraceutical&#160;&#8212;&#160;all of which leverage our patent pending multiple-ingredient dosage
forms, and that we expect to have a wide range of applications and consumers. We currently focus our efforts on out-licensing our technology
to companies to develop and create new products they can manufacture and sell within their established and researched markets, while
we continue to manufacture our existing products under license (&#8220;<b>white label</b>&#8221;).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Of our products already licensed, in October&#160;2023,
we received an order for 200,000&#160;units in our nutraceutical vertical, of which we received a non-refundable deposit of AUD$40,000
(USD$26,000). We have shipped such orders in the fiscal year ending June&#160;30, 2025 as our clients have resolved their cash flow issues.
We have also put in place greater rigorous qualification procedures to ensure future customers have the financial ability to fund orders
through manufacturing in a timely manner.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">With regards to the pets, nutraceutical and sports
vertical, we designed these products to have no regulatory hurdles to overcome as they have food grade classifications and therefore
do not require regulatory approvals. We designed our gel platform to enhance the tolerability and stability of drugs while maintaining
their efficacy. Products in the pharma vertical will require regulatory approval.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 34; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the fiscal year ended June&#160;30, 2025,
we have prioritized research and development work, our initial public offering and the required adjustments to our management and operations
to allow us to effectively achieve sales target of our products. Such efforts included wider sales and marketing opportunity in the Asia
Pacific region with WPIC to facilitate initial sales of the sport vertical products there.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have prepared and applied for patents which
relate to a diagnostic gel product comprising glucose, and certain multiple health ingredient dosage forms. Our first patent family is
comprised of granted U.S.&#160;patent 10,983,132, the People&#8217;s Republic of China patent CN108289963B, Australia patent 2016351301,
European Patent Office patent 3370776 and India patent 514796 which is for an oral glucose tolerance test gel and testing method for
diabetes diagnostics. As of the date of this Annual Report, we have applications in Canada and Qatar. We intend to protect products that
employ our gel technology in our second patent family which is directed to certain multiple-health ingredient dosage forms which utilize
a gel formulation that features agarose and alginate that in certain ratios and pH ranges form gels of specific firmness to deliver two
or more health ingredients (including medicines) in a single dosage form. This second patent family is comprised of the granted European
Patent Office patent 3809877, Mexico patent 416876, Israel patent 278541, Hong&#160;Kong patent 40051090, United Kingdom patent 3809877
and patent pending applications in the following countries: Australia, Brazil, Canada, the Eurasian Patent Organization, India, Japan,
South Korea, the People&#8217;s Republic of China, and the United Arab Emirates, the United&#160;States, and South Africa.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We continue to work on preparing additional patent
applications. Our third patent application addresses challenges with delivering oil-based products in gels, our fourth patent application
covers products produced for the nutritional health dysphagia market where swallowing tablets is challenging, and our fifth patent application
addresses pharmaceutical formulations with the delivery of a single Active Pharmaceutical Ingredient (&#8220;<b>API</b>&#8221;). These
applications have been lodged as provisional patents in the United Kingdom in August&#160;2022, December&#160;2022 and May&#160;2023,
respectively. We have also lodged as provisional patents in the United Kingdom in December&#160;2024 our sixth and seventh patent applications
which addresses pharmaceutical formulations with the delivery of an API and an eighth patent application which addresses various textures
for the delivery of an API.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>


</div><!-- Field: Page; Sequence: 35; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Our Strengths</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are seeking to position ourselves as a leader
in the application of ingestible gel technology in nutraceutical, drug and supplement delivery in the following manner:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">seeking
    to position ourselves as an emerging market leader in dosage forms that utilize ingestible gel technology for nutraceutical, pet
    care, and pharma;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">promoting
    our products as superior to other methods of oral delivery (i.e., pills, tablets, gummies);</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">highlighting
    our products as addressing unmet issues around swallowing, taste, dosage and efficacy;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">taste-masking
    ability of Gelteq&#8217;s patent pending multiple-health ingredient gel dosage forms, being able to immediately address unsolved
    challenges in compliance and dosing;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">creating
    manufacturing and distribution and sale channels permits expedited time-to-market for high-demand products;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">expanding
    our intellectual property portfolio by maintaining our 100%-owned U.S.&#160;patent for a glucose tolerance testing product, and working
    to have our additional pending patent applications inside and outside of the United&#160;States proceed towards allowance, and filing
    additional patent applications to protect our new discoveries;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">maintaining
    our research partnership with Australia&#8217;s Monash University, which is ranked among the top universities in the world in pharmaceutical
    science by the 2024 QS World University Rankings for Pharmacy &amp; Pharmacology and is providing more opportunities in the expanded
    field of animal husbandry, while negotiating another research partnership with another Australian university&#8217;s veterinary hospital;
    and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">signing
    industry partnerships/licenses for pilot programs with our licensee companies for sport-related gels described herein under <i>&#8220;Business&#160;&#8212;&#160;Material
    Contracts&#160;&#8212;&#160;Customer Contracts.&#8221;</i></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Our Strategy</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Overall</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following are highlights of our strategy
to promote and expand our business at the present time:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Greatest
    unmet demand for our gel dosage forms</i>&#160;&#8212;&#160;We will focus on dysphagia (the medical term given to difficulty swallowing)
    and other areas including children and seniors where the need is great and current solutions inadequate. See &#8220;<i>Business &#8212;
    Human Market Insights &#8212; Gels directly combat the problems associated with Dysphagia</i>&#8221; for a discussion of dysphagia.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Fastest
    ability to grow sales</i>&#160;&#8212;&#160;we are looking to capitalize on existing opportunities in the market.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Highest
    margins</i>&#160;&#8212;&#160;certain markets, such as pet nutrients, nutraceuticals and human supplements, offer high margins.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Little
    to no competitors</i>&#160;&#8212;&#160;We are seeking &#8220;blue ocean&#8221; markets where the competition is not currently focusing,
    including in the pharmaceutical (pharma) and over-the-counter (OTC) markets.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"><i>&#160;</i></p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#9679;</i></span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Highest
    Demand for a market differentiating delivery platform</i>&#160;&#8212;&#160;issues such as difficulty in swallowing, need to intake
    a large amount of drugs or nutrients, and taste making are all areas where our product can show deep differentiation and shine.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 36; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->32<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Based on this, we have decided to focus our efforts
in the following order at the present time:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><i>First</i>, nutraceuticals&#160;&#8212;&#160;We have created
    formulations for products in the nutraceutical sector that include dietary fiber, prebiotics, probiotics, vitamins, polyunsaturated
    fatty acids, antioxidants, electrolytes and others. At this stage, our nutraceuticals had been created from our laboratories, flavored
    and shown to be shelf stable by our manufacturers and are ready to be sold to the public. We have also already sold products in our
    sports vertical which contain electrolytes and carbohydrates as primary ingredients to PacificPine Tennis Limited, PacificPine Football
    Limited, PacificPine Golf Limited and Five-Star Sports Hong&#160;Kong Limited. We have also sold a product that addresses brain function
    in our nutraceutical vertical, taking a proprietary powder blend owned by Healthy Extracts Inc. (OTCQB:HYEX) and creating an easy
    to consume gel product for Healthy Extracts Inc. and their customers. We had experienced delays on delivering outstanding orders
    due to certain clients postponing their orders due to cash flow difficulties. We have shipped such orders in the fiscal
    year ending June&#160;30, 2025 as our clients have resolved their cash flow issues, recognizing revenue of AUD$165,645 (USD$108,497).
    We have also put in place greater rigorous qualification procedures to ensure future customers have the financial ability to fund
    orders through manufacturing in a timely manner.</td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"><i>&#160;</i></p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#9679;</i></span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Second,
    </i>pet health/supplements&#160;<i>&#8212;&#160;</i>We have created products that comprise health ingredients related to joint health,
    coat quality, immune boosting, weight loss, diabetes and digestion for felines and canines. We have completed the research of the
    product formulations and they are awaiting future production at scale in their current form. Alternatively, their formulations can
    be adjusted by a future third-party license partner if so desired. As of the date of this Annual Report, our pet health and supplemental
    products had been created from our laboratories, flavored and shown to be shelf stable by our laboratory tests and are ready to be
    produced at manufacturers before being sold to the public. We have tested samples of the canine and feline products respectively
    on canines and felines to verify acceptance and palatability. Further, we expect to begin formal studies for canine products in the
    fiscal year ending June 30, 2026. We took the decision to delay the pet health study to prioritize additional patent and formulation
    protections and to strengthen our IP portfolio which is intended to facilitate our expansion into the pharmaceutical sector.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Third,
    </i>healthcare/pharma&#160;&#8212;&#160;These include pharmaceutical products for both human and pets, including those for people
    with swallowing issues. In our lab, we have created several pharmaceutical products for treatment of pain which have undergone dissolution
    studies. We expect one of these products we expect will soon be entered into the human 505(b)(2)&#160;pathway with the FDA, and potentially
    equivalent regulatory bodies in other regions. We also expect to work with license partners to create additional pharmaceutical products
    for human or animals which would require regulatory approval once developed. These future products potentially include gel dosage
    forms comprising a new API of a future licensing partner, which would require an NDA, or, for approved APIs, the 505(b)(2)&#160;pathway
    can be pursued. In the animal pharmaceutical space, we have received approval for our suitability petition for a new animal drug
    under development in December&#160;2024. The new animal drug leverages our ingestible gel platform designed for nutrient and drug
    delivery. A suitability petition is a request by a drug sponsor to submit an abbreviated new animal drug application (&#8220;ANADA&#8221;)
    for a proposed innovative new animal drug that differs from a previously FDA approved generic animal drug. We have proposed changing
    the reference drug from a pill form into an oral gel form. These changes could be considered through the suitability petition, as
    defined under section 512(n)(3)&#160;of the Federal Food, Drug, and Cosmetic Act (the &#8220;FD&amp;C Act&#8221;). The FDA concluded
    that the proposed changes did not require us to conduct further investigations to show the safety and effectiveness of the innovative
    new animal drug for its intended uses. Therefore, the FDA approved the petition under section 512(n)(3)(C)&#160;of the FD&amp;C Act
    which foregoes the safety and effectiveness studies and helps reduce the timeframe to reach potential approval of the new animal
    drug.&#160;This approval of the suitability petition, however, does not guarantee approval of the ANADA for our proposed generic
    new animal drug.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>


</div><!-- Field: Page; Sequence: 37; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->33<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Strategy Steps</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Gelteq&#8217;s strategy is based on delivering
innovative gel dosage forms that change the way good health is delivered to both humans and animals through our patent pending multiple-health-ingredient
gel dosage forms. To achieve this objective, we intend to pursue the following:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Maximize
    the commercial potential of our animal health and nutraceutical products through licensing and partnerships. We will continue to
    focus on white label and private label manufacturing using our patent pending multiple-health ingredient gel dosage forms, and then
    leveraging the brand awareness of the licensee and their existing customer base to ensure greater volumes of products are sold and
    then reordered from Gelteq. We began building relationships with animal health companies initially, closely followed by pharmaceutical
    companies, nutrition providers and sports organizations through which our products will be sold.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Obtain
    FDA approval for our own gel-based drug dosage forms, through the 505(b)(2) pathway. To target the pain management market, we are
    currently taking an off-patent API for treatment of pain down the 505(b)(2) pathway and have completed dissolution studies. This
    has the potential, if approved by the FDA, to be available as our own gel-based OTC product with potential options to license-out
    or sell ourselves to consumers, or through a range of distributors. For this API candidate, we have completed dissolution comparisons
    to existing market products so that our future clinical data can be compared in bioequivalence studies to an existing, FDA approved
    product containing the same API. We have yet to perform further pre-clinical and clinical studies on bioequivalence and safety in
    humans which are required for FDA approval of different dosage forms. These clinical studies are expected to be run concurrently
    to further stability testing, with our initial lab stability data not indicating any lack of stability. Our API pipeline includes
    a further prescription medication API candidate that, once its dissolution study is completed, and its results are analyzed and collated,
    we expect to proceed with as described above for the OTC API.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expand
    our product suite to be made available to potential licensees. We will continuously conduct research and development and evaluate
    opportunities to leverage our gel delivery technology and patent pending multiple-health ingredient gel dosage forms, to develop
    additional products within pharmaceutical, nutraceutical, OTC and prescription markets.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Complete
    clinical testing of our gel delivery technology with a variety of APIs. We are currently working on a multitude of pharmaceutical
    APIs that are available in different chemical structures, prioritizing dysphagia-based APIs, where we believe there is the greatest
    unmet need for an oral drug delivery system that has the potential to overcome the challenges of swallowability, taste, dosage and
    efficacy.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Outlook for the 2026 financial year</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following is a high level overview of outlook
for the 2026 financial year:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We are
    pursuing 505(b)(2)&#160;pathway which once completed will provide us with our own gel-based prescription drug that we can license
    to potential licensees.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We are
    undertaking numerous clinical trials to demonstrate our gel-based platform&#8217;s performance across various drug classes to assist
    with sales opportunities.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We are
    in discussions with potential companies for development and distributions of nutraceutical white-labelled products.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 38; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->34<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There can be no assurance that our intended plans
for the 2026 financial year will be consummated. Our actual performance for the 2026 financial year may differ, and could differ significantly,
from the plans described above. See <i>&#8220;Disclosure Regarding Forward-Looking Statements&#8221;</i> herein.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Our Products</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">All of Gelteq&#8217;s products currently are
white label gel-based delivery solutions which third parties can use to create their own health products.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Gelteq patent pending multiple-health ingredient
gels dosage forms are organized into three groups:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pet gels;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pharmaceutical/OTC
    gels; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nutraceuticals/sports
    nutrition gels.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These multiple-health ingredient gel dosage forms
are available for licensees to use &#8220;off the shelf.&#8221; However, if the licensee needs a special formulation, Gelteq will work
with them to create a suitable gel product that meets their needs.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Gel Delivery System Details:</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>How It Works</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Gelteq Delivery System provides pharma and
nutraceutical enhancements throughout every stage of ingestion in both animal and humans; addressing the complete experience&#160;&#8212;&#160;from
the point of ingestion to final absorption:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mouth&#160;&#8212;&#160;Gelteq
    gels have the ability to moderate and mask poor-tasting, unsavory ingredients.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Throat&#160;&#8212;&#160;Our
    &#8220;set&#8221; gel flows quickly, with a low internal resistance; inducing the swallowing reflex making it much more difficult
    to choke, especially compared to pills or capsules.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Digestion&#160;&#8212;&#160;Gelteq
    gels easily breaks down within the digestive system; the gel protects nutrients or medicines from degradation and shields against
    stomach acids; ensures precise dosage is delivered.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gastrointestinal
    System&#160;&#8212;&#160;Gelteq gels can be modified to be fast or slow releasing, meaning quickly or slowly absorbed by adjusting
    the texture and a base set of ingredients of the gel system which can slow down the nutrient release; the gels target ideal absorption
    areas along digestive tract.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Key Features of the Gel Delivery System</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Food Grade Ingredients</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our patent pending multiple-health ingredient
dosage forms, our gel delivery technology and the ingredients delivered in our OTC, nutraceutical, sport and pet products are generally
regarded as safe (<b>&#8220;GRAS&#8221;</b>), meaning ingredients used in these formulations have previously undergone safety evaluations
by either a regulatory body (such as the FDA) or experts and have shown to not be harmful when used as intended. Our team, together with
the assistance of our regulatory team, have reviewed each of our gel components, and given there are existing usages of the different
compounds across different products, the Company is able to term the gel components as being GRAS.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We also do not make any health claims with respect
to these products and therefore, we have concluded in consultation with our regulatory consultants that they can be marketed and sold
with minimal regulatory oversight, which reduces lead times and costs, and makes it more suitable to a larger number of potential customers.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Transforming virtually any ingredient into
a gel</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our gelification process makes it easy to transform
any macronutrients, micronutrients, pharmaceutical or medicinal ingredients into a stand-alone gel product. We can gelify, or replace
with a gel, a wide range of existing consumables, including powders, tablets, pills, supplements, vitamins, or oils, transforming them
into, or replacing them with, a new gel product. The gelification process involves a complex series of steps that allows us to form a
gel matrix whereby ingredient(s)&#160;are homogeneously dispersed in the gel matrix and held in place, providing an easy to consume solution
for consumers (human or animal).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>


</div><!-- Field: Page; Sequence: 39; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->35<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Taste Masking</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Taste masking is defined as a perceived reduction
of an undesirable taste that would otherwise exist. The ideal solution to reduce or inhibit bitterness is the discovery of a universal
inhibitor of all bitter tasting substances that does not affect the other taste modalities such as sweetness or saltiness. We regard
most APIs as having an unpleasant or bitter taste, and Gelteq&#8217;s solutions were created to help moderate or mask unpleasant or bitter
flavors without altering or damaging the taste receptors, and to ensure complete digestibility of the gel formulation, and thus have
the potential to increase dosage compliance, palatability and commercial success.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our scientists utilize a combination of taste
assessment (meaning evaluation of a taste), taste moderation (meaning moderation of the extent to which an undesirable taste is perceived)
and taste masking (meaning masking of an undesirable taste) to create palatable, customer-accepted forms of products for animal and human
consumption.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Gelteq&#8217;s technology does not block taste
receptors from working beyond consumption, which is hugely beneficial compared to alternatives developed by competitors which work on
blunting receptors to mask taste. Our gel delivery system allows for the masking of taste by a method of encasing the nutrients and minimizing
their release on certain taste receptor areas, which allows consumers to continue to taste their next mouthful unaffected by the masking
product. In contrast, many taste masking products block out a taste reception for several&#160;hours which can change the user&#8217;s
taste during the following meals and can have a negative impact on future consumption of the masking products.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Variety of textures&#160;&#8212;&#160;differing
viscosities</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our gelification process is able to be customized
across different textures. This allows us to work with clients across many different sectors including, but not limited to animals, children,
seniors, or athletes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The usefulness of our ability to control viscosities
can be seen in helping conditions like dysphagia (the medical term given to difficulty swallowing) which will be discussed in more detail
below.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Set dosage</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">While tablets or capsules do provide set dosages,
many liquids require user preparation. This can lead to a high probability of user error, either under- or overdosing. Having a clear
and defined dose in our gel dosage allows for accuracy and efficiency for the end users. This can also enhance compliance with the required
dosage by users given the ease of use which does not require syringes or measuring cups to get the right dosage.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Pet Market Insights</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Supplements for Pets</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">According to the American Pet Products Association&#8217;s
(&#8220;APPA&#8221;) Dog &amp; Cat Report 2025, proactive pet care remains a top priority for dog and cat owners, driving year on year
demand for vitamins and supplements that support their pets&#8217; health. According to the report, approximately 68 million households
in the United States own a dog, with 49 million owning a cat. Furthermore, 53% of dog owners and 34% of cat owners provided their pets
supplements<sup>1</sup>. Supplemental food products added to a dog&#8217;s regular meal have also seen significant growth over the last
six years as 16% of dog owners and 19% of cat owners purchased mixers/toppers in 2024, increasing by 129% and 138% from 2018, respectively.<sup>1</sup></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For instance, vitamins and supplements may be
given to around one-third of companion pets and cats in the U.S.&#160;According to a 2006 study published in the Journal of the American
Veterinary Medical Association, the most prevalent are multivitamins, supplements to assist arthritic joints, and fatty acids to minimize
shedding and increase a coat&#8217;s gloss. Probiotics can be given to pets to help with gastrointestinal issues and antioxidants can
be given to fight the consequences of aging, such as cognitive deterioration.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">COVID-19 has clearly raised awareness of the necessity
of supporting immune health in a proactive manner. According to a survey reported on by the Kerry Group plc<sup>2</sup> more than a quarter
of dog and cat owners in the U.S.&#160;are concerned about their pets&#8217; health as a result of COVID-19. Furthermore, approximately
69% of these concerned pet owners have explored using immune-strengthening supplements in their pet&#8217;s diet.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Pet Humanization</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Globally, pet humanization has received a lot
of attention in mainstream media over the recent past. The shift from pet ownership to pet parenting has been a very crucial and defining
trend in the pet food market, more so in the developed countries. Over one-third of the households in the developed countries own a pet.<sup>3</sup>
More than half of pet owners see their pets as equally important members of the family as human relatives.<sup>4</sup> According to the
American Pet Products Association&#8217;s&#160;2025 National Pet Owners Survey Report, it revealed that more than 94&#160;million households
in the United&#160;States had one or more pets, the majority of them being companion pets.<sup>2</sup> Thus, increasing pet humanization
is anticipated to drive the pet food industry.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><!-- Field: Rule-Page --><div style="width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>See
American Pet Products Association (2025) Dog and Cat Report 2025: Strategic Insights from the National Pet Owners Survey.</i></span></td>
</tr></table><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>See
Kerry (2022). Pet Wellness and Nutrition</i></span></td>
</tr></table><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See
<i>American Pet Products Association&#8217;s&#160;2019&#160;&#8211;&#160;2020 National Pet Owners Survey.</i></span></td>
</tr></table><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>See
Pew Research Centre (2023) American Trends Panel Survey</i></span></td>
</tr></table><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 40; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->36<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As a part of this pet humanization trend, pets
are considered a part of the family. The growing bond between pet owners and their pets correlates with consumers&#8217; willingness to
spend more on pet food. Consumers are now becoming aware of their pet&#8217;s health and are buying pet food rich in nutritional value
for the betterment of their companion pets. Nowadays, pet owners are not just looking for basic food products but also for pet consumables
that are locally produced and natural or have specific health benefits.<sup>5</sup></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Additionally, the pet humanization trend has led
to increased health consciousness and has generated demands for pet food free from sugar, grain, dye, and other chemical additives. Hence,
with the emerging pet humanization and premiumization trends, the pet food demand is expected to grow further in the coming&#160;years.<sup>6</sup></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Companion Pet Health</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Within the pet nutrition industry, pet supplements
are often overshadowed by the excitement and innovation taking place in the pet food and treat categories.<sup>7</sup> However, 2020
revealed a seismic shift and a burgeoning opportunity for pet supplement manufacturers.<sup>8</sup></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Unsurprisingly, new product development (&#8220;<b>NPD</b>&#8221;)
within the North American pet nutrition market dropped by 28% in 2020 versus the prior three-year average, according to Innova,<sup>9
</sup>likely due to challenges from COVID-19. However, one rising development was pet supplements, which showed a staggering increase
of approximately 116% growth from 2019 to 2020, with more than 150 NPD activities within the North American marketplace.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The billion dollar pet supplement business in
North America has historically been driven by joint health as well as skin and coat health, with a steady transition from brick-and-mortar
purchases to online sales. However, COVID-19 disrupted trends in the pet product category, leading to a steep rise in immune system and
digestive health products for pets and a dramatic shift to online purchasing.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Immune support is in-demand</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">COVID-19 undoubtedly has accelerated awareness
of the importance of proactively supporting immune health. A survey of U.S.&#160;dog and cat owners conducted by Kerry found that more
than a quarter report feeling more concerned about their pet&#8217;s health as a result of COVID-19, and approximately 69% of these concerned
consumers have considered adding immune strength-supporting products to their pet&#8217;s diet. For consumers who have already taken
steps to improve pet immunity through nutrition, approximately 38% turned to supplements. Pet supplement manufacturers were aware of
this consumer trend as there were approximately 236% more immune health claims amongst pet supplement NPD in 2020 versus 2019.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Notable immune health pet supplement trends in
2020 include novel ingredients like cannabidiol (commonly referred to as CBD oil), hemp oil, krill oil and silver.<sup>10</sup> Appealing
product forms such as nutrition bars and meal toppers and natural flavors such as peanut butter and banana can help solve palatability
and pet acceptance challenges with administering supplements. As the pet supplement category continues to grow and new ingredients are
introduced to the market, brands may see consumers seeking more specific ingredient claims or pet supplements with the branded immune
health ingredients they already know and trust in their own food and beverages.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Rule-Page --><div style="width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0px"/>
    <td style="width: 0.25in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See <i>Pet Food Market&#160;&#8212;&#160;Growth, Trends, COVID-19 Impact, and Forecasts (2021&#160;&#8211;&#160;2026).</i></span></td></tr>
  </table><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0px"/>
    <td style="width: 0.25in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See <i>Pet Food Market&#160;&#8212;&#160;Growth, Trends, COVID-19 Impact, and Forecasts (2021&#160;&#8211;&#160;2026)</i></span></td></tr>
  </table><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0px"/>
    <td style="width: 0.25in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>See Kerry (2022). Pet Wellness and Nutrition</i></span></td></tr>
  </table><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0px"/>
    <td style="width: 0.25in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Ibid.</i></span></td></tr>
  </table><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0px"/>
    <td style="width: 0.25in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Ibid.</i></span></td></tr>
  </table><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0px"/>
    <td style="width: 0.25in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Ibid.</i></span></td></tr>
  </table><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 41; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->37<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Digestive health takes hold</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Digestive health pet supplement claims rose by
approximately 173% in 2020 compared to 2019.<sup>10</sup> Probiotics are the go-to pet health ingredient to support pet digestive health
as they are generally understood and accepted by consumers in their own food and beverage.<sup>11</sup> When asked about the functional
pet ingredient attributes that matter most to U.S.&#160;pet owners regarding keeping pets healthy in the wake of COVID-19, probiotics
ranked second, just behind immunity ingredients, further signaling their perceived link to pet health. Bacillus in particular have seen
the most significant growth within this product category, with Innova reporting an approximate 41% compound annual growth rate (&#8220;<b>CAGR</b>&#8221;)
from 2016 to 2019.<sup>12</sup></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As the humanization of pets continues to drive
growth of the pet food, treat and supplement market, consumers are opting for the ingredients they know and trust in their own diets.
Mintel recently reported that approximately 59% consumers are skeptical of health claims made on pet nutrition products.<sup>13</sup>
This can create an opportunity for pet supplement manufacturers to leverage branded digestive health ingredients, which provide consumers
with a clear point of reference when browsing shelves and helps to deliver on transparency and build trust.<sup>14</sup></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Human Market Insights</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Gels directly combat the problems associated
with Dysphagia</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dysphagia, the medical term given to difficulty
swallowing, can occur anatomically as oral dysphagia (in the mouth), pharyngeal dysphagia (in the pharynx itself), or cricopharyngeal
dysphagia (at the far end of the pharynx entering the esophagus).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Oral dysphagia can be caused by paralysis of
the jaw, tongue paralysis, dental disease, swelling or wasting away of the chewing muscles, or by an inability to open the mouth. Animals
with oral dysphagia often eat in an altered way, such as tilting the head to one side or throwing the head backward while eating. Dysphagia
can occur in humans for many reasons, most notably an underlying medical condition, post serious health event (for example, stroke) or
can occur through the aging process through lost muscle tone. This is normally treated by adjusting the food and fluid textures depending
on the level of swallowing difficulty and choking risk. Gelteq is currently focused on providing solutions to those suffering from dysphagia,
with dogs being our first foray within animal health, followed later by humans.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As we continue to expand our gel solutions with
dysphagia capabilities, Gelteq engaged with Monash University&#8217;s Medicines Manufacturing Innovation Centre (&#8220;<b>MMIC</b>&#8221;)
to validate our technology for use in humans with dysphagia. The validation centered around analyzing our gel solution&#8217;s structure
and functionality against the dysphagia standards, determining its suitability for use by humans with dysphagia. A white paper report
was prepared at our request by MMIC in November&#160;2021, which outlines MMIC&#8217;s assessment and expert opinion and concludes that
&#8220;products manufactured with the Gelteq Delivery System can be designed to be homogeneous and have fluidity and texture directly
useful in the management of dysphagia and swallowing difficulty as well as for the management of strong or unpleasant taste. The carrying
capacity of the gel makes it suitable for the formulation of high payload products such as foods and nutrients for easy swallowing and
portion management. The capacity of the gel is also useful for the management of appropriate pharmaceutical products either alone or
as part of a combination treatment, polypharmacy, or co-administration of supplements, absorption aids, or other orally administered
components.&#8221;<sup>15</sup></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Nutraceuticals and Personalized Nutrition</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Nutraceuticals are any substance that is a food
or part of a food which provides medicinal or health benefits, including the prevention and treatment of disease. Nutraceuticals may
be used to improve health, delay the aging process, prevent chronic diseases, increase life expectancy, or support the structure or function
of the body.<sup>16</sup> In recent&#160;years, nutraceuticals have received considerable interest due to potential nutritional, safety
and therapeutic effects.<sup>17</sup> Consumers are looking to fulfill nutrient and energy needs due to hectic work schedules. According
to two of Grand View Research reports, all of this is driving an increase in spending on nutraceuticals. Nutraceuticals are expected
to grow from approximately USD$140&#160;billion in 2020 to USD$270&#160;billion by 2028.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><!-- Field: Rule-Page --><div style="width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">


<tr style="vertical-align: top">
    <td style="width: 0.25in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Ibid.</i></span></td></tr>

<tr style="vertical-align: top">
    <td style="font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Ibid.</i></span></td></tr>

<tr style="vertical-align: top">
    <td style="font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Ibid.</i></span></td></tr>

<tr style="vertical-align: top">
    <td style="font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Ibid.</i></span></td></tr>

<tr style="vertical-align: top">
    <td style="font-size: 10pt">14</td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Ibid.</i></span></td></tr>
<tr style="vertical-align: top">
    <td style="font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>See
    Medicines Manufacturing Innovation Centre (2021), Delivery systems assisting the management of dysphagia, phagophobia, and swallowing
    aversion.</i></span></td></tr>
  </table><div>

</div><p style="margin-top: 0; margin-bottom: 0"></p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">16</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>See
    &#8220;New concepts in nutraceuticals as alternative for pharmaceuticals&#8221; by Nasri H, Baradaran A, Shirzad H, Rafieian-Kopaei
    M in Int J Prev Med. 2014 December&#160;5.</i></span></td></tr>
  <tr style="vertical-align: top">
    <td style="font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">17</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>See
    Grand View Research, Sep. 2021 Industry Analysis Pet Supplements Market; Grand View Research, Jan 2021 Industry analysis Veterinary
    Medicine Market</i></span></td></tr>
  </table><div>
</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 42; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->38<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We plan to expand globally with our nutraceuticals&#160;&amp;
sports business partners who use Gelteq&#8217;s patent pending gel-based methods for delivery of multiple-health ingredients to develop
gel pack dosage forms formulated with their ingredients.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Sports</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Compared with the general population, athletes
are more likely to take ergogenic aids, which are dietary supplements marketed as enhancing endurance and/or strength, boosting exercise
efficiency, increasing exercise tolerance, and attaining exercise goals more swiftly.<sup>18</sup> Athletes, in particular elite athletes,
use these supplements to prepare for exercise, help with recovery, and decrease chances of injury.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Athletes who want to ingest these supplements
quickly and effortlessly, without bulking up on excess water, would benefit from a gel based delivery system.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Popular sports supplements which we are able
to incorporate into our gel based delivery system include:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Branched-chain amino acids</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The three branched-chain amino acids are leucine,
isoleucine, and valine. Unlike other essential amino acids, these can be metabolized by mitochondria in skeletal muscle to yield energy
for exercise. A small number of short-term clinical trials indicated that branched-chain amino acids might result in gains in muscle
mass and strength during training.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Caffeine</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This stimulant blocks activity of the sedative-like
neuromodulator adenosine and decreases pain and perceived exertion. Clinical trials consistently support that when taken before physical
activity, caffeine can improve performance, particularly in endurance activities, such as running, as well as in intermittent, long-duration
activities like soccer.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left">18</td><td style="text-align: justify"><i>See &#8220;10&#160;&#8212;&#160;supplements&#160;&#8212;&#160;for&#160;&#8212;&#160;improved&#160;&#8212;&#160;athletic%
performance&#8221; by Naveed Saleh. 2020 October&#160;6</i></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 43; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->39<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Creatine</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This supplement supplies muscles with energy
for short, anaerobic bursts (for example, sprinting). A number of clinical trials support its benefit for high-intensity, intermittent
activity, although these effects may vary by individual. Creatine has been shown in clinical trials to increase strength, work, and power
for maximal-effort muscle contractions. Over time, it may aid athletes in adapting to training regimens. However, creatine&#8217;s benefits
are negligible for endurance sports.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Glutamine</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This amino acid contributes nitrogen to various
biochemical reactions and is a key player in metabolism and energy production. Limited research has indicated that it may enhance recovery
and/or muscle strength and decrease soreness post-exercise.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Iron</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Iron boosts uptake of oxygen, lowers lactate
levels during exercise, and decreases heart rate. Although clinical trials have shown mixed results, some evidence indicates that this
essential mineral improves work capacity when correcting for anemia. However, it remains to be elucidated whether iron is ergogenic in
people with milder anemia.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Protein</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Protein provides essential amino acids to build,
maintain, and repair muscle tissue. Based on a wide range of clinical data, protein enhances muscle training response during exercise
and recovery. Many athletes take protein post<i>-</i>exercise, which is when it optimally reduces muscle protein breakdown, builds muscle,
and enhances muscle oxygen use.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We can market our gel based products to companies
who are looking to innovate in the sports nutrition space, offering them a distinctive advantage they can use against their competitors.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Oral drug delivery </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The oral drug delivery market remains a huge
part of the pharmaceutical industry. According to Research and Markets, the human oral drug delivery market is as of 2025 estimated at
approximately USD$134&#160;billion and, with a CAGR of approximately 4.8%, it is expected to grow to approximately USD$170&#160;billion
by 2030.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">However, given its huge size, there has been
relatively little innovation in how oral drugs are delivered, compared with the pace of innovation in other areas of health care. Liquid
medicines date back to at least 4,000 B.C. and the use of pills to deliver medication can be traced to ancient Egypt to around 1,500
B.C. and the gelatin capsule was invented in around 1847.<sup>19</sup> However, since then, innovation has been relatively modest.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As discussed in the next section, we believe
that in our future collaborations with pharmaceutical companies, there may be potential patent life cycle management opportunities for
difficult-to-deliver drugs and their new and improved dosage forms that can utilize our gel based delivery system.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left">19</td><td style="text-align: justify"><i>See &#8220;&#8220;The Colorful History of Pills Can Fill
Many a Tablet&#8221;. Los Angeles Times. Archived from the original on September 19, 2015</i></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>


</div><!-- Field: Page; Sequence: 44; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->40<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Applications&#160;&amp; Use Cases</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Gelteq&#8217;s gel solution has numerous prospective
applications across animal health, nutraceutical, pharmaceutical, over-the-counter healthcare and sport markets.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Animal
    Health</i>&#160;&#8212;&#160;Our gel formulations offer a potential solution for pets who have significant difficulties in swallowing
    pills, or simply as an alternative delivery vehicle to pills which can be a challenge to administer to any pet.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Nutraceuticals&#160;</i>&#8212;&#160;We
    have created various formulations that have the potential to enable the delivery of a large variety of macro or micronutrients for
    humans or animals, together with a large variety of nutraceutical ingredients.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Pharmaceutical&#160;</i>&#8212;&#160;Our
    gel delivery system has the potential to enable the delivery of pharmaceutical and medicinal ingredients, solving unmet pharmaceutical
    consumption issues around swallowing, taste, dosage and efficacy.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Healthcare</i>&#160;&#8212;&#160;The
    gel delivery system provides potential for effective, targeted, and flexible solutions within specialty healthcare areas, with core
    gel components such as viscosity, dose and release timing able to be tailored to service specific OTC drug requirements.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Sport
    Markets</i>&#160;&#8212;&#160;Our gel delivery system provides potential to deliver key nutrients and minerals for improved sports
    performance, through our efficient and easy to consume gel delivery vehicle, which does not require additional water intake to gain
    the full benefit.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Potential Patent Life Cycle management
opportunities for difficult-to-deliver Drugs &#8212; </i>We are seeking to file new patent applications based on improved combinations
with custom-tailored versions of our drug delivery system to protect new dosage forms that we expect may arise. In addition to the pharmaceutical
use case above, modified new versions of our gel-based delivery system that we seek to develop may allow drug companies to extend the
patent life of their drugs by applying for a new patent insofar as new dosage forms were independently patentable. Such resulting downstream
patent applications to advantageous combinations could extend a drug product&#8217;s patent life cycle with a new dosage form for the
drug. This possibility can be extremely valuable for drug companies when they are near the loss of patent protection. It is estimated
drugs with a total value of approximately USD$330&#160;billion will have patents expire between 2026 and 2030<i>&#160;</i>which we believe
presents potential development opportunities for new improved delivery systems for which we believe patent protection may be available.<sup>20</sup></p></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Material Contracts</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There are a number of material contracts that
are critical to the business, and initially these can be broken down by manufacturing, regulatory and sales.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Manufacturing Contracts</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August&#160;7, 2021, we and Labixiaoxin (Fujian)
Foods Industrial Co., Ltd. (&#8220;<b>LaBi</b>&#8221;), a large-scale Chinese gel manufacturer, entered into an Entrusted Processing
Contract (the &#8220;LaBi Manufacturing Agreement&#8221;). LaBi provides Gelteq with a manufacturing solution for customers that require
an ASEAN manufacturer and a lower cost base. LaBi maintains one of the largest snack food market shares in the People&#8217;s Republic
of China, with particular strength coming from their jelly-based foods. LaBi is publicly listed on the Hong&#160;Kong Stock Exchange
with nearly 1,500 employees, and manufacture more than 300 varieties of snack products which are exported to over 30 countries globally.
The LaBi Manufacturing Agreement provides that upon us placing an order with LaBi, LaBi shall receive from us the sum of 70% of the total
order amount after LaBi accepts such order and we agree to a proposed delivery date by LaBi. The remaining 30% shall be payable to LaBi
before delivery of the order. The term of the agreement began on August&#160;1, 2021 and ended on July&#160;31, 2023, the agreement continues
on a month-to-month basis and continues until terminated by either party. The LaBi Manufacturing Agreement is terminable if either we or LaBi (i) violate the confidentiality clause
of the agreement, (ii) engage in a serious breach of contract, (iii) enter into a bankruptcy or merger procedure or (iv) lose the ability
to perform the contract due to deterioration of financial or business conditions. In connection with the LaBi Manufacturing Agreement,
we and LaBi entered into a license agreement, dated August&#160;24, 2021, whereby we agreed to license certain intellectual property
rights to LaBi, solely for the purpose of executing our manufacturing orders.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><!-- Field: Rule-Page --><div style="width: 25%"><div style="font-size: 1pt; border-top: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left">20</td><td style="text-align: justify"><i>See Evaluate Pharma (2024) World Preview 2024:Pharma&#8217;s
Growth Boost</i></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 45; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->41<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January&#160;31, 2022, we and Wasatch Product
Development LLC (&#8220;<b>Wasatch</b>&#8221;), a large-scale U.S based gel manufacturer, entered into a Contract Manufacturing Agreement
(the &#8220;<b>Wasatch Manufacturing Agreement</b>&#8221;). Wasatch is responsible for manufacturing and conducting all steps of production
and quality control for our nutraceutical and OTC products in North America. Wasatch is a full service, turn-key contract manufacturer
specializing in high-end personal care, cosmetic, dental care, OTC, dietary supplement, and food products in bottles, tubes and flexible
packaging. Wasatch is wholly owned by a global dietary supplements company which is listed on the NYSE.&#160;Wasatch employs over 500
employees and has over 250,000 square feet of manufacturing and warehouse space. Wasatch also runs state-of-the-art clean rooms, batching
equipment, packaging lines, and post-fill treatments to provide unprecedented process control and product quality. Wasatch is an FDA
registered OTC Manufacturer, cGMP, Medical Device Facility, Cosmetic Manufacturer, Food Facility and ISO 22716 certified. Wasatch is
responsible for manufacturing and conducting all steps for production and quality controls of any of our nutraceutical and OTC products
in North America. The Wasatch Manufacturing Agreement provides that, upon us placing a purchase order with Wasatch, we shall pay a per
unit fee as set forth in the agreement. For each purchase order, Wasatch shall also present Gelteq an invoice for one-half of the total
purchase order amount as a non-refundable deposit. The term of the Wasatch Manufacturing agreement began on January&#160;31, 2021 for
a period of two years. Unless we or Wasatch provides the other party 180 day written notice to terminate the agreement, at the end of
the term, the Wasatch Manufacturing Agreement will automatically renew for a period of one year. Neither party has provided the required
notice to terminate and the Wasatch Manufacturing Agreement has automatically been extended for further twelve month periods since the
original agreement was signed. The Wasatch Manufacturing Agreement is terminable if either we or Wasatch (i) provides the other party
3&#160;months written notice to terminate or (ii) commits serious or persistent breaches of any provisions of the agreement.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Product Development Contract</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 31, 2025, the Company entered into a
Product Development and Profit Share Agreement (the &#8220;<b>Profit Share Agreement</b>&#8221;), with Melbourne Health (&#8220;<b>Melbourne
Health</b>&#8221;), operator of The Royal Melbourne Hospital, to develop new products incorporating high-amylose maize starch butyrylated,
or HAMSB, a unique compound with the potential to reduce bowel polyp growth which could lower the risk of bowel cancer. The Profit Share
Agreement provides for Gelteq to develop and market a ready-to-consume product that incorporates an HASMB that had been studied and undergone
trials by Melbourne Health. Melbourne Health shall be entitled to a percentage of the profit earned by Gelteq in connection with the
sale of an HAMSB product as calculated by the end of each quarter. The Profit Share Agreement has an indefinite term and is terminable
with immediate effect if either we or Melbourne Health (i) provides the other party written notice to terminate or (ii) commits serious
or persistent breaches of any provisions of the agreement.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Sales Contracts</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September&#160;6, 2021, we and Sosna &amp;
Co, Inc. (&#8220;<b>Sosna</b>&#8221;), an outsourced sales distribution company with offices in New York, Toronto, Montreal and Calgary,
entered a Consulting Agreement (the &#8220;<b>Sosna Consulting Agreement</b>&#8221;).<b>&#160;</b>Sosna has been engaged to represent
us across North America for pharmaceutical projects. Sosna will utilize their existing networks to sign up a series of pharma projects
for us and also launch nutraceutical partnerships for us. Sosna is a team of life sciences experts with more than 42&#160;years of experience
creating strategic partnerships. Sosna&#8217;s industry connections provide insight on trends and allow them to strategically leverage
information on behalf of our clients. Sosna&#8217;s specialist sales consultants in the pharmaceutical and nutraceutical industries work
in life sciences sales and distribution across North America. Sosna has been responsible for generating numerous pharma deals over the
past 3&#160;years. The Sosna Consulting Agreement provides that we shall pay Sosna a monthly fee of (i) USD$8,500 per month (unless waived)
and (ii) 5% of the aggregate deal value from any secured new business transactions, subject to a maximum success fee of USD$1,000,000.
The Sosna Consulting Contract continues on a month-to-month basis from September&#160;6, 2022 unless terminated by 30 days written notice
by either us or Sosna.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December&#160;2, 2024, we entered into an
agreement with WPIC Marketing and Technologies Limited (&#8220;<b>WPIC</b>&#8221;) to assist with sales and distribution of our SportsGel
products throughout the Asian Pacific region, commencing with China initially in March&#160;2025. As of the date of this Annual Report,
we have four online stores across various platforms open in China as WPIC&#8217;s first region of focus.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>


</div><!-- Field: Page; Sequence: 46; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->42<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Customer Contracts</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have entered into separate licensing agreements with seven licensees
who are the first to perform a sales trial and sell the products to their respective customers and chosen markets. Each licensing agreement
comes with a corresponding order, and to date, we have over one million units ordered as part of these deals. We believe this pipeline
will generate a further revenue which would improve our financial position. We have already delivered part of this pipeline, receiving
some of this revenue during the year ended June 30, 2025, with no revenue in the year ended June&#160;30, 2024. The orders (license agreements)
are for a range of gel products across the sport and nutraceutical verticals, and are a combination of our existing white label products,
along with newly created private label products. Agreements and orders have also been placed from multiple countries; most notably Australia,
the People&#8217;s Republic of China, and the United&#160;States. No regulatory approvals are believed to be required on any of these
orders as all have been classified as food-based products with no medical claims being made.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Licenses and Qualifications</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of the date of this Annual Report, we believe
we have the necessary licenses, permits and approvals in Australia required for our operations.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Competition</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A number of companies in the pharmaceutical market
which have novel and innovative drug delivery systems in the pipeline such as transdermal patches, oral films, injection, and chewing
gum. Among these companies are Oramed Pharmaceuticals, Inc. (NASDAQ: ORMP), IntelGenx Technologies Corp. (OTCMKTS: IGXT), BioDelivery
Sciences International Inc. (NASDAQ: BDSI), Lexaria Bioscience Corp. (NASDAQ: LEXX), Taro Pharmaceuticals Industries Ltd. (NYSE: TARO),
Catalent Inc. (NYSE: CTLT), Insulet Corporation (NASDAQ:PODD), Nutriband Inc. (NASDAQ: NTRB), Virpax Pharmaceuticals Inc. (NASDAQ: VRPX)
and Hempfusion Wellness Inc. (TSE: CBD.U). Despite the number of competitors, our gel delivery system is unique within the pharmaceutical
space, we are not aware of any companies currently offering drug delivery in a similar gel base as at the date of this Annual Report.
For our products to receive FDA approval, we will have to demonstrate its efficacy, safety and ease of use provides an attractive alternative
to existing delivery mediums, some of which are widely recognized and accepted by physicians and patients. Many of the competitors within
the pharmaceutical market have substantially greater financial, technical and human resources than we do. We rely on our intellectual
property and the strong partnerships we have with manufacturers and suppliers, to develop and provide superior products that use our
gel delivery technology and patent pending multiple-health ingredient gel dosage forms.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The oral drug industry is subject to heavy competition
and a rising demand for innovative oral solutions beyond traditional methods such as pills, syrups, capsules, drops, powders and gummies.
Our ability to compete is based on a variety of factors, including product efficacy, bioequivalence, safety, patient compliance and ease
of use.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Environmental Matters</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Due to the nature of our business, our operational
activities do not significantly generate industrial pollutants, and we did not incur material costs of compliance with applicable environmental
protection rules and regulations during the fiscal years ended June 30, 2025 and 2024. Nevertheless, we recognize the importance of environmental
protection and we strive to meet the expectation of the community for healthy standards of living and working environment.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the fiscal years ended June 30, 2025 and
2024 and up to the date of this Annual Report, we have not recorded any material non-compliance in respect of any applicable laws and
regulations on environmental protection in Australia.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 47; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->43<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Regulations </b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following description is a summary of material
laws and regulations applicable to our operations. Our business is subject to extensive government regulation. Regulation by governmental
authorities in the United&#160;States and other jurisdictions is a significant factor in the research, development, manufacture and commercialization
of our product candidates and in our ongoing research and development activities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Product Approval Process in the United&#160;States</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Review and approval of drugs</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In the United&#160;States, pharmaceutical products
are subject to extensive regulation by the FDA.&#160;Note that health supplements, such as vitamins and nutraceuticals, are regulated
by the FDA as food, not as drugs, and therefore are not subject to clinical trials and other investigations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Federal Food, Drug, and Cosmetic Act (FDCA)
and other federal and state statutes and implementing regulations govern, among other things, the research, development, testing, manufacture,
storage, recordkeeping, approval, labeling, promotion and marketing, distribution, post-approval monitoring and reporting, sampling,
and import and export of products. Failure to comply with the applicable U.S.&#160;requirements at any time during the product development
process, approval process or after approval may subject an applicant to a variety of administrative or judicial sanctions and enforcement
actions brought by the FDA, the Department of Justice or other governmental entities. Possible sanctions may include the FDA&#8217;s
refusal to approve pending applications, withdrawal of an approval, imposition of a clinical hold, issuance of warning letters or untitled
letters, product recalls, product seizures, total or partial suspension of production or distribution, injunctions, fines, refusals of
government contracts, restitution, disgorgement and civil or criminal penalties and other federal and state statutes and implementing
regulations govern, among other things, the research, development, testing, manufacture, storage, recordkeeping, approval, labeling,
promotion and marketing, distribution, post-approval monitoring and reporting, sampling, and import and export of products. Failure to
comply with the applicable U.S.&#160;requirements at any time during the product research and development process, approval process or
after approval may subject an applicant to a variety of administrative or judicial sanctions and enforcement actions brought by the FDA,
the Department of Justice or other governmental entities. Possible sanctions may include the FDA&#8217;s refusal to approve pending applications,
withdrawal of an approval, imposition of a clinical hold, issuance of warning letters or untitled letters, product recalls, product seizures,
total or partial suspension of production or distribution, injunctions, fines, refusals of government contracts, restitution, disgorgement
and civil or criminal penalties.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FDA approval of a new drug application is required
before any new unapproved drug or dosage form can be marketed in the United&#160;States. Section&#160;505 of the FDCA describes three
types of new drug applications: (1)&#160;an application that contains full reports of investigations of safety and effectiveness (section
505(b)(1)); (2)&#160;an application that contains full reports of investigations of safety and effectiveness but where at least some
of the information required for approval comes from studies not conducted by or for the applicant and for which the applicant has not
obtained a right of reference (section 505(b)(2)); and (3)&#160;an application that contains information to show that the proposed product
is identical in active ingredient, dosage form, strength, route of administration, labeling, quality, performance characteristics, and
intended use, among other things, to a previously approved product (section 505(j)). Section&#160;505(b)(1)&#160;and 505(b)(2)&#160;new
drug applications are referred to as NDAs, and section 505(j)&#160;applications are referred to as ANDAs.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 48; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->44<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In general, the process required by the FDA prior
to marketing and distributing a new drug, as opposed to a generic drug subject to section 505(j), in the United&#160;States usually involves
the following:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">completion
    of pre-clinical laboratory tests, animal studies and formulation studies in compliance with the FDA&#8217;s good laboratory practices,
    or GLP, requirements or other applicable regulations;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">submission
    to the FDA of an investigational new drug application, or IND, which must become effective before human clinical trials in the United&#160;States
    may begin;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">approval
    by an independent institutional review board, or IRB, at each clinical site before each trial may be initiated;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">performance
    of adequate and well-controlled human clinical trials in accordance with good clinical practice, or GCP, requirements to establish
    the safety and efficacy of the proposed drug for its intended use;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">preparation
    and submission to the FDA of an NDA;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">satisfactory
    completion of an FDA advisory committee review, if applicable;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">satisfactory
    completion of one or more FDA inspections of the manufacturing facility or facilities at which the product or components thereof
    are produced, to assess compliance with current good manufacturing practices, or cGMPs, and to assure that the facilities, methods
    and controls are adequate to preserve the drug&#8217;s identity, strength, quality and purity;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">satisfactory
    completion of FDA audits of clinical trial sites to assure compliance with GCPs and the integrity of the clinical data;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">payment
    of user fees and FDA review and approval of the NDA; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">compliance
    with any post-approval requirements, including the potential requirement to implement a Risk Evaluation and Mitigation Strategy,
    or REMS, and the potential requirement to conduct post-approval studies.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><img alt="" src="image_002.jpg"/></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Preclinical studies</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Preclinical studies include laboratory evaluation
or product chemistry, formulation and toxicity, as well as animal studies to assess the potential safety and efficacy of the product
candidate. Pre-clinical safety tests must be conducted in compliance with the FDA regulations. The results of the preclinical studies,
together with manufacturing information and analytical data, are submitted to the FDA as part of an IND which must become effective before
clinical trials may commence. Long-term pre-clinical studies, such as animal tests of reproductive toxicity and carcinogenicity, may
continue after the IND application is submitted.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Clinical trials</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Clinical trials involve the administration of
an investigational product to human subjects under the supervision of qualified investigators in accordance with GCP requirements, which
include, among other things, the requirement that all research subjects provide their informed consent in writing before their participation
in any clinical trial. Clinical trials are conducted under written trial protocols detailing, among other things, the objectives of the
trial, the parameters to be used in monitoring safety, and the effectiveness criteria to be evaluated. A protocol for each clinical trial
and any subsequent protocol amendments must be submitted to the FDA as part of the IND.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">An IND automatically becomes effective 30&#160;days
after receipt by the FDA, unless before that time the FDA raises concerns or questions related to a proposed clinical trial and places
the trial on clinical hold. In such a case, the IND sponsor and the FDA must resolve any outstanding concerns before the clinical trial
can begin. In addition, information about certain clinical trials must be submitted within specific timeframes to the National Institutes
of Health, or NIH, for public dissemination on the NIH-maintained website, <i>www.clinicaltrials.gov</i>.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 49; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->45<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">An IRB representing each institution participating
in the clinical trial must review and approve the plan for any clinical trial before it commences at that institution, and the IRB must
conduct continuing review at least annually. The IRB must review and approve, among other things, the trial protocol information to be
provided to trial subjects. An IRB must operate in compliance with FDA regulations. Information about certain clinical trials must be
submitted within specific timeframes to the NIH for public dissemination on the NIH-maintained website, <i>www.clinicaltrials.gov</i>.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Clinical trials are typically conducted in three
sequential phases, which may overlap or be combined:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Phase&#160;I:&#160;The
    drug is initially introduced into healthy human subjects or patients with the target disease or condition and tested for safety,
    dosage tolerance, absorption, metabolism, distribution, excretion and, if possible, to gain an early indication of its effectiveness
    and to determine optimal dosage.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Phase&#160;II:&#160;The
    drug is administered to a limited patient population to identify possible short-term adverse effects and safety risks, to preliminarily
    evaluate the efficacy of the product for specific targeted diseases and to determine dosage tolerance and optimal dosage.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Phase&#160;III:&#160;The
    drug is administered to an expanded patient population, generally at geographically dispersed clinical trial sites, in well-controlled
    clinical trials to generate enough data to statistically evaluate the efficacy and safety of the product for approval, to establish
    the overall risk-benefit profile of the product, and to provide adequate information for the labeling of the product.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In most cases of an ANDA, the proposed generic
drug must be shown to be bioequivalent to the reference listed drug (RLD, or reference product) and in other cases, the bioequivalent
study is being conducted in in-vitro and not in clinical trials. The FDCA provides that a generic drug is bioequivalent to the listed
drug if: the rate and extent of absorption of the drug do not show a significant difference from the rate and extent of absorption of
the listed drug when administered at the same molar dose of the therapeutic ingredient under similar experimental conditions in either
a single dose or multiple doses. During bioequivalence studies, an applicant compares the systemic exposure profile of a test drug product
to that of the RLD on the target population at the same regimen and exposure period as the RLD where the resulting efficacy outcomes
are compared to demonstrate being equivalent.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Submission of an NDA to the FDA</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The results of the pre-clinical studies and clinical
trials, together with other detailed information, including information on the manufacture, control and composition of the product, are
submitted to the FDA as part of an NDA requesting approval to market the product candidate for a proposed indication. Under the Prescription
Drug User Fee Act, as amended, applicants are required to pay fees to the FDA for reviewing an NDA.&#160;These user fees, as well as
the annual fees required for commercial manufacturing establishments and for approved products, can be substantial. The NDA review fee
alone can exceed USD$2&#160;million, subject to certain limited deferrals, waivers and reductions that may be available.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The FDA has 60&#160;days from its receipt of
an NDA to determine whether the application will be accepted for filing based on the agency&#8217;s threshold determination that it is
sufficiently complete to permit substantive review. The FDA may request additional information rather than accept an NDA for filing.
In this event, the NDA must be resubmitted with the additional information and is subject to payment of additional user fees. The resubmitted
application is also subject to review before the FDA accepts it for filing. If found complete, the FDA will accept the NDA for filing.
Once the submission is accepted for filing, the FDA begins an in-depth substantive review.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the Prescription Drug User Fee Act, the
FDA has agreed to certain performance goals in the review of NDAs through a two-tiered classification system, Standard Review and Priority
Review. Review. Priority Review designation is given to drugs that offer major advances in treatment, or provide a treatment where no
adequate therapy exists. The FDA endeavors to review applications subject to Standard Review within approximately 10 to 12&#160;months
of receipt, whereas the FDA&#8217;s goal is to review Priority Review applications within approximately six to eight&#160;months of receipt,
depending on whether the drug is a new molecular entity. The FDA, however, may not approve a drug within these established goals, and
its review goals are subject to change from time to time.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 50; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->46<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Before approving an NDA, the FDA inspects the
facilities at which the product is manufactured or facilities that are significantly involved in the product development and distribution
process, and will not approve the product unless cGMP compliance is satisfactory. Additionally, the FDA will typically inspect one or
more clinical sites to assure compliance with GCP requirements. The FDA may also refer applications for novel drug products or drug products
which present difficult questions of safety or efficacy to an advisory committee for review, evaluation and recommendation as to whether
the application should be approved and under what conditions.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">After the FDA evaluates the NDA and the manufacturing
facilities, it issues either an approval letter or a complete response letter to indicate that the review cycle for an application is
complete and that the application is not ready for approval. A complete response letter generally outlines the deficiencies in the submission
and may require substantial additional testing, or information, in order for the FDA to reconsider the application. Even with submission
of this additional information, the FDA may ultimately decide that an application does not satisfy the regulatory criteria for approval.
If, or when, the deficiencies have been addressed to the FDA&#8217;s satisfaction in a resubmission of the NDA, the FDA will issue an
approval letter. An approval letter authorizes commercial marketing of the drug with specific prescribing information for specific indications.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If a product is approved, the approval will impose
limitations on the indicated uses for which the product may be marketed, may require that warning statements be included in the product
labeling, may require that additional studies or trials be conducted following approval as a condition of the approval, may impose restrictions
and conditions on product distribution, prescribing or dispensing in the form of a risk management plan, or impose other limitations.
For example, as a condition of NDA approval, the FDA may require a risk evaluation and mitigation strategy, or REMS, to ensure that the
benefits of the drug outweigh the potential risks. If the FDA determines a REMS is necessary during review of the application, the drug
sponsor must agree to the REMS plan at the time of approval. A REMS may be required to include various elements, such as a medication
guide or patient package insert, a communication plan to educate healthcare providers of the drug&#8217;s risks, limitations on who may
prescribe or dispense the drug, or other elements to assure safe use, such as special training or certification for prescribing or dispensing,
dispensing only under certain circumstances, special monitoring and the use of patient registries. In addition, the REMS must include
a timetable to periodically assess the strategy. The requirement for a REMS can materially affect the potential market and profitability
of a drug.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Further changes to some of the conditions established
in an approved application, including changes in indications, labeling, or manufacturing processes or facilities, require submission
and FDA approval of a new NDA or NDA supplement before the change can be implemented, which may require us to develop additional data
or conduct additional pre-clinical studies and clinical trials. An NDA supplement for a new indication typically requires clinical data
similar to that in the original application, and the FDA uses similar procedures in reviewing NDA supplements as it does in reviewing
NDAs.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Post-Approval Requirements</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Any drug products for which we receive FDA approval
will be subject to continuing regulation by the FDA.&#160;Certain requirements include, among other things, record-keeping requirements,
reporting of adverse experiences with the product, providing the FDA with updated safety and efficacy information on an annual basis
or more frequently for specific events, product sampling and distribution requirements, complying with certain electronic records and
signature requirements and complying with FDA promotion and advertising requirements. These promotion and advertising requirements include
standards for direct-to-consumer advertising, prohibitions against promoting drugs for uses or patient populations that are not described
in the drug&#8217;s approved labeling, known as &#8220;off-label use,&#8221; and other promotional activities, such as those considered
to be false or misleading. Failure to comply with FDA requirements can have negative consequences, including the immediate discontinuation
of non-complying materials, adverse publicity, enforcement letters from the FDA, mandated corrective advertising or communications with
doctors, and civil or criminal penalties. Such enforcement may also lead to scrutiny and enforcement by other government and regulatory
bodies.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Although physicians may prescribe legally available
drugs for off-label uses, manufacturers may not encourage, market or promote such off-label uses. As a result, &#8220;off-label promotion&#8221;
has formed the basis for litigation under the Federal False Claims Act, violations of which are subject to significant civil fines and
penalties. In addition, manufacturers of prescription products are required to disclose annually to the Center for Medicaid and Medicare
any payments made to physicians in the United&#160;States under the Sunshine Act&#160;of&#160;2012. These payments could be in cash or
kind, could be for any reason, and are required to be disclosed even if the payments are not related to the approved product. A failure
to fully disclose or not report in time could lead to penalties of up to USD$1&#160;million per year of any of our product candidates
will be required to comply with applicable FDA manufacturing requirements contained in the FDA&#8217;s cGMP regulations. The FDA&#8217;s
cGMP regulations require, among other things, quality control and quality assurance, as well as the corresponding maintenance of comprehensive
records and documentation. Drug manufacturers and other entities involved in the manufacture and distribution of approved drugs are also
required to register their establishments and list any products they make with the FDA and to comply with related requirements in certain
states. Changes to the manufacturing process are strictly regulated and often require prior FDA approval before being implemented. FDA
regulations also require investigation and correction of any deviations from cGMP requirements and impose reporting and documentation
requirements upon the sponsor and any third-party manufacturers that the sponsor may decide to use. These entities are further subject
to periodic unannounced inspections by the FDA and certain state agencies for compliance with cGMP and other laws. Accordingly, manufacturers
must continue to expend time, money and effort in the area of production and quality control to maintain cGMP compliance.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 51; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->47<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Discovery of problems with a product after approval
may result in serious and extensive restrictions on a product, manufacturer or holder of an approved NDA, as well as lead to potential
market disruptions. These restrictions may include recalls, suspension of a product until the FDA is assured that quality standards can
be met, and continuing oversight of manufacturing by the FDA under a &#8220;consent decree,&#8221; which frequently includes the imposition
of costs and continuing inspections over a period of many&#160;years, as well as possible withdrawal of the product from the market.
In addition, changes to the manufacturing process generally require prior FDA approval before being implemented. Other types of changes
to the approved product, such as adding new indications and additional labeling claims, are also subject to further FDA review and approval.
There also are continuing, annual user fee requirements for any marketed products and the establishments at which such products are manufactured,
as well as new application fees for supplemental applications with clinical data.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The FDA also may require post-marketing testing,
or Phase&#160;IV testing, as well as risk minimization action plans and surveillance to monitor the effects of an approved product or
place conditions on an approval that could otherwise restrict the distribution or use of our product candidates.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Once approval is granted, the FDA may withdraw
the approval if compliance with regulatory requirements and standards is not maintained or if problems occur after the product reaches
the market. Later discovery of previously unknown problems with a product, including adverse events of unanticipated severity or frequency,
or with manufacturing processes, or failure to comply with regulatory requirements, may result in mandatory revisions to the approved
labeling to add new safety information; imposition of post-market studies or clinical trials to assess new safety risks; or imposition
of distribution or other restrictions under a REMS program. Other potential consequences include, among other things:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">restrictions
    on the marketing or manufacturing of the product, complete withdrawal of the product from the market or product recalls;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">fines,
    warning letters or holds on post-approval clinical trials;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">refusal
    of the FDA to approve pending NDAs or supplements to approved NDAs, or suspension or revocation of product approvals;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">product
    seizure or detention, or refusal to permit the import or export of products; or</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">injunctions
    or the imposition of civil or criminal penalties.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Pediatric trials and exclusivity</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Even when not pursuing a pediatric indication,
under the Pediatric Research Equity Act&#160;of&#160;2003, an NDA or supplement thereto must contain data that is adequate to assess
the safety and effectiveness of the drug product for the claimed indications in all relevant pediatric subpopulations, and to support
dosing and administration for each pediatric subpopulation for which the product is safe and effective. With the enactment of the Food
and Drug Administration Safety and Innovation Act, or the FDASIA, in 2012, sponsors must also submit pediatric trial plans prior to the
assessment data. Those plans must contain an outline of the proposed pediatric trials the applicant plans to conduct, including trial
objectives and design, any deferral or waiver requests, and other information required by regulation. The applicant, the FDA, and the
FDA&#8217;s internal review committee must then review the information submitted, consult with each other, and agree upon a final plan.
The FDA or the applicant may request an amendment to the plan at any time.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 52; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->48<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The FDA may, on its own initiative or at the
request of the applicant, grant deferrals for submission of some or all pediatric data until after approval of the product for use in
adults, or full or partial waivers from the pediatric data requirements. Additional requirements and procedures relating to deferral
requests and requests for extension of deferrals are contained in the FDASIA.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Separately, in the event the FDA makes a written
request for pediatric data relating to a drug product, an NDA sponsor who submits such data may be entitled to pediatric exclusivity.
Pediatric exclusivity is another type of non-patent marketing exclusivity in the United&#160;States and, if granted, provides for the
attachment of an additional six&#160;months of marketing protection to the term of any existing exclusivity.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>The Hatch-Waxman Amendments</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>ANDA Approval Process</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Drug Price Competition and Patent Term Restoration
Act&#160;of&#160;1984 (also known as the Hatch-Waxman Amendments), established abbreviated FDA approval procedures for drugs that are
shown to be equivalent to proprietary drugs previously approved by the FDA through its NDA process. Approval to market and distribute
these drugs is obtained by submitting an ANDA with the FDA.&#160;An ANDA is a comprehensive submission that contains, among other things,
data and information pertaining to the active pharmaceutical ingredient, drug product formulation, specifications and stability of the
generic drug, as well as analytical methods, manufacturing process validation data, and quality control procedures. Premarket applications
for generic drugs are termed abbreviated because they generally do not include pre-clinical and clinical data to demonstrate safety and
effectiveness. Instead, a generic applicant must demonstrate that its product is bioequivalent to the innovator drug. In certain situations,
an applicant may obtain ANDA approval of a generic product with a strength or dosage form that differs from a referenced innovator drug
pursuant to the filing and approval of an ANDA Suitability Petition. The FDA will approve the generic product as suitable for an ANDA
application if it finds that the generic product does not raise new questions of safety and effectiveness as compared to the innovator
product. A product is not eligible for ANDA approval if the FDA determines that it is not bioequivalent to the referenced innovator drug,
if it is intended for a different use, or if it is not subject to an approved Suitability Petition. However, such a product might be
approved under an NDA, with supportive data from clinical trials.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>505(b)(2)&#160;NDAs</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Section&#160;505(b)(2)&#160;was enacted as part
of the Hatch-Waxman Amendment, and permits the filing of an NDA where at least some of the information required for approval comes from
studies or trials not conducted by or for the applicant and for which the applicant has not obtained a right of reference. As an alternative
path to FDA approval for modifications to formulations or uses of products previously approved by the FDA, an applicant may submit an
NDA under Section&#160;505(b)(2)&#160;of the FDCA.&#160;If the 505(b)(2)&#160;applicant can establish that reliance on the FDA&#8217;s
previous findings of safety and effectiveness is scientifically appropriate, it may eliminate the need to conduct certain pre-clinical
studies or clinical trials for the new product. The FDA may also require companies to perform additional studies or measurements, including
clinical trials, to support the change from the approved branded reference drug. The FDA may then approve the new product candidate for
all, or some, of the labeled indications for which the branded reference drug has been approved, as well as for any new indication sought
by the 505(b)(2)&#160;applicant.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Orange Book Listing</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In seeking approval for a drug through an NDA,
including a 505(b)(2)&#160;NDA, applicants are required to list with the FDA certain patents whose claims cover the applicant&#8217;s
product. Upon approval of an NDA, each of the patents listed in the application for the drug is then published in the FDA&#8217;s Publication
of Approved Drug Products with Therapeutic Equivalence Evaluations, commonly known as the &#8220;Orange Book.&#8221; Any applicant who
submits an ANDA seeking approval of a generic equivalent of a drug listed in the Orange Book or a Section&#160;505(b)(2)&#160;NDA referencing
a drug listed in the Orange Book must certify to the FDA that (1)&#160;no patent information on the drug product that is the subject
of the application has been submitted to the FDA; (2)&#160;such patent has expired; (3)&#160;the date on which such patent expires; or
(4)&#160;such patent is invalid or will not be infringed upon by the manufacture, use, or sale of the drug product for which the application
is submitted. This last certification is known as a Paragraph&#160;IV certification. The applicant may also elect to submit a &#8220;section
viii&#8221; statement certifying that its proposed label does not contain (or carves out) any language regarding the patented method-of-use
rather than certify to a listed method-of-use patent.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 53; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->49<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the applicant does not challenge one or more
listed patents through a Paragraph&#160;IV certification, the FDA will not approve the ANDA or Section&#160;505(b)(2)&#160;NDA until
all the listed patents claiming the referenced product have expired. Further, the FDA will also not approve, as applicable, an ANDA or
Section&#160;505(b)(2)&#160;NDA until any non-patent exclusivity, as described in greater detail below, has expired.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the ANDA or Section&#160;505(b)(2)&#160;NDA
applicant has provided a Paragraph&#160;IV certification to the FDA, the applicant must also send notice of the Paragraph&#160;IV certification
to the owner of the referenced NDA for the previously approved product and relevant patent holders within 20&#160;days after the ANDA
or Section&#160;505(b)(2)&#160;NDA has been accepted for filing by the FDA.&#160;The NDA and patent holders may then initiate a patent
infringement suit against the ANDA or Section&#160;505(b)(2)&#160;applicant. Under the FDCA, the filing of a patent infringement lawsuit
within 45&#160;days of receipt of the notification regarding a Paragraph&#160;IV certification automatically prevents the FDA from approving
the ANDA or Section&#160;505(b)(2)&#160;NDA until the earliest to occur of 30&#160;months beginning on the date the patent holder receives
notice, expiration of the patent, settlement of the lawsuit, or until a court deems the patent unenforceable, invalid or not infringed.
Even if a patent infringement claim is not brought within the 45-day period, a patent infringement claim may be brought under traditional
patent law, but it does not invoke the 30-month stay.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Moreover, in cases where an ANDA or Section&#160;505(b)(2)&#160;application
containing a Paragraph&#160;IV certification is submitted after the fourth year of a previously approved drug&#8217;s five-year NCE exclusivity
period, as described more fully below, and the patent holder brings suit within 45&#160;days of notice of the Paragraph&#160;IV certification,
the 30-month period is automatically extended to prevent approval of the Section&#160;505(b)(2)&#160;application until the date that
is seven and one-half&#160;years after approval of the previously approved reference product that has the five-year NCE exclusivity.
The court also has the ability to shorten or lengthen either the 30&#160;month or the seven and one-half year period if either party
is found not to be reasonably cooperating in expediting the litigation.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Notwithstanding the approval of many products
by the FDA pursuant to Section&#160;505(b)(2), over the last few&#160;years, some pharmaceutical companies and others have objected to
the FDA&#8217;s interpretation of Section&#160;505(b)(2). In addition to patent exclusivity, the holder of the NDA for the listed drug
may be entitled to a period of non-patent exclusivity, during which the FDA cannot approve an ANDA or 505(b)(2)&#160;application that
relies on the listed drug. For example, a pharmaceutical manufacturer may obtain five&#160;years of non-patent exclusivity upon NDA approval
of a new chemical entity, or NCE, which is a drug that contains an active moiety that has not been approved by FDA in any other NDA.&#160;An
&#8220;active moiety&#8221; is defined as the molecule or ion responsible for the drug substance&#8217;s physiological
or pharmacologic action. During the five year exclusivity period, the FDA cannot accept for filing any ANDA seeking approval of a generic
version of that drug or any 505(b)(2)&#160;NDA for the same active moiety and that relies on the FDA&#8217;s findings regarding that
drug, except that FDA may accept an application for filing after four&#160;years if the follow-on applicant makes a paragraph&#160;IV
certification.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Another form of non-patent exclusivity is clinical
investigation exclusivity. A drug, including one approved under Section&#160;505(b)(2), may obtain a three-year period of exclusivity
for a particular condition of approval, or change to a marketed product, such as a new formulation for a previously approved product,
if one or more new clinical trials (other than bioavailability or bioequivalence studies) was essential to the approval of the application
and was conducted/sponsored by the applicant. Should this occur, the FDA would be precluded from approving any ANDA or 505(b)(2)&#160;application
for the protected modification until after that three-year exclusivity period has run. However, unlike NCE exclusivity, the FDA can accept
an application and begin the review process during the exclusivity period.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Patent Term Restoration and Extension</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A patent claiming a new drug product may be eligible
for a limited patent term extension under the Hatch-Waxman Act, or PTE, which permits an extended patent term of up to five&#160;years
for the developed pharmaceutical to compensate for patent term lost during product development and the FDA regulatory review. The PTE
period granted is typically one-half the time between the effective date of an IND and the submission date of an NDA, plus the time between
the submission date of an NDA and the ultimate approval date. However, the PTE cannot be used to extend the remaining term of a patent
past a total of 14&#160;years from the product&#8217;s approval date. Only one patent applicable to an approved drug product is eligible
for the extension, and the application for the extension must be submitted prior to the expiration of the patent in question. A patent
that covers multiple drugs for which approval is sought can only be extended in connection with one of the approvals. The U.S.&#160;Patent
and Trademark Office reviews and approves the PTE application in consultation with the FDA.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>


</div><!-- Field: Page; Sequence: 54; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->50<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Review and Approval of Drug Products Outside
the United&#160;States</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition to regulations in the United&#160;States,
if we target non-U.S.&#160;markets, we will be subject to a variety of foreign regulations governing manufacturing, clinical trials,
commercial sales and distribution of our future product candidates. Whether or not we obtain FDA approval for a product candidate, we
must obtain approval of the product by the comparable regulatory authorities of foreign countries before commencing clinical trials or
marketing in those countries. The approval process varies from country to country, and the time may be longer or shorter than that required
for FDA approval. The requirements governing the conduct of clinical trials, product licensing, pricing and reimbursement vary greatly
from country to country.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under European Union regulatory systems, marketing
authorizations may be submitted either under a centralized, decentralized or mutual recognition procedure. The centralized procedure
provides for the grant of a single marketing authorization that is valid for all European Union member states. The decentralized procedure
includes selecting one &#8220;reference member state,&#8221; or RMS, and submitting to more than one member state at the same time. The
RMS National Competent Authority conducts a detailed review and prepares an assessment report, to which concerned member states provide
comment. The mutual recognition procedure provides for mutual recognition of national approval decisions. Under this procedure, the holder
of a national marketing authorization may submit an application to the remaining member states post-initial approval. Within 90&#160;days
of receiving the applications and assessment report, each member state must decide whether to recognize the approval.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Pharmaceutical Coverage, Pricing and Reimbursement</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Significant uncertainty exists as to the coverage
and reimbursement status of any product candidates for which we obtain regulatory approval. In the United&#160;States and other markets,
sales of any product candidates for which we receive regulatory approval for commercial sale will depend in part on the availability
of coverage and reimbursement from third-party payors. Third-party payors include government health administrative authorities, managed
care providers, private health insurers and other organizations. The process for determining whether a payor will provide coverage for
a drug product may be separate from the process for setting the price or reimbursement rate that the payor will pay for the drug product.
Third-party payors may limit coverage to specific drug products on an approved list, or formulary, which might not include all of the
FDA-approved drug products for a particular indication.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Third-party payors are increasingly challenging
the price and examining the medical necessity and cost-effectiveness of medical products and services, in addition to their safety and
efficacy. We may need to conduct expensive pharmacoeconomic studies in order to demonstrate the medical necessity and cost-effectiveness
of VERED and TWIN, in addition to the costs required to obtain the FDA approvals. For example, VERED and TWIN may not be considered medically
necessary or cost-effective. A payor&#8217;s decision to provide coverage for a drug product does not imply that an adequate reimbursement
rate will be approved. Adequate third-party reimbursement may not be available to enable us to maintain price levels sufficient to realize
an appropriate return on our investment in product development.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In March&#160;2010, the President of the United&#160;States
signed the Affordable Care Act, one of the most significant healthcare reform measures in decades. The Affordable Care Act substantially
changed the way healthcare is financed by both governmental and private insurers, and significantly impacted the pharmaceutical industry.
The comprehensive USD$940&#160;billion dollar overhaul ultimately extended coverage to approximately 31&#160;million previously uninsured
Americans. The Affordable Care Act contained a number of provisions, including those governing enrollment in federal healthcare programs,
reimbursement changes and fraud and abuse, which impacted existing government healthcare programs and will result in the development
of new programs, including Medicare payment for performance initiatives and improvements to the physician quality reporting system and
feedback program. Additionally, the Affordable Care Act: increased the minimum level of rebates payable by manufacturers of brand-name
drugs from 15.1% to 23.1%; and imposed a non-deductible annual fee on pharmaceutical manufacturers or importers who sell &#8220;branded
prescription drugs&#8221; to specific federal government programs. Since its enactment, there have been judicial and Congressional challenges
to certain aspects of the Affordable Care Act. In 2017, the Tax Cuts and Jobs Act was enacted, which, among other things, removes penalties
for not complying with the Affordable Care Act&#8217;s individual mandate to carry health insurance. It is uncertain the extent to which
any such changes may impact our business or financial condition.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 55; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->51<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, other legislative changes have been
proposed and adopted since the Affordable Care Act was enacted. In August&#160;2011, the President signed into law the Budget Control
Act&#160;of&#160;2011, which, among other things, created the Joint Select Committee on Deficit Reduction to recommend to Congress proposals
in spending reductions. Additionally, in January&#160;2013, the American Taxpayer Relief Act&#160;of&#160;2012 was signed into law, which,
among other things, further reduced Medicare payments to several providers and increased the statute of limitations period for the government
to recover overpayments to providers from three to five&#160;years. Recently there has also been heightened governmental scrutiny over
the manner in which manufacturers set prices for their marketed products, which has resulted in several Congressional inquiries and proposed
bills designed to, among other things, reform government program reimbursement methodologies. Individual states in the United&#160;States
have also become increasingly active in passing legislation and implementing regulations designed to control pharmaceutical product pricing,
including price or patient reimbursement constraints, discounts, restrictions on certain product access and marketing cost disclosure
and transparency measures, and, in some cases, designed to encourage importation from other countries and bulk purchasing. We expect
that additional state and federal healthcare initiatives will be adopted in the future, any of which could impact the coverage and reimbursement
for drugs, including our product candidates, if approved.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In the European Union, pricing and reimbursement
schemes vary widely from country to country. Some countries provide that drug products may be marketed only after a reimbursement price
has been agreed. Some countries may require the completion of additional studies or trials that compare the cost-effectiveness of a particular
product candidate to currently available therapies. For example, the European Union provides options for its member states to restrict
the range of drug products for which their national health insurance systems provide reimbursement and to control the prices of medicinal
products for human use. European Union member states may approve a specific price for a drug product or it may instead adopt a system
of direct or indirect controls on the profitability of the company placing the drug product on the market. Other member states allow
companies to fix their own prices for drug products, but monitor and control company profits. The downward pressure on health care costs
in general, particularly prescription drugs, has become intense. As a result, there are increasingly high barriers to entry for new products.
In addition, in some countries, cross-border imports from low-priced markets exert competitive pressure that may reduce pricing within
a country. Any country that has price controls or reimbursement limitations for drug products may not allow favorable reimbursement and
pricing arrangements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Healthcare Laws and Regulations</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our current and future business operations may
be subject to additional healthcare regulation and enforcement by the federal government and by authorities in the states and foreign
jurisdictions in which we conduct our business. Such laws include, without limitation, state and federal anti-kickback, fraud and abuse,
false claims, privacy and security, price reporting and physician sunshine laws. Some of our pre-commercial activities are subject to
some of these laws.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The federal Anti-Kickback Statute makes it illegal
for any person or entity, including a prescription drug manufacturer or a party acting on its behalf to knowingly and willfully, directly
or indirectly solicit, receive, offer, or pay any remuneration that is intended to induce the referral of business, including the purchase,
order, lease of any good, facility, item or service for which payment may be made under a federal healthcare program, such as Medicare
or Medicaid. The term &#8220;remuneration&#8221; has been broadly interpreted to include anything of value. The Anti-Kickback Statute
has been interpreted to apply to arrangements between pharmaceutical manufacturers on one hand and prescribers, purchasers, formulary
managers, and beneficiaries on the other. Although there are a number of statutory exceptions and regulatory safe harbors protecting
some common activities from prosecution, the exceptions and safe harbors are drawn narrowly. Practices that involve remuneration that
may be alleged to be intended to induce prescribing, purchases or recommendations may be subject to scrutiny if they do not qualify for
an exception or safe harbor. Failure to meet all of the requirements of a particular applicable statutory exception or regulatory safe
harbor does not make the conduct per se illegal under the Anti-Kickback Statute. Instead, the legality of the arrangement will be evaluated
on a case-by-case basis based on a cumulative review of all its facts and circumstances. Several courts have interpreted the statute&#8217;s
intent requirement to mean that if any one purpose of an arrangement involving remuneration is to induce referrals of federal healthcare
covered business, the Anti-Kickback Statute has been violated. In addition, a person or entity does not need to have actual knowledge
of the statute or specific intent to violate it in order to have committed a violation. Violations of this law are punishable by up to
five&#160;years in prison, and can also result in criminal fines, civil money penalties and exclusion from participation in federal healthcare
programs. Moreover, a claim including items or services resulting from a violation of the federal Anti-Kickback Statute constitutes a
false or fraudulent claim for purposes of the federal civil False Claims Act.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 56; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->52<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The federal civil False Claims Act prohibits,
among other things, any person or entity from knowingly presenting, or causing to be presented, for payment to, or approval by, federal
programs, including Medicare and Medicaid, claims for items or services, including drugs, that are false or fraudulent or not provided
as claimed. Persons and entities can be held liable under these laws if they are deemed to &#8220;cause&#8221; the submission of false
or fraudulent claims by, for example, providing inaccurate billing or coding information to customers or promoting a product off-label.
In addition, our future activities relating to the reporting of wholesaler or estimated retail prices for our product candidates, the
reporting of prices used to calculate Medicaid rebate information and other information affecting federal, state and third-party reimbursement
for our product candidates, and the sale and marketing of our product candidates, are subject to scrutiny under this law. Penalties for
federal civil False Claims Act violations may include up to three times the actual damages sustained by the government, plus mandatory
civil penalties for each separate false claim, the potential for exclusion from participation in federal healthcare programs, and, although
the federal False Claims Act is a civil statute, False Claims Act violations may also implicate various federal criminal statutes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">HIPAA created new federal criminal statutes that
prohibit among other actions, knowingly and willfully executing, or attempting to execute, a scheme to defraud any healthcare benefit
program, including private third-party payors, knowingly and willfully embezzling or stealing from a healthcare benefit program, willfully
obstructing a criminal investigation of a healthcare offense, and knowingly and willfully falsifying, concealing or covering up a material
fact or making any materially false, fictitious or fraudulent statement in connection with the delivery of or payment for healthcare
benefits, items or services. Like the federal Anti-Kickback Statute, a person or entity does not need to have actual knowledge of the
statute or specific intent to violate it in order to have committed a violation.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The civil monetary penalties statute imposes
penalties against any person or entity that, among other things, is determined to have presented or caused to be presented a claim to
a federal health program that the person knows or should know is for an item or service that was not provided as claimed or is false
or fraudulent.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Also, many states have similar fraud and abuse
statutes or regulations that may be broader in scope and may apply regardless of payor, in addition to items and services reimbursed
under Medicaid and other state programs. Additionally, to the extent that any of our product candidates are sold in a foreign country,
we may be subject to similar foreign laws.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">HIPAA, as amended by HITECH, and their implementing
regulations, including the final omnibus rule published on January&#160;25, 2013, mandates, among other things, the adoption of uniform
standards for the electronic exchange of information in common healthcare transactions, as well as standards relating to the privacy
and security of individually identifiable health information, which require the adoption of administrative, physical and technical safeguards
to protect such information. Among other things, HITECH makes HIPAA&#8217;s security standards directly applicable to business associates,
defined as independent contractors or agents of covered entities that create, receive or obtain protected health information in connection
with providing a service for or on behalf of a covered entity. HITECH also increased the civil and criminal penalties that may be imposed
against covered entities and business associates, and gave state attorneys general new authority to file civil actions for damages or
injunctions in federal courts to enforce the federal HIPAA laws and seek attorney&#8217;s fees and costs associated with pursuing federal
civil actions. In addition, certain state laws govern the privacy and security of health information in certain circumstances, some of
which are more stringent than HIPAA and many of which differ from each other in significant ways and may not have the same effect, thus
complicating compliance efforts. Failure to comply with these laws, where applicable, can result in the imposition of significant civil
and/or criminal penalties.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 57; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->53<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Affordable Care Act imposed, among other
things, new annual reporting requirements for covered manufacturers for certain payments and other transfers of value provided to physicians
and teaching hospitals, as well as certain ownership and investment interests held by physicians and their immediate family members.
Failure to submit timely, accurately and completely the required information for all payments, transfers of value and ownership or investment
interests may result in civil monetary penalties. Certain states also mandate implementation of compliance programs, impose restrictions
on drug manufacturer marketing practices, require reporting of marketing expenditures and pricing information and/or require the tracking
and reporting of gifts, compensation and other remuneration to physicians.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Because we intend to commercialize products that
could be covered by a federal healthcare program and other governmental healthcare programs, we intend to develop a comprehensive compliance
program that establishes internal controls to facilitate adherence to the rules and program requirements to which we will or may become
subject. Although the development and implementation of compliance programs designed to establish internal controls and facilitate compliance
can mitigate the risk of investigation, prosecution, and penalties assessed for violations of these laws, the risks cannot be entirely
eliminated.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If our operations are found to be in violation
of any of such laws or any other governmental regulations that apply to us, we may be subject to penalties, including, without limitation,
administrative, civil and criminal penalties, damages, fines, disgorgement, contractual damages, reputational harm, diminished profits
and future earnings, the curtailment or restructuring of our operations, exclusion from participation in federal and state healthcare
programs and individual imprisonment, any of which could adversely affect our ability to operate our business and our financial results.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>4C. Organizational Structure</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For descriptions of our organizational structure,
contractual arrangements, variable interest entity and subsidiaries as of the date of this Annual Report, please see &#8220;<i>Item 3.
Key Information - Our Corporate Structure and Certain Financial Conditions</i>.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>4D. Property, Plants and Equipment</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our headquarters is located at&#160;Monash Innovation
Labs, G. 60, 22 Alliance Lane, Clayton 3800, Victoria, Australia. On February&#160;2, 2024, we and Monash University in Melbourne (&#8220;<b>Monash</b>&#8221;)
entered into an agreement for the rental of laboratory facilities to support our research activities. The facility arrangement would
also allow us to better engage with Monash staff, student and graduates for our verticals. Under the agreement, in consideration of AUD$10,644.75
per month, Monash shall provide 63 square meters of laboratory space and scientific equipment contained therein to conduct further research.
The initial term began on February&#160;5, 2024 until February&#160;2, 2025, which was extended for a further term until February 2,
2026.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>ITEM 4A. UNRESOLVED STAFF COMMENTS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 58; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->54<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_009"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>ITEM 5. OPERATING AND FINANCIAL REVIEW AND PROSPECTS</b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>The following discussion and analysis should
be read in conjunction with our consolidated financial statements, the notes to those financial statements and other financial data that
appear elsewhere in this Annual Report. In addition to historical information, the following discussion contains forward-looking statements
based on current expectations that involve risks and uncertainties. Actual results and the timing of certain events may differ significantly
from those projected in such forward-looking statements due to a number of factors, including those set forth in &#8220;Item 3. Key Information
- D. Risk Factors&#8221; and elsewhere in this Annual Report. Our consolidated financial statements are prepared in conformity with IFRS.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 5.A. Operating Results</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are a clinical and science-based company that
is focused on developing and commercializing white label gel-based delivery solutions for prescription drugs, nutraceuticals, pet care
and other products. A &#8220;white label&#8221; gel-based delivery solution is where we produce a product that other companies rebrand
as their own product. Our principal products are edible gels, which we refer to as gels, and their application in gel-based dosage forms.
Our current product suite consists of multiple products that sit within five core verticals &#8212; for pets, sports, pharmaceutical
(pharma), over-the-counter (OTC) and nutraceutical &#8212; all of which leverage our patent pending multiple-ingredient dosage forms,
and that we expect to have a wide range of applications and consumers. We currently focus our efforts on out-licensing our technology
to companies to develop and create new products they can manufacture and sell within their established and researched markets, while
we continue to manufacture our existing products under license.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Financial Operations Overview</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Revenues</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the year ended June 30, 2025, we had prioritized pharmaceutical
research and improving operational processes, and we expect to grow and execute on our business plans with lower overheads and expenses
in the financial year ending June&#160;30, 2026. To facilitate this, we entered into a rental contract, filed as an exhibit to the registration
statement of which this Annual Report forms a part, for laboratory facilities with Monash University on February&#160;2, 2024 (the &#8220;<b>Monash
Facilities</b>&#8221;) for further research purposes. Our lack of personnel, and our focus on research, and identifying and establishing
a laboratory facility, adversely affected our ability to close new sales opportunities. We believe this will only have a short-term impact
on sales revenue which was AUD$165,645 for the year ended June 30, 2025.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">With the Monash Facilities established and fitted, as well as the closing
of our IPO, we are prioritizing our sales activities with a focus on the animal health, nutraceutical, sports, over-the-counter and pharmaceuticals
verticals for the year ending June 30, 2026. Notwithstanding the foregoing we are currently prioritizing pharmaceutical research on our
existing 505b(2)&#160;application and seeking other potential pharmaceutical candidates through such pathway.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 59; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->55<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We continue to discuss revenue opportunities
with existing and prospective customers and we remain confident in our sales strategy and our strong existing new business pipeline,
and we would fulfil our revenue numbers should each existing potential client in the pipeline eventuate. However, for the business to
generate its expected revenue from products sales and licenses in the financial year ending June&#160;30, 2026, we need to ensure the
following events will occur:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">1)</td><td style="text-align: justify"><i>Manufacturing</i>&#160;&#8212;&#160;As we continue to
have part of our manufacturing process in Xiamen, Fujian, China, we remain confident that products will still be manufactured and shipped
to our customers globally. However, given the follow-on effects to the Chinese economy due to stringent protocols of COVID-19 there and
together with emerging cross-border tariffs that impact the cost of goods, supply chains and pricing, we must remain vigilant on any
potential change. We also rely on all raw materials being readily available both in China and in our US operations. We are continuing
to see first-hand delays of ingredients reaching our manufacturers on time.</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">2)</td><td style="text-align: justify"><i>Advertising</i>&#160;&#8212;&#160;We have allowed for
a substantial advertising budget in the financial year ending June&#160;30, 2026 to introduce the business and our products and services
to potential licensees. This will include a combination of increased sales staff, attendance at relevant exhibitions and conferences,
and more traditional online advertising and marketing efforts. The business will also be launching a series of mini websites, each site
based on our products, to educate and serve as a resource material to our existing customers and potential customers. This would in turn
potentially sell Gelteq products and to initiate more relevant marketing activity.</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 49.5pt; text-align: justify; text-indent: -25.5pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">3)</td><td style="text-align: justify"><i>Existing Clients</i>&#160;&#8212;&#160;We already have
existing licensees. Many of our clients have forecast future orders later this calendar year, and we believe these orders will assist
us in realizing our desired revenue targets. At the date of this Annual Report, we expect approximately&#160;one&#160;million units to
be ordered from existing customers, with many of these being treated as pilots with lower margins. We anticipate that such orders would
increase our products&#8217; market exposure in the wider market; additional orders from these clients may provide increased sales revenues
and gross margins. In addition, we would be in a position to negotiate higher per unit pricing for any new clients we acquire subsequent
to the pilot sales, which in turn would provide higher overall margins for the business. As such, we thereby believe that the initial
sales may generate the conditions for further revenues which would improve our financial position. However, it is the additional revenue
opportunities that may develop as a result of these orders, and which are not immediately quantifiable, that we believe will provide
a potential revenue source during the year ended June&#160;30, 2026. As part of our sales effort, we have engaged a sales and marketing
firm in the Asia Pacific region to help launch our sporting products on our new online stores in China and we expect such stores to provide
additional revenue during the year ended June&#160;30, 2026. There is no guarantee that all or any of pre-ordered amounts will come to
fruition, as we depend on our customers&#8217; cash flows to manufacture the products as well as the outcome of the initial trial orders
for some of our licensees. Our customers that had cash flow difficulties had resolved them, and we have shipped these orders in the fiscal
year ending June&#160;30, 2025.</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">4)</td><td style="text-align: justify"><i>New Hires</i>&#160;&#8212;&#160;To date, we have not been
adequately staffed to be able to reach our projected forecasted revenues. We have been focused on selecting the right new hires to directly
assist us to reach our revenue targets, with these hires to be spread across the business to ensure all sectors are adequately staffed
and working towards business performance. We expect that we will onboard an additional three sales managers in the year ending June&#160;30,
2026 once adequate funds have been raised to assist us in meeting our revenue targets.</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>


</div><!-- Field: Page; Sequence: 60; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->56<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Operating expenses </i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our company&#8217;s focus has been on research,
with our operating expenses being made up of corporate and administrative expenses together with research expenses.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Research expenses</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our research expenses consist of:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">salaries
    for research staff and consultants, including employee benefits;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">expenses
    paid to contracted University for product testing, validation and pre-clinical studies; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">raw material
    expenses.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The primary research on our gel based delivery
system is completed and the Company has already begun manufacturing across different product verticals in May 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">With our product verticals, in the financial
year ending June 30, 2026, we will prioritize research and development in our pharmaceutical/OTC vertical. Unlike foods, nutraceuticals,
and sporting verticals, pharmaceutical and OTC regulations are stricter and require clinical work or studies. Clinical research and development
costs differ at different stages of the product research and development cycle. As our focus is on the 505(b)(2)&#160;pathway, these
expenses are substantially less than that of a new drug development. However, the studies required can still be unpredictable in cost.
While we do all the required lab work possible prior, there is inherent uncertainty in a clinical trial that makes it difficult to be
assured of the time when the results will arrive and whether additional trials are needed. Given this, the timing for income generation
from these products has uncertainties and we may require additional research and development costs to finalize a product.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The 505(b)(2)&#160;pathway is the shortest timeline
we can take to register a product with the FDA as the approved timeline requires stability and bioequivalence data rather than three
phases of clinical trials. Any trials which have a negative outcome, or any requirements from a regulatory body for additional data will
create a delay to income and increase our research and development costs which in turn can have a material adverse effect on our operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Corporate and administrative expenses&#160;&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our corporate and administrative expenses are
primarily made up of staff and consultants&#8217; salaries, employee benefits, professional fees for auditors, consultants and legal
counsel and advertising and marketing expenses. Such expenses are incurred in the process of becoming an Australian public company that
is to be treated as a public company in the United&#160;States.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We can expect the corporate and administrative
expenses to increase through an increase in staffing expenses and employee benefits, legal and auditor professional fees, fees associated
with stock exchange listing and SEC requirements, investor relations expenses and insurances.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As we have products ready for commercialization,
the increase in staff expenses is expected to prepare for commercial operations, in particular around sales and marketing of our products.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Financial expenses</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Financial expenses mainly consists of interest on existing shareholders&#8217;
loans at an interest rate of 12% per annum, convertible notes with various interest rates and other minor finance expenses. For the year
ending June 30, 2025, the shareholder loans interest contributed AUD$634,149 (AUD$460,112 for the year ended June 30, 2024) convertible
note interest contributed AUD$1,260,500 (AUD$124,904 for the year ended June 30, 2024) and other minor finance costs contributing AUD
$55,938 (AUD$15,100 for the year ended June 30, 2024). Also, as products are manufactured and sold, together with necessary clinical trials,
we can expect an increase in financial expenses which will consist mainly of expenses related to foreign currency exchange transactions
and standard bank charges.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 61; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->57<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Acquisitions</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended June&#160;30, 2021, we
acquired Nutrigel Pty Ltd and Unit Trust (NPL) and Sport Supplements Pty Ltd and Unit Trust (SSPL). We completed both transactions on
a 100% all-script offer, ensuring no cash constraints on the business, and allowing the business to put funds into growing the sports
business and the formulations that were acquired as part of the Nutrigel transaction. We believe these acquisitions will significantly
enhance Gelteq&#8217;s technological research and product portfolio which in turn would drive both short and medium term revenue growth.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Acquisition of Nutrigel Pty Ltd and Unit Trust
(NPL)</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June&#160;13, 2021, we acquired 100% beneficial
interest in Nutrigel Pty Ltd and Unit Trust, NPL or Nutrigel, for a consideration of AUD$9,326,400, comprising the issuance of 1,740
fully paid Ordinary Shares of Gelteq Limited to the vendors, with a deemed fair value of AUD$5,360 per fully paid ordinary share. All
shares were issued prior to the wider company share split of 1,050 shares for each share outstanding. Post share split, this equates
to 1,827,000 shares at AUD$5.10 per fully paid ordinary share.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Nutrigel is a company which had finalized its
research in pet nutraceuticals, including detailed recipes and associated marketing materials. The acquisition of Nutrigel was executed
as it is in line with the Company&#8217;s strategic plan of expanding its product offering, the timing being the most optimal for the
respective parties.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Acquisition of Sport Supplements Pty Ltd and
Unit Trust (SSPL)</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June&#160;13, 2021, we acquired 100% beneficial
interest in Sport Supplements Pty Ltd and Unit Trust, SSPL or Sport Supplements, for a consideration of AUD$14,659,600, comprising the
issuance of 2,735 fully paid Ordinary Shares of Gelteq Limited to the vendors, with a deemed fair value of AUD$5,360 per fully paid ordinary
share. All shares were issued prior to the wider company share split of 1,050 in shares for each share outstanding. Post share split,
this equates to 2,871,750 shares at AUD$5.10 per fully paid ordinary share.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Sport Supplements is a company which focused
on products for sporting elites through to the everyday person exercising. It had an exclusive license agreement for the sale of an existing
brand&#8217;s products (soccer supplements) across 12 regions. Sports supplements had a full product suite targeting specific sports
which is a huge differentiator in the sporting landscape, together with branding and marketing materials. The Company&#8217;s acquisition
of sports supplements further enhances the breadth of Gelteq&#8217;s product offerings and its geographic reach across its key verticals.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Historical Financial Performance&#160;&#8212;&#160;For
the year ended June&#160;30, 2025 compared to the year ended June&#160;30, 2024.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company presents and reports its financial
statements in accordance with International Financial Reporting Standards (IFRS) and in Australian Dollars (AUD$ or A$), its presentation
currency.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Historical information</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s financial statements for
the year ended June&#160;30, 2025 and 2024 have been audited by M&amp;K CPAS, PLLC accordance with the standards of the Public
Company Accounting Oversight Board (&#8220;<b>PCAOB</b>&#8221;). Management&#8217;s discussion and analysis of our financial
position and results of operations is based on our consolidated financial statements, which we have prepared in accordance with
International Financial Reporting Standards and International Accounting Standards as issued by the International Accounting
Standards Board (IASB) and Interpretations (collectively IFRSs).</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of the financial statements requires
management to make judgements, estimates and assumptions that affect the reported amounts in the financial statements. Management continually
evaluates its judgements and estimates in relation to assets, liabilities, contingent liabilities, revenue and expenses. Management bases
its judgements, estimates and assumptions on historical experience and on other various factors, including expectations of future events,
management believes to be reasonable under the circumstances. The resulting accounting judgements and estimates will seldom equal the
related actual results.<b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>


</div><!-- Field: Page; Sequence: 62; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->58<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Financial Position in AUD$:</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">As at<br/> June 30,<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">As at<br/> June 30,<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">ASSETS</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; text-align: left">Current Assets</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Cash and cash equivalents</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">344,648</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">24,522</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Trade and other receivables</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">459,724</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">183,005</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Prepayments and other assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">702,298</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">95,700</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Current Assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,506,670</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">303,227</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left">Non-Current Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Fixed assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">15,907</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16,642</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Intangible assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19,857,973</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,437,958</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Security deposits</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">94,605</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Non-Current Assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">19,968,485</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">20,454,600</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total Assets</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">21,475,155</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">20,757,827</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">LIABILITIES</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Trade and other payables</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">572,094</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,558,186</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Deferred Revenue</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">125,359</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Borrowings, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,203,855</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,084,152</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Derivative liability</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">771,484</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Employee benefits provisions</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">84,694</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">98,368</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Current Liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,632,127</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,866,065</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left">Non-Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Borrowings</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,550</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,759,447</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Employee benefit provisions</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">24,992</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">20,018</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Non-Current Liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">38,542</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,779,465</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,670,669</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,645,530</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net Assets</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">15,804,486</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">15,112,297</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">EQUITY</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Issued capital</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">33,945,869</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">26,608,227</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Reserves</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Accumulated losses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(18,141,383</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(11,495,930</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total Equity (Deficit)</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">15,804,486</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">15,112,297</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 63; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->59<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Years ended June 30, 2025 and 2024</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Extract of Statement of comprehensive income
(in AUD$)</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table summarizes the results of
operations for the years ended June 30, 2025 and 2024:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">Year ended June&#160;30</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">2025</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">2024</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">AUD$</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">AUD$</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Revenue from contract with customers</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">165,645</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">-</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Cost of sales</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(115,397</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Research expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(628,606</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(276,057</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Corporate &amp; administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(6,470,488</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,417,022</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Other income</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">403,393</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">146,884</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Loss before income tax</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(6,645,453</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,546,195</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Income tax expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 2.5pt">Loss after income tax</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">(6,645,453</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">(3,546,195</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>





</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Revenue from contract with customers</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended June 30, 2025, revenue from
contracts with customers increased by AUD$165,645 to AUD$165,645 (June 30, 2024 nil). This increase is attributable orders customers placed
in fiscal year 2024. In fiscal year 2024, orders were undelivered as some of our customers were experiencing cashflow difficulties and
are unable to pay for their outstanding orders. These orders were manufactured, delivered, and paid in the fiscal year ending June 30,
2025. Also, one of our customer&#8217;s orders was manufactured and deliver in the second quarter of the financial year ended June 30,
2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>




</div><!-- Field: Page; Sequence: 64; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->60<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Research expenses</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended June 30, 2025, research
expenses increased by approximately 56% to AUD$628,606 as compared to the similar period last year (2024: AUD$352,549). The increase
in research expenses is attributable to more product testing and validations conducted and more time spent to setup new research laboratory
facilities. The higher volume of product testing and validations increase the amount of external costs borne by the Company, which resulted
in higher research costs. Research expenses are those focused primarily on research projects.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Cash and cash equivalents</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Years ended June 30, 2025 and 2024</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Cash and cash equivalents increased by AUD$320,126 to AUD$344,648 at
June 30, 2025 as compared to June 30, 2024, of AUD$24,522, as a result of an increase in cash used in operating activities, increase in
cash used in investing activities, offset against increase in cash from financing activities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the year ended June 30, 2025, net cash used
in operating activities increased by AUD$4,451,146 to AUD$5,521,617 relative to AUD$1,070,471 for the corresponding period in 2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Net cash used in investing activities increased
by AUD$588,669 to AUD$736,839 relative to AUD$148,170 for the corresponding period in 2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Net cash from financing activities increased by AUD$5,609,572 to AUD$6,453,511
relative to AUD$843,939 for the corresponding period in 2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The net increase in cash and cash equivalents in fiscal year 2025 was
AUD$195,055. Combining with effects of exchange rate changes on cash and cash equivalents of AUD$125,071, the total cash and cash equivalents
at the end of the fiscal year 2025 is AUD$320,126.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Trade and other receivables</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Trade and other receivables increased by AUD$276,719
to AUD$459,724 at June 30, 2025 as compared to AUD$183,005 as at June 30, 2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 65; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->61<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Inventories</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There was no inventory as at both June 30, 2024
and 2025.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Intangible Assets</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Intangible assets (including right-of-use assets)
decreased by AUD$579,985 to AUD$19,857,973 at June 30, 2025 as compared to AUD$20,437,958 as at June 30, 2024, predominantly due to amortization
of (AUD$1,219,103), for the year ended June 30, 2025 offset by increase in patents and trademarks of AUD$639,117.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Trade and Other payables</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Trade and other payables decreased by AUD$986,092 to AUD$572,094 at
June 30, 2025 as compared to AUD$1,558,186 as at June 30, 2024, Following the company&#8217;s IPO, a portion of the proceeds was utilized
to settle outstanding liabilities, including withholding tax on employee salary payments (&#8220;<b>PAYG</b>&#8221;) repayment of $152,339,
superannuation liability of $89,443 and trade creditor of $204,402<i>.</i></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>





</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Other Income </i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Other income for the year ended June 30, 2025
has increased by AUD$256,509 to AUD$403,393 as compared to AUD$146,884 for the year ended June 30, 2024. Other income comprises the Research
and Development tax incentive and foreign exchange gain.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is eligible for the Australian Government
Research and Development Tax Incentive (&#8220;<b>R&amp;D Tax Incentive</b>&#8221;) that provides tax offsets for expenditure on eligible
R&amp;D activities. Under the program, the Company is entitled to a refundable R&amp;D credit in Australia on the eligible R&amp;D expenditure
incurred on eligible R&amp;D activities. The R&amp;D Tax Incentive is overseen by the Australian Taxation Office and AusIndustry, a business
advisory arm of the Australian government. The R&amp;D Tax Incentive legislation, Income Tax Assessment Act 1997, Division 355, provides
for a refundable R&amp;D tax offset equal to the Company&#8217;s corporate tax rate plus an 18.5% premium for companies with an aggregated
turnover of below AUD$20 million.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>


</div><!-- Field: Page; Sequence: 66; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->62<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The refundable R&amp;D tax offset is accounted
for under IAS 20 Accounting for Government Grants and Disclosure of Government Assistance, as per which the R&amp;D tax offset income
is recognized when there is reasonable assurance that it will be received. It is recognized in the statement of comprehensive income
in the same period that the related costs are recognized as expenses and relates to refundable amounts on approved expenses.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Deferred revenue</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Deferred revenue as at June 30, 2025 stands at
nil as compare to AUD$125,359 at June 30, 2024 reflecting a decrease of AUD$125,359. Deferred revenue represents amounts received for
purchase orders that are yet to be delivered as at June 30, 2025.<i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Borrowings (current and non-current)</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Borrowings at June 30, 2025, stands at AUD$4,217,405
representing: loans of AUD$18,636 received from directors of which AUD$5,086 is current and AUD$13,550 is non-current; shareholder loan
of AUD$2,485,632 (current), convertible notes of AUD$2,037,413 (current) and loans from associated entities of AUD$156,828 (current).
Borrowings during the June 30, 2025 financial year increased by AUD$2,133,253 as compared to AUD$2,084,152 for the year ended June 30,
2024, due to the repayment of convertible notes, which stands at AUD$772,975 as at June 30, 2025(June 30, 2024: nil), and debt discount
which stands at AUD$11,279,184 as at June 30, 2025 (June 30,2024: nil).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Corporate and administrative expenses (in
AUD)</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">Year ended June 30</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">2025</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">2024</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">AUD$</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">AUD$</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Employment expenses</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">481,072</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">875,579</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Corporate expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">548,847</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">222,641</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">IPO related expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">584,947</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">166,804</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Depreciation and amortization expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,222,955</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,211,896</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Advertising &amp; marketing expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">204,077</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,200</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Consulting fees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">993,715</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">750</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,284,949</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">145,851</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Finance costs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,950,587</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">600,220</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Gain on extinguishment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(499,609</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Gain on derivative revaluation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(301,052</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total Corporate and administrative expenses</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">6,470,488</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">3,241,941</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>







</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended June 30, 2025, total corporate and administrative
expenses increased by AUD$3,228,547 to AUD$6,470,488 relative to AUD$3,241,941 in the similar period last year.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 67; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->63<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The AUD$3,228,547 increase in corporate and
administrative expenses during the year ended June 30, 2025, relative to June 30, 2024, was predominantly due to increases in (i)
corporate expenses of AUD$326,206 due to higher professional and management fees; (ii) IPO related expense of AUD$418,143; (iii)
depreciation and amortization expense of AUD$11,059; (iv) advertising and marketing expense of AUD$185,877 due to more marketing
activities; (v) consulting fee of AUD$992,965 due to an increase in external consultants used during the year; (vi) finance costs of
AUD$1,350,367 due to additional interest relating to the shareholders loans and convertible notes. The increase in corporate and
administrative expense was offset by a decrease in (i) employment expense of AUD$ 394,507 attributable to an decrease in permanent
and contract staff, (ii) Gain on extinguishment of $499,609 and (iii) Gain on derivative revaluation finance of $301,052.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Liquidity and Capital Resources (in AUD$)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table summarizes our changes in
working capital from June 30, 2024 to June 30, 2025:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">June 30, <br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">June&#160;30, <br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Change</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Current Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">AUD$</td><td style="width: 9%; text-align: right">1,506,670</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">AUD$</td><td style="width: 9%; text-align: right">303,227</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">AUD$</td><td style="width: 9%; text-align: right">1,203,443</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Current Liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">AUD$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,632,127</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">AUD$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,866,065</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">AUD$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,766,062</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Working Capital</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">AUD$</td><td style="border-bottom: Black 4pt double; text-align: right">(4,125,457</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">AUD$</td><td style="border-bottom: Black 4pt double; text-align: right">(3,562,838</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">AUD$</td><td style="border-bottom: Black 4pt double; text-align: right">(562,619</td><td style="padding-bottom: 2.5pt; text-align: left">)&#160;</td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As at June 30, 2025, there is a deficit of current
assets over current liabilities of AUD$4,125,457 (June 30, 2024: deficit of current assets over current liabilities of AUD$3,562,838),
however, we believe, that we would be able to meet our short-term obligations as they come due. The increase in the current liabilities
for the year ended June 30, 2025 is due to outstanding shareholder loans with a balance of $1,938,778 as at June 30, 2025 which were reclassified
as current liabilities from non-classified liabilities as at June 30, 2024. The increase in the current liabilities should be viewed in
light of the extension of due dates for the shareholder loans to December 31, 2025, which occurred in October 2024 subsequent to June
30,&#160;2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 68; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->64<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets out information as to
consolidated cash flow information for the years ended June 30, 2025 and 2024 in AUD$.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Years ended June 30</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">AUD$</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">AUD$</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Net cash (used in) operating activities</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">AUD$</td><td style="width: 9%; text-align: right">(5,521,617</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">AUD$</td><td style="width: 9%; text-align: right">(1,070,471</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Net cash (used in) investing activities</td><td>&#160;</td>
    <td style="text-align: left">AUD$</td><td style="text-align: right">(736,839</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">AUD$</td><td style="text-align: right">(148,170</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Net cash from financing activities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">AUD$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,453,511</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">AUD$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">843,939</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt">Net cash inflow/(outflow)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">AUD$</td><td style="border-bottom: Black 4pt double; text-align: right">195,055</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">AUD$</td><td style="border-bottom: Black 4pt double; text-align: right">(374,702</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt">Effects of exchange rate changes on cash and cash equivalents</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">AUD$</td><td style="border-bottom: Black 4pt double; text-align: right">125,071</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">AUD$</td><td style="border-bottom: Black 4pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt">Net increase/(decrease) in cash and cash equivalents</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">AUD$</td><td style="border-bottom: Black 4pt double; text-align: right">195,055</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">AUD$</td><td style="border-bottom: Black 4pt double; text-align: right">(374,702</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Years ended June 30, 2025 and 2024</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of June 30, 2025, we had cash and cash equivalents
of AUD$344,648 compared to cash and cash equivalents of AUD$24,522 as of June 30, 2024. The increase in cash and cash equivalents of
AUD$320,126 is attributed to the following activities:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the year ended June 30, 2025, net cash used
in operating activities was AUD$5,521,617 relative to AUD$1,070,471 for the corresponding period last year, registering an increase of
AUD$4,451,146. The increase in cash used in operating activity is primarily attributable to an increase in payments to suppliers and employees
of AUD$4,115,948 (June 30, 2025, AUD$5,488,749 compared to AUD$1,372,801 at June 30, 2024) and interest and other finance costs paid of
AUD$32,141 (June 30, 2025, AUD$32,868 compared to AUD$727 at June 30, 2024).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the year ended June 30, 2025, net cash used
in investing activities increased by AUD$588,669 due to payment towards acquisition of intangibles, and proceeds from release of security
deposits.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the year ended June 30, 2025, net cash from
financing activities increased by AUD$5,609,572 to AUD$6,453,511 (June 30, 2024: AUD$843,939) primarily due to the increase in proceeds
from issue of shares (June 30, 2025, $AUD7,913,463 compared to nil in June 30, 2024), and proceeds from convertible notes (June 30, 2025,
AUD$1,327,262 compared to AUD$855,834 in June 30, 2024) offset by decrease in repayment of convertible notes (June 30, 2025, AUD$772,975
compared to nil in June 30, 2024), repayment of shareholders loan (June 30, 2025, AUD$71,517 compared to nil in June 30, 2024), and capital
issue costs (June 30, 2025, AUD$1,942,722 compared to nil in June 30, 2024).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the year ended June 30, 2025, effects of exchange
rate changes on cash and cash equivalents increased by AUD$125,071 to AUD$125,071 (June 30, 2024: nil) due to an increase in foreign currency
transactions.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 69; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->65<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Cash Flow</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January 2023, we negotiated with holders of
our unsecured loans to extend the terms of the loans for another 12 months on the same terms from July 2023 until July 2024. In October
2023, all holders of the unsecured loans have agreed to further extend the terms of the loans until December 31, 2024. This extension
further reduces our immediate or short term liabilities <span style="font-family: Times New Roman, Times, Serif">in the fiscal&#160;years
ending June&#160;30, 2023 and 2024. We expect to require further extensions for such loans for the year ending June 30, 2026 to reduce
the short term liability if the Company determines this is needed</span>.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 3, 2023, our board of directors approved
the issuance of convertible notes (the &#8220;<b>October 2023 Convertible Note</b>&#8221;) and the Company closed the October 2023 Convertible
Note offering raising approximately AUD$1,004,889 (AUD$410,000 plus USD$400,000 calculated at the daily exchange rate when each amount
was received). Each October 2023 Convertible Note shall have a face value of AUD$1, an annual interest rate of 12% and have a maturity
date of December 31, 2025. Each holder of a October 2023 Convertible Note may, prior to 90 days of their maturity date and pursuant to
the terms of the October 2023 Convertible Note, either elect to convert their October 2023 Convertible Note into Ordinary Shares or redeem
their October 2023 Convertible Note for an Australian cash payment. The December 31, 2025 repayment date of the October 2023 Convertible
Notes was intended to alleviate the Company&#8217;s short term liabilities and the Company expects to extend the term of such notes to
reduce <span style="font-family: Times New Roman, Times, Serif">the short term liability as the Company determines.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March&#160;26, 2024, our board of
directors approved the issuance of convertible notes (the &#8220;<b>February 2024 Convertible Note</b>&#8221;) to raise up to
AUD$400,000. The Company closed the February&#160;2024 Convertible Note offering, raising AUD$357,338 (approximately AUD$75,000 plus
approximately USD$185,000 calculated at the daily exchange rate when each amount was received). Each February&#160;2024 Convertible
Note shall have a face value of AUD$1, an annual interest rate of 6% and have a maturity date of December&#160;31, 2025. Each holder
of a February&#160;2024 Convertible Note may, prior to 90&#160;days of their maturity date and pursuant to the terms of the
February&#160;2024 Convertible Note, either elect to convert their February&#160;2024 Convertible Note into Ordinary Shares or
redeem their February&#160;2024 Convertible Note for an Australian cash payment. The December&#160;31, 2025 repayment date of the
February&#160;2024 Convertible Notes are intended to alleviate the Company&#8217;s short term liabilities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 27, 2024, our board of directors approved
the issuance of convertible notes (the &#8220;<b>May 2024 Convertible Note</b>&#8221;) to raise up to AUD$1,000,000. Each May 2024 Convertible
Note had a face value of AUD$1, an annual interest rate of 6% and have a maturity date of December 31, 2025. Each holder of a May 2024
Convertible Note may, prior to 90 days of their maturity date and pursuant to the terms therein, either elect to convert their May 2024
Convertible Note into Ordinary Shares at a conversion discount rate of 22% or redeem their May 2024 Convertible Note for an Australian
cash payment. As of the date of this Annual Report, the Company has received approximately AUD$1million (approximately AUD$315,000 plus
approximately USD$450,000 calculated at the daily exchange rate when each amount was received) through the issuance of the May 2024 Convertible
Notes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company closed its initial public offering
on October 30, 2024, issuing 1.3 million ordinary shares at an issue price of US$4.00 per share and raising USD$5.2 million (approximately
AUD$7.95 million) before deducting underwriting discounts and offering expenses. <span style="font-size: 10pt">To reduce the Company&#8217;s
debt position and improve its balance sheet, the Company in January&#160;2025 offered existing convertible note and shareholder loan
holders the ability to convert their loans into Ordinary Shares, to be repaid or continue to maturity. For the then outstanding convertible
notes, a total of AUD&#160;$822,184 (approximately USD$534,420) was converted in March&#160;2025 at the election of such noteholders
into Ordinary Shares at a share price of USD$2.14. In March&#160;2025, the Company paid to loan holders an aggregate of AUD$772,136 (approximately
USD$501,888) in order to redeem their loans. The remaining principal and interest on the outstanding shareholder loans will accrue until
maturity in December&#160;2025</span> unless extended further.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February&#160;21, 2025, our board of directors
approved the issuance of convertible notes (the &#8220;<b>February&#160;2025 Convertible Note</b>&#8221;) to raise up to AUD$1,500,000.
Each February&#160;2025 Convertible Note had a face value of AUD$1, an annual interest rate of 20% and have a maturity date of July&#160;1,
2026. Each holder of a February&#160;2025 Convertible Note may at any time elect to convert their February&#160;2025 Convertible Note
into Ordinary Shares at a conversion price of USD$2.00. Each holder of a February&#160;2025 Convertible Note may, prior to 90&#160;days
of their maturity date and pursuant to the terms therein, either elect to convert their February&#160;2025 Convertible Note into Ordinary
Shares at a conversion price of USD$2.00 or redeem their February&#160;2025 Convertible Note for an Australian cash payment. As of the
date of this Annual Report, the Company has received approximately AUD$580,000 (approximately USD$377,000) through the issuance of the
February&#160;2025 Convertible Notes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 13, 2025, the Company entered into a
purchase agreement (the &#8220;<b>ELOC Purchase Agreement</b>&#8221;) in connection with an Equity Financing Line of Credit (&#8220;<b>ELOC</b>&#8221;)
and a registration rights agreement with Lincoln Park Capital Fund, LLC (&#8220;<b>Lincoln Park</b>&#8221;), pursuant to which Lincoln
Park agreed to purchase from the Company, from time to time, up to $12,000,000 of its Ordinary Shares (the &#8220;<b>ELOC Shares</b>&#8221;),
subject to certain limitations set forth in the ELOC Purchase Agreement. On August 29, 2025, the Company&#8217;s Registration Statement
on Form F-1 registering the resale of the ELOC Shares was declared effective. The Company expects to utilize proceeds from the ELOC for
working capital and other general corporate purposes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 70; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->66<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">To the extent that we raise additional capital
through the sale of equity or convertible debt securities, the issuance of such securities could result in substantial dilution for our
current shareholders. The terms of any securities issued by us in future capital transactions may be more favorable to new investors,
and may include preferences, superior voting rights and the issuance of warrants or other derivative securities, which may have a further
dilutive effect on the holders of any of our securities then-outstanding. We may issue additional Ordinary Shares or securities convertible
into or exchangeable or exercisable for our Ordinary Shares in connection with hiring or retaining personnel, option or warrant exercises,
future acquisitions or future placements of our securities for capital-raising or other business purposes. The issuance of additional
securities, whether equity or debt, by us, or the possibility of such issuance, may cause the market price of our Ordinary Shares to
decline and existing shareholders may not agree with our financing plans or the terms of such financings. In addition, we may incur substantial
costs in pursuing future capital financing, including investment banking fees, legal fees, accounting fees, securities law compliance
fees, printing and distribution expenses and other costs. We may also be required to recognize non-cash expenses in connection with certain
securities we issue, such as convertible notes and warrants, which may adversely impact our financial condition. Furthermore, any additional
debt or equity financing that we may need may not be available on terms favorable to us, or at all. If we are unable to obtain such additional
financing on a timely basis, we may have to curtail our research and development activities and growth plans and/or be forced to sell
assets, perhaps on unfavorable terms, or we may have to cease our operations, which would have a material adverse effect on our business,
results of operations and financial condition.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 5.C. Research and Development, Patents
and Licenses, etc.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We believe that effective research and development
is essential to maintaining our competitive position in the market.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of the date of this Annual Report, we do not
possess a formal research and development department. We have five employees who serve the research and development functions and they
have been performing the following research and development functions:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Undertake product scientific
    and market research</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Undertake all pre-clinical
    and stability testing</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Identify new ideas for
    development and intellectual property</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Support our intellectual
    property portfolio</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Develop and support clinical
    trials plans</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Develop and support regulatory
    strategy</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Work with our manufacturing
    team to scale up from benchtop to batch scale</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Procurement and inventory
    management</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assist our client&#8217;s
    scientific enquiries</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our gel formulation has been formulated following
extensive research into delivery methods across the pharmaceutical, over-the-counter healthcare, nutraceutical, sport and animal health
markets, resulting in an oral delivery system that has the potential to serve a wide range of applications and consumers. Our current
research and development activities are conducted by our team of internal scientists and dietitians together with undertaking clinical
trials for any additional validation of our gel technology. Our gel delivery technology is food-based and is able to be used across food
and medicine sectors for both humans and animals.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are currently focused on further validating
the gel technology and its capabilities within the various drug classes for both human and veterinary spaces. We also aim to conduct
clinical trials on an animal-based medication for the treatment of a chronic health condition together with trials for several medications
for humans. As part of our clinical research and development, we will also be conducting several animal and human trials to ensure we
meet all compliance and registration requirements with the FDA on the Abbreviated New Animal Drug Application process (which is the animal
equivalent pathway to the human drugs 505(b)(2)&#160;pathway).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our next foray will be validating the gel technology
for humans within the pharmaceutical space. Over the next&#160;12&#160;months we will be working with a multitude of pharmaceutical APIs
that are available in different chemical structures. We will undertake a large amount of sampling and conduct lab-based tests to validate
and test each of those products. Some examples of the tests that we will use are as follows:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Release profile of active
    ingredient;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Release times/comparisons;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug load&#160;&#8212;&#160;max
    load;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Extraction time frame;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>


</div><!-- Field: Page; Sequence: 71; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->67<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Viscosity level/viscosity
    ranges&#160;&#8212;&#160;in centipoise;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stability data;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Bioequivalence study;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Safety data; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PK tests.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These attributes will provide us with a suite
of pharmaceutical products, showcasing the flexibility of our gel delivery technology.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We plan to take several APIs through the 505(b)(2)&#160;pathway,
which has the potential to allow us to add a prescription product to our product portfolio that uses our gel base. This pathway will
take an estimated 12 to 15&#160;months, including lab-based testing and a series of clinical trials which are required to complete this
process. As a part of our clinical research and development, animal and human clinical trials will be conducted. We have initiated a
pre-clinical trial in Melbourne, Australia and another pre-clinical trial in India. We have completed dissolution studies as part of
the pre-clinical phase and are now in the process of conducting the two pre-clinical trials &#8212; initially one for animals followed
by a human trial, both to showcase bioequivalence of this dosage form and its safety. Concurrently, shelf-life stability testing will
be run by an FDA registered and inspected facility.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the fiscal years ended June 30, 2025 and
2024, our expenditure on research and development, which comprised expenses incurred through the conducting of research and development
activities was AUD$628,606 and AUD$276,057 respectively. Research expenses include expenses for product testing and validations, product
research projects, new product development, stability testing and research and development staffing. The higher expenditure recorded
in the fiscal years ended June 30, 2025 compared to June 30, 2024 was due to greater time spent to setup new research laboratory facilities
and the higher volume of product testing and validations undertaken. The new research facilities allow the Company to expand its research
and development functionality, shorten the timeframe for product research and development work and take on a wider range of projects
across different verticals at one time</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Intellectual Property</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We develop and protect our intellectual property
portfolio by preparing and applying for patents and by registering our trademarks and domain names. We have also adopted a comprehensive
set of internal rules for intellectual property management.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have prepared and applied for patents which
relate to a diagnostic gel product comprising glucose, and certain multiple health ingredient dosage forms. Our first patent family is
comprised of granted U.S.&#160;patent 10,983,132, the People&#8217;s Republic of China patent CN108289963B, Australia patent 2016351301,
European Patent Office patent 3370776 and India patent 514796 which is for an oral glucose tolerance test gel and testing method for
diabetes diagnostics. As of the date of this Annual Report, we have applications in Canada and Qatar. We intend to protect products that
employ our gel technology in our second patent family which is directed to certain multiple-health ingredient dosage forms which utilize
a gel formulation that features agarose and alginate that in certain ratios and pH ranges form gels of specific firmness to deliver two
or more health ingredients (including medicines) in a single dosage form. This second patent family is comprised of the granted European
Patent Office patent 3809877, Mexico patent 416876, Israel patent 278541, Hong&#160;Kong patent 40051090, United Kingdom patent 3809877
and patent pending applications in the following countries: Australia, Brazil, Canada, the Eurasian Patent Organization, India, Japan,
South Korea, the People&#8217;s Republic of China, and the United Arab Emirates, the United&#160;States, and South Africa.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have pending trademark registrations for &#8220;Gelteq&#8221;
in Australia, the United&#160;States and several other countries and jurisdictions and registered trademarks for &#8220;Gelteq&#8221;
in Japan, the People&#8217;s Republic of China, South Korea, Thailand, the United Kingdom and several other countries and jurisdictions.
We also have a registered trademark for the Gelteq logo in the United Kingdom, which we expect will both be submitted for approval as
registered trademarks in the countries and jurisdictions where we have pending and registered trademarks for &#8220;Gelteq&#8221; referred
to in the immediately preceding sentence. We also have pending trademark registrations for a stylized logo of &#8220;SportsGel&#8221;
in Australia, the United&#160;States and several other countries and jurisdictions.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We continue to work on preparing additional patent
applications. Our third patent application addresses challenges with delivering oil-based products in gels, our fourth patent application
covers products produced for the nutritional health dysphagia market where swallowing tablets is challenging, and our fifth patent application
addresses pharmaceutical formulations with the delivery of a single Active Pharmaceutical Ingredient (API). These applications have been
lodged as provisional patents in the United Kingdom in August 2022, December 2022 and May 2023, respectively. We expect to file our sixth
and seventh patent families in the second quarter of the fiscal year ending June&#160;30, 2025 to further protect the varying APIs that
our gel delivery platform can hold. We anticipate to lodge additional patent applications in addition to our sixth and seventh patent
families during the financial year ending June&#160;30, 2025, as we further increase our intellectual property portfolio as we continue
to attain U.S.&#160;Food and Drug Administration (FDA) approvals for our gel-based drug dosage forms through the 505(b)(2)&#160;pathway.
We have also lodged as provisional patents in the United Kingdom in December&#160;2024 our sixth and seventh patent applications which
addresses pharmaceutical formulations with the delivery of an API and an eighth patent application which addresses various textures for
the delivery of an API.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company acquired the original trade secrets
from Nutrigel Pty Ltd and Unit Trust (&#8220;<b>NPL</b>&#8221;) and Sport Supplements Pty Ltd and Unit Trust (&#8220;<b>SSPL</b>&#8221;)
via two acquisitions in June 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 72; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->68<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Both NPL and SSPL were early-stage companies
that relied heavily on their shareholders, through cash injections and&#160;in-kind support, to develop and obtain their develop, test
and validate their intellectual property. The shareholders and unitholders of NPL and SSPL used their personal expertise and extensive
networks to assist in developing the brands, and conducting the necessary research and testing to create an intellectual property portfolio.
NPL and SSPL&#8217;s intellectual property, which the Company acquired, comprised of recipes, formulations, brands, licenses and marketing
materials. NPL and SSPL estimated that the in-kind support, which consisted of travel, time and expertise, to develop the intellectual
property was approximately AUD $1,000,000 for SSPL over a 13&#160;month period and AUD $500,000 for NPL over a three year period. In
addition, NPL and SSPL paid approximately AUD $150,000 in cash to develop the intellectual property.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We will continue to seek to protect our intellectual
property through a combination of patents, trademarks, trade secrets, non-disclosure and confidentiality agreements, assignments of invention
and other contractual arrangements with our employees, consultants, partners, manufacturers, customers and others. We believe these efforts
have the potential to protect various proprietary applications of our gel delivery system from imitation</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Despite our efforts to protect our proprietary
rights, unauthorized parties may attempt to copy or otherwise obtain and use our technology. See &#8220;<i>Item 3 - 3.D. Risk Factors
- Risks Related to Our Business and Industry - If we are unable to protect our intellectual property rights, our business, competitive
position, financial condition and results of operations could be materially and adversely affected.</i>.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the fiscal years ended June 30, 2025 and
2024, and up to the date of this Annual Report, we are not aware of any infringement by us of any intellectual property rights owned
by third parties, or by any third parties of any intellectual property rights owned by us, and we have not been subject to any disputes
or proceedings concerning any material claims of infringement, either threatened or pending, of any intellectual property rights initiated
by or against us that had a material and adverse effect on our business.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item. 5.D. Trend Information </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Other than as disclosed elsewhere herein, we
are not aware of any trends, uncertainties, demands, commitments or events for the years ended June 30, 2025 and 2024 that are reasonably
likely to have a material and adverse effect on our revenues, income, profitability, liquidity or capital resources, or that would cause
the disclosed financial information to be not necessarily indicative of future results of operations or financial condition.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 5.E. Critical Accounting Policies and
Estimates</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Critical accounting estimates and judgements</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of the consolidated financial
statements requires management to make judgements, estimates and assumptions that affect the reported amounts in the financial statements.
Management continually evaluates its judgements and estimates in relation to assets, liabilities, contingent liabilities, revenue and
expenses. Management bases its judgements, estimates and assumptions on historical experience and on other various factors, including
expectations of future events, management believes to be reasonable under the circumstances. The resulting accounting judgements and
estimates will seldom equal the related actual results. The judgements, estimates and assumptions that have a significant risk of causing
a material adjustment to the carrying amounts of assets and liabilities within the next financial year are summarized below.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>


</div><!-- Field: Page; Sequence: 73; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->69<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Estimation of useful lives of assets</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company determines the estimated useful lives
and related depreciation and amortization charges for its property, plant and equipment and finite life intangible assets. The useful
lives could change significantly as a result of technical innovations or some other event. The depreciation and amortization charge will
increase where the useful lives are less than previously estimated lives, or technically obsolete or non-strategic assets that have been
abandoned or sold or will be written off or written down.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Intangible assets</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company tests annually, or more frequently if events or changes
in circumstances indicate impairment, whether indefinite life or finite life intangible assets have suffered any impairment, in accordance
with the accounting policy stated in Note 3 in the June 30, 2025 and 2024 financial statement.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The recoverable amounts of cash-generating
units have been determined based on a fair value less cost to sell calculations. These calculations require the use of assumptions,
including estimated discount rates based on the current cost of capital and growth rates of the estimated future cash flows. During
the year ended June&#160;30, 2025, the Company had indicators of potential impairment of assets. As a result, the Company had
engaged independent expert valuers to obtain a valuation of the intangible assets. The Company determined that the recoverable
amount in relation to the cash generating unit exceeded its carrying value and no adjustment to its carrying value was required. See
Note 20 of the financial statements for the year ended June&#160;30, 2025 and 2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Revenue Growth and the Recoverability Rate
of Intangible Assets</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Notwithstanding that intangible assets comprised approximately 92.47%
of the Company&#8217;s assets as at June 30, 2025, the Company projects a recoverability rate of such assets based on the assumption that
revenues will increase at an average rate of approximately 213% annually in the next 4 years from the year ended June 30, 2025.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our initial target market is in the nutraceutical
and animal nutraceutical markets where formulations have been created and manufacturing capacity has been secured for these products.
The three primary non pharmaceutical target markets that we initially intend to focus on are the veterinary, healthcare and nutraceuticals
markets. According to Grand View Research and Data Bridge Market Research, each of the target market is expected to grow over the next
years, with the (i) veterinary medications market was estimated at approximately USD$44.5&#160;billion in 2022 and is expected to grow
to approximately USD$83&#160;billion in 2030 at a CAGR of approximately 8.2%, (ii) the healthcare and oral drug delivery market was estimated
at USD$769&#160;billion in 2020 and is expected to grow to approximately USD$1,227&#160;billion in 2028 at a CAGR of approximately 6.9%
and (iii) the nutraceuticals and sports market was estimated at USD$151.9&#160;billion in 2021 and is expected to grow to approximately
USD$327&#160;billion in 2030 at a CAGR of approximately 8.9%. Our forecast revenue in each target market remains less than 0.05% of the
total addressable sales in each market, which supports our assumption that revenues will increase an average rate of approximately 213%
annually in the next 4 years from the year ended June 30, 2025. Our intangible assets were related to our core nutraceutical, sports and
animal health verticals.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have a specific strategy to develop our revenue
growth by partnering with third parties with a proven track-record in the pharmaceutical industry. We have a research partnership with
Australia&#8217;s Monash University, which is ranked among the top universities in the world in pharmaceutical science by the 2024 QS
World University Rankings for Pharmacy &amp; Pharmacology, to formulate and develop our products. Furthermore, we have partnered with
Sosna &amp; Co., Inc., boutique life science sale consultants, for business development and sales opportunities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>


</div><!-- Field: Page; Sequence: 74; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->70<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Impairment analysis conducted at June 30.
2025</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the period ended June 30, 2025, we had prioritized pharmaceutical
research and improving operational processes. To facilitate this, we extended our rental contract for laboratory facilities with Monash
University on February&#160;2, 2025 (the &#8220;<b>Monash Facilities</b>&#8221;) for further research purposes. Our prioritization on
pharmaceutical research limited our ability to focus on sales and we generated small revenues for the period ending June 30, 2025, which
was improvements from nil in the period ending June 30, 2024.</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">With the Monash Facilities established and fitted,
we can now expand on our sales activities with a focus on the nutraceutical and sports vertical for the year ending June&#160;30, 2026.
For the year ended June&#160;30, 2027, we expect to add animal health, over-the-counter and pharmaceuticals verticals to our sales activities.
Notwithstanding the foregoing, we are currently prioritizing pharmaceutical research on our existing 505b(2)&#160;application and seeking
other potential pharmaceutical candidates through such pathway.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The recoverable amount of the cash generating
unit has been determined by a forecast model that estimated the future cash flows based on budgets and forecasts for five&#160;years
prepared by our management. These cash flows were then discounted to their present value using
a discount rate that reflects current market assessments of the time value of money and the risks specific to the cash generating unit.
The sensitivity analysis performed continued to show significant headroom over the carrying value of the intangible assets at June 30.
2025&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In terms of product and sales development, and
in support of the foregoing assumption in revenue opportunities, for our analysis for the year ended June 30, 2025, we have identified
potential customers for the financial year ended June 30, 2026. We have discussed with such potential customers on product opportunities,
product type, potential quantities and the timing of orders. We believe we have the potential to generate revenue from such customers,
through customers that have placed or are about to place a purchase order with us.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Recognition of deferred tax assets</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Deferred tax assets are recognized for deductible
temporary differences and carried forward losses, only if the Company considers it is probable that future taxable amounts will be available
to utilize those temporary differences and losses.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Leases &#8212; Incremental borrowing rate</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Where the interest rate implicit in a lease cannot
be readily determined, an incremental borrowing rate is estimated to discount future lease payments to measure the present value of the
lease liability at the lease commencement date. Such a rate is based on what the Company estimates it would have to pay a third party
to borrow the funds necessary to obtain an asset of a similar value to the right-of-use asset, with similar terms, security and economic
environment.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Employee benefits provision</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As discussed in Note 3 of the June&#160;30, 2025
and June 30, 2024 financial statements, the liability for employee benefits expected to be settled more than 12&#160;months from the reporting
date are recognized and measured at the present value of the estimated future cash flows to be made in respect of all employees at the
reporting date. In determining the present value of the liability, the Company has considered the estimates of attrition rates and pay
increases through promotion and inflation.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Business combinations/Asset Acquisitions </i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As discussed in Note 3 of the June&#160;30, 2025
and June&#160;30, 2024 financial statement, business combinations are initially accounted for on a provisional basis. The fair value of
assets acquired, liabilities and contingent liabilities assumed are initially estimated by the Company considering all available information
at the reporting date. Fair value adjustments on the finalization of the business combination accounting is retrospective, where applicable,
to the period the combination occurred and may have an impact on the assets and liabilities, depreciation and amortization reported.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 75; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->71<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Going Concern</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The working capital
position as at June 30, 2025 of the Company reflected an excess of current liabilities over current assets&#160;of $4,125,457 (30
June 2024: $3,562,838). For the year ended June 30, 2025,&#160;The Company made a loss after income tax expense of $6, 645,453
(June&#160;30, 2024 loss after income tax expense of $3,546,195). The cash balance as at June 30, 2025 was $344,648 (June 30, 2024
was $24,522).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The above matters give rise to a material uncertainty that may cast significant doubt over the Company&#8217;s ability to continue as
a going concern. Therefore, the Company may be unable to realize its assets and discharge its liabilities in the normal course of business
at the amounts stated in the consolidated financial statements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Notwithstanding the
above matters, the Company&#8217;s board of directors believe that it is reasonably foreseeable that the Company will be able to
continue as a going concern and that it is appropriate to adopt the going concern basis in the preparation of the financial report,
after considering the following:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; font-size: 10pt">&#160;</td>
    <td style="width: 0.25in; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; font-size: 10pt">The Company&#8217;s board of directors have prepared detailed cash
flow projections for a period of at least 12&#160;months from the date of signing the consolidated financial report for the year ended
June 30, 2025.</td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">The Company&#8217;s ability to fund its operations is dependent upon
management&#8217;s plans and execution, which include raising additional capital through public offerings if required, obtaining regulatory
approvals and generating revenues from its products, and reducing expenditures accordingly if required, in order to be able to pay its
debts as and when they fall due.</p></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify">On February 21, 2025 the Company&#8217;s board of directors approved
by resolution to raise up to AUD$1,500,000 in convertible notes with a maturity date of 1 July, 2026 for the Company to continue as a
going concern.</td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March 13, 2025, the Company entered into the ELOC Purchase Agreement
in connection with an ELOC and a registration rights agreement with Lincoln Park, pursuant to which Lincoln Park agreed to purchase from
the Company, from time to time, up to $12,000,000 of ELOC Shares, subject to certain limitations set forth in the ELOC Purchase Agreement.
On August 29, 2025, the Company&#8217;s Registration Statement on Form F-1 registering the resale of the ELOC Shares was declared effective.
The Company expects to utilize proceeds from the ELOC for working capital and other general corporate purposes.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Company&#8217;s consolidated
financial statements have therefore been prepared on a going concern basis which contemplates the realization of assets and satisfaction
of liabilities and commitments in the normal course of business. The consolidated financial statements do not include any adjustments
relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities should the
Company be unable to continue as a going concern.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>




</div><!-- Field: Page; Sequence: 76; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->72<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;&#160;</p><div>

</div><div><a id="a_010"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>ITEM 6. DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>6.A. Directors, Executive Officers and Key Employees</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth the name,
age, positions and a brief description of the business experience of each of our directors, executive officers and key employees as of
the date hereof.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Directors and Officers</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth information regarding
our directors and officers as of the date of this Annual Report. Unless otherwise stated, the business address for our directors and
officers is that of our principal executive office at Level 19, 644 Chapel Street, South Yarra Vic 3141, Australia.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid; width: 28%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name</b></span></td>
    <td style="white-space: nowrap; width: 1%">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 10%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Age</b></span></td>
    <td style="white-space: nowrap; width: 1%">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 60%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Position(s)</b></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nathan Givoni</span></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">41</span></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer
    and Director (Board Member)</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thuy-Linh Gigler</span></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">45</span></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr.&#160;Paul M.&#160;Wynne</span></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">62</span></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Scientific Officer</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Simon H.&#160;Szewach</span></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">46</span></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director (Board Member)</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hon. Philip A. Dalidakis</span></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">49</span></td>
    <td style="white-space: nowrap">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Independent Director (Board
    Member)</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Management</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Nathan J.&#160;Givoni</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Nathan J.&#160;Givoni is one of our co-founders,
our Chief Executive Officer and a Director of the Company since inception. Mr.&#160;Givoni is a health professional with over 15&#160;years
of experience in the health and medical fields. His responsibilities to the Company include oversight of (i)&#160;the&#160;day-to-day
operation of our business, (ii)&#160;day-to-day science and formulations of new and existing product, (iii)&#160;manufacturing and supply
chain of our business, (iv)&#160;all intellectual property matters relating to our business and (v)&#160;the suppliers to our business.
He is the founder and Managing Director of Lifestyle Breakthrough Pty Ltd, a medical and allied health consulting service with locations
across Australia, from July&#160;2011 to 2023. Mr.&#160;Givoni is also the founder of the Metabolic Health Foundation, founded in Australia
in March&#160;2022 to present.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr.&#160;Givoni received a Bachelor of Science
in Physiology&#160;&amp; Psychology in 2006, a Bachelor of Science in Physiology (First Class&#160;Honors) in 2007 and a Bachelor of
Nutrition and Dietetics in 2009 respectively from Monash University. He worked as an adjunct lecturer at Monash University from 2014
to 2017, publishing multiple papers post his undergraduate degree. He has trained and worked as both a dietitian and exercise physiologist,
bringing clinical knowledge to our business. We believe that Mr.&#160;Givoni&#8217;s extensive background as a health professional and
his academic knowledge related to nutritional sciences qualifies him to serve on our Board.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Thuy-Linh Gigler</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Thuy-Linh Gigler has been the Chief Financial
Officer of the Company since June&#160;2025. Mrs. Gigler is employed as Head of CFO and Treasury Services at Vistra, a global professional
services firm, since September&#160;2024 and was Head of Finance at Vistra from October&#160;2022 to August&#160;2024. At Vistra, Mrs.&#160;Gigler
provides CFO and Treasury services to a portfolio of ASX listed and unlisted companies in the technology, medical services and mineral
exploration sectors. Prior to this role, Mrs.&#160;Gigler was Financial Controller at Tata Consumer Products Australia Pty Ltd from June&#160;2010
to May&#160;2022 and Finance Manager at Peter Rowland Catering Pty Ltd from May&#160;2006 to June&#160;2010.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mrs.&#160;Gilger qualified as a Certified Public
Accountant in 2007 and received a Bachelor of Commerce from the University of Melbourne in 2003.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Dr.&#160;Paul M.&#160;Wynne</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dr.&#160;Paul Wynne has been our Chief Scientific
Officer since November&#160;2024. He has over 35&#160;years of experience in the disciplines of analytical chemistry, the design and
manufacture of advanced materials, drug metabolism, pharmaceutical formulation, drug delivery and forensic toxicology. Prior to joining
Gelteq, he was the Manager of the Medicines Manufacturing Innovation Centre at Monash University in Melbourne, which works to strengthen
the pharmaceutical and allied manufacturing sector in&#160;Australia for domestic and international clients from November&#160;2016 to
October&#160;2024. He is the author of many reviewed papers, book chapters, patents, lectures, presentations and industry technical articles.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dr.&#160;Wynne received a Bachelor of Applied
Science in Applied Chemistry in 1984, Master of Applied Science in Organic Photochemistry in 1987 and a Doctor of Philosophy in Chemistry
and Toxicology in 2001 from RMIT University.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 77; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->73<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Directors</i></b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following noteworthy experience, qualifications,
attributes and skills for our directors, together with the biographical information for each director described below, led to our conclusion
that such persons should serve as our directors in light of our business and structure:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Simon H.&#160;Szewach - Director</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Simon H.&#160;Szewach is one of our co-founders
and served as our Executive Chairman of the Board of Directors of the Company from August&#160;2021 until March&#160;2025. He has served
as a Director on our Board of Directors since April&#160;1, 2025. He has extensive experience in commercial sales and marketing of new
products trends in the finance, technology and sport sectors. His prior work experience in sales, marketing and technology includes serving
as a managing partner of The Legats Group, a Melbourne-based company that invests in leading-edge start-ups with strong competitive advantages
through innovative technologies and intellectual property, from November&#160;2016 to present. Prior to that, Mr.&#160;Szewach served
as the co-founder and managing director of nTouch Pty Ltd, a proximity-based marketing platform, from 2013 to 2015. In 2015, YPB group
Ltd (ASX:YPB), a brand protection company, acquired nTouch Pty Ltd, and Mr.&#160;Szewach then served as President of Consumer Engagement
at YPB Group Ltd from 2015 to 2017. He was the co-founder and chief executive officer of StartHere.com.au, an incentive-based shopping
platform, from 2012 to 2015. Mr.&#160;Szewach is also the co-founder and a member of the board of directors of the Sports Diplomacy Alliance,
founded in September&#160;2021, and is also on the board of directors of Global Reviews Holding Pty Ltd, from June&#160;2012 to present</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr.&#160;Szewach received both his Bachelor of
Business in Banking&#160;&amp; Finance and a Bachelor of Arts in Asian Studies (Korean) respectively from Monash University in 2003.
We believe that Mr.&#160;Szewach&#8217;s extensive knowledge of our Company as founder and his experience in executive roles across multiple
start-ups qualifies him to serve on our Board.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Hon. Philip A.&#160;Dalidakis &#8211; Independent
Director</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Hon. Philip Dalidakis has been an independent
director on our board of directors since April&#160;2022. He is a political, business and industry leader in Australia with experience
in federal and state government and had held executive corporate roles at businesses in Australia. He is currently the managing partner
of Orizontas from July&#160;2020, a boutique corporate advisory consultancy based in Melbourne, Australia that solves business challenges
through strategic advice and deep expertise in political, market, reputational and climate risk.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">He served as the Executive General Manager, Corporate
Services at Australia Post, formerly the Australian Postal Corporation, the government business enterprise that provides postal services
in Australia, from July&#160;2019 to April&#160;2020, where he was responsible for communications, corporate secretarial, legal, regulatory
affairs and strategy functions. Prior to this, he served as the Victorian Minister for Innovation and the Digital Economy, Trade and
Investment and Small Business and as a member of the Parliament of Victoria, which is the bicameral legislature of the Australian state
of Victoria, from December&#160;2014 to June&#160;2019. As the Innovation Minister, he positioned the Australian state of Victoria as
a leading biotech, innovation&#160;&amp; technology hub across the Asia Pacific, where he executed a strategy that attracted APAC/ANZ
head offices of global tech companies such as GoPro Inc. (NASDAQ:&#160;GPRO), Hire Technologies Inc. (OTCMKTS:&#160;HIRRF), Slack Technologies,
Block, Inc. (formerly named Square, Inc. and d/b/a Square) (NYSE:&#160;SQ), Stripe, Inc. (d/b/a Stripe) and Zendesk Inc. (NYSE:&#160;ZEN)
into Melbourne.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Hon. Philip Dalidakis has been appointed
by the Australian government, since January&#160;2025, to represent the government on the Asia Pacific Economic Cooperation (APEC) Business
Advisory Council for a term of three&#160;years. He also currently serves as a director on the board of directors of various institutions
including as&#160;Chairman of VOICsa, a not for profit charity for victims of child sex abuse,&#160;the Washington D.C. based Center
for Asia Pacific Strategy from April&#160;2020. He previously sat on the board of directors of GrowthOps Ltd (ASX:&#160;TGO), an Australian-based
growth experience company that drives competitive growth for its corporate clients, chairing its Audit and Risk Committee from October&#160;2019
to November&#160;2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr.&#160;Dalidakis received both a Bachelor of
Business in Management and a Bachelor of Arts in Politics and Thai Language in 2000 from Monash University and a Masters of Commerce
from the University of New South Wales in 2003. We believe that the Hon. Dalidakis&#8217; background in business advisory, public service
and experience as director in listed companies qualifies him to serve on our Board.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Family Relationships</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">There are no family relationships, or other arrangements or understandings
between or among any of the directors, director nominees, officers or other person pursuant to which such person was selected to serve
as a director or officer.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>6.B. Compensation</b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the fiscal years ended June 30, 2025 and 2024, we paid an aggregate
of USD$0.28 million and USD$0.44 million, respectively, in cash (including salaries and mandatory provident fund contributions) to our
directors and officers. As of the date of this Annual Report, we are in compliance with all relevant laws and regulations regarding such
benefits.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>


</div><!-- Field: Page; Sequence: 78; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->74<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Outstanding Equity Awards at Fiscal Year-End</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We do not have any outstanding equity awards.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Employment Agreements</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Nathan J. Givoni has entered into an executive
service agreement with our Company on April 2021 which is attached as an exhibit to this Annual Report. The executive officer service
agreement has an indefinite term and shall continue thereafter until terminated by our Company or by Mr. Givoni by giving the other party
at least six months&#8217; prior written notice or otherwise in accordance with the terms thereof.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In October, 2024, the Compensation Committee and Mr. Givoni agreed
to lower the total renumeration payable by the Company to Mr. Givoni to AUD$222,000 (approximately USD$145,000) per year to preserve the
Company&#8217;s capital and to improve the Company&#8217;s fiscal management.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company entered into an agreement with Vistra
(Australia) Pty Ltd (&#8220;<b>Vistra</b>&#8221;), under which Mrs.&#160;Thuy-Linh Gigler, serves as our Chief Financial Officer, on
February&#160;2024. Mrs. Gigler has been selected to join the Company as CFO in June&#160;2025. The CFO Services Agreement has an indefinite
term and shall continue thereafter until terminated by our Company with sixty&#160;days written notice at any time or by Vistra by sixty&#160;days
written notice at any time. Under the CFO Services Agreement, the Company has agreed to pay a monthly renumeration of at least USD$2,304
(AUD$3,200) to Vistra for Mrs.&#160;Gigler&#8217;s services. Mrs.&#160;Gigler oversees the Company&#8217;s financial strategy.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>6.C. Board Practices</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Board of Directors</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of the date of this report, our board of directors consists of three
directors, one of whom who is &#8220;independent&#8221; within the meaning of Section&#160;5605(a)(2)&#160;of the NASDAQ Listing Rules
and meet the criteria for independence as set forth in Rule&#160;10A-3 of the Exchange&#160;Act. As of the date of this Annual Report,
we have two executive directors (Simon H.&#160;Szewach and Nathan J.&#160;Givoni), and one independent director (Hon Phillip Dalidakis).
Prof. David Morton and Mr. Jeffrey Olyniec, who had been independent directors on our board of directors, resigned from our board of directors
respectively on April 30, 2025 and September 30, 2025. The Board has conducted a search for qualified replacements for Prof. Morton and
Mr. Olyniec and expects to appoint two additional independent directors to our board of directors in early 2026.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Committees of the Board of Directors</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have established three Committees of our board
of directors: an Audit Committee, a Compensation Committee, and a Nominating and Corporate Governance Committee. We have adopted a formal
charter for each of the Audit and Risk Management Committee Charter, Compensation and Nominating and Governance committees. We have <span style="font-family: Times New Roman, Times, Serif">determined
that Mr.&#160;Dalidakis satisfy the &#8220;independence&#8221; requirements of Section&#160;5605(a)(2)&#160;of the Nasdaq Listing Rules
and Rule&#160;10A-3 under the Securities Exchange&#160;Act. Each Committee&#8217;s members and functions are described below.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Members will serve on these committees until
their resignation or until otherwise determined by our board of directors.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Audit
Committee.&#160;&#160;&#160;&#160;</i>Mr. Dalidakis serves as the sole member of our Audit Committee. He satisfies the
&#8220;independence&#8221; requirements of the NASDAQ listing rules and meet the independence standards under Rule&#160;10A-3 under
the Exchange&#160;Act. We have determined that Mr.&#160;Dalidakis possesses the accounting or related financial management
experience that qualifies him as an &#8220;audit committee financial expert&#8221; as defined by the rules and regulations of the
SEC.&#160;As a result of Prof. Morton&#8217;s and Mr. Olyniec&#8217;s resignation from our board of directors, the Company is not
compliant with Rule 5605(c)(2) of the Nasdaq Rules, which requires a company to have an audit committee comprised of at least three
independent directors. The Board has conducted a search for qualified replacements for Prof. Morton and Mr. Olyniec and expects to
appoint two additional independent directors to our board of directors who are also qualified to serve on our Audit Committee in early 2026.
The Audit Committee oversees our accounting and financial reporting processes and the audits of the financial statements of our
company. The Audit Committee is responsible for, among other things:</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">appointing the independent auditors and pre-approving all
auditing and non-auditing services permitted to be performed by the independent auditors;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">reviewing with the independent auditors any audit problems
or difficulties and management&#8217;s response;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">discussing the annual audited financial statements with management
and the independent auditors;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">reviewing the adequacy and effectiveness of our accounting
and internal control policies and procedures and any steps taken to monitor and control major financial risk exposures;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">reviewing and approving all proposed related party transactions;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">meeting separately and periodically with management and the
independent auditors;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"></p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">monitoring compliance with our code of business conduct and
ethics, including reviewing the adequacy and effectiveness of our procedures to ensure proper compliance; and</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;">
<tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="text-align: left; width: 0.25in">&#9679;</td><td style="text-align: justify">review the Company&#8217;s risk management framework including
in relation to economic, environmental, and social sustainability risk at least annually.</td>
</tr>
</table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><!-- Field: Page; Sequence: 79; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->75<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr.&#160;Dalidakis is the chairperson of the Audit
Committee. We are drawing upon Mr.&#160;Dalidakis&#8217; prior experience as a director on the board of directors of various institutions
including as the chair of the audit and risk committee of another Australian-based company in naming him as the chairperson of the Audit
Committee.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Compensation Committee.&#160;&#160;&#160;&#160;</i>Mr.
Dalidakis serves as the sole member of our Compensation Committee member and satisfies the &#8220;independence&#8221; requirements of
the NASDAQ listing rules and meet the independence standards under Rule&#160;10A-3 under the Exchange&#160;Act. The Compensation Committee
assist the board in reviewing and approving the compensation structure, including all forms of compensation, relating to our directors
and executive officers. Our chief executive officer may not be present at any Committee meeting during which his compensation is deliberated.
The Compensation Committee is responsible for, among other things:</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">reviewing and approving the total compensation package for
our most senior executive officers;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">approving and overseeing the total compensation package for
our executives other than the most senior executive officers;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">reviewing and recommending to the board with respect to the
compensation of our directors;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">reviewing periodically and approving any long-term incentive
compensation or equity plans;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">selecting compensation consultants, legal counsel or other
advisors after taking into consideration all factors relevant to that person&#8217;s independence from management; and</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">reviewing programs or similar arrangements, annual bonuses,
employee pension and welfare benefit plans.</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr.&#160;Dalidakis is the chairperson of the Compensation
Committee.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Nominating and Corporate Governance Committee.
</i>Mr. Dalidakis serves as the sole member of our Nominating and Corporate Governance Committee members and he satisfies the &#8220;independence&#8221;
requirements of the NASDAQ listing rules and meet the independence standards under Rule&#160;10A-3 under the Exchange&#160;Act. The Nominating
and Corporate Governance Committee assists our board of directors in selecting individuals qualified to become our directors and in determining
the composition of the board and its Committees. The Nominating and Corporate Governance Committee is responsible for, among other things:</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">identifying and recommending nominees for election or re-election
to our board of directors or for appointment to fill any vacancy;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">reviewing annually with our board of directors its current
composition in light of the characteristics of independence, age, skills, experience and availability of service to us;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">identifying and recommending to our board of directors to
serve as members of Committees;</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">advising the board periodically with respect to significant
developments in the law and practice of corporate governance as well as our compliance with applicable laws and regulations, and making
recommendations to our board of directors on all matters of corporate governance and on any corrective action to be taken; and</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">monitoring compliance with our code of business conduct and
ethics, including reviewing the adequacy and effectiveness of our procedures to ensure proper compliance.</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr.&#160;Dalidakis is the chairperson of the Nominating
and Corporate Governance Committee.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 80; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->76<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Qualification</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There is currently no shareholding qualification
for our directors, although a shareholding qualification for directors may be fixed in the future by our shareholders by ordinary resolution.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Duties of Directors</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under Australian law, our directors have a duty
to act honestly, in good faith and in the best interests of all shareholders. Our directors also have a duty to exercise the care, diligence
and skills that a reasonably prudent person would exercise in comparable circumstances. In fulfilling their fiduciary duty to the shareholders
of the Company, our directors must ensure compliance with our Constitution on and after the closing of our initial public offering. Our
shareholders may have the right to seek damages from either the Company, the directors personally, or both, if a duty owed by our directors
is breached.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The functions and powers of our board of directors
include, among others:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">appointing
officers and determining the term of office of the officers;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">exercising
the borrowing powers of the company and mortgaging the property of the Company;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">executing
checks, promissory notes and other negotiable instruments on behalf of the Company;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">maintaining
or registering a register of mortgages, charges or other encumbrances of the company; and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">adopt
any scheme or plan in the best interests of the Company designed to provide retiring or superannuation benefits for both present and
future non-executive directors;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">delegate
any of their powers to a committee consisting of such of their number as they may determine; and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">appoint
any person to be attorney of the Company.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 81; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->77<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Terms of Directors and Officers</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our officers are appointed by and serve at the
discretion of our board of directors. Our directors are not subject to a set term of office and hold office until the next general meeting
called for the appointment of directors and until their successor is duly appointed or such time as they die, resign or are removed from
office by a shareholders&#8217; ordinary resolution. The office of a director will be vacated automatically if, among other things, the
director resigns in writing, becomes bankrupt or makes any arrangement or composition with his/her creditors generally or is found to
be or becomes of unsound mind.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Non-Employee Director Compensation</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have not historically had a formal compensation
policy with respect to service on our board of directors, but we have reimbursed our non-employee directors for out-of-pocket direct
expenses incurred in connection with attending meetings on our behalf.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We expect our board to approve a non-employee
director compensation policy intended to provide a total compensation package that enables us to attract and retain qualified and experienced
individuals to serve as directors and to align our directors&#8217; interests with those of our shareholders. Under this policy, we will
pay each of our non-employee directors a cash retainer for service on the board of directors and for service on each committee on which
the director is a member.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The chairperson of each committee will receive
a higher retainer for such service. These retainers are payable, provided we have the requisite cash reserve available, in arrears in
four equal quarterly installments on the last&#160;day of each quarter, provided that the amount of such payment will be prorated for
any portion of such quarter that the director is not serving on our board of directors or the applicable committee. The retainers to
be paid to non-employee directors for service on the board of directors and for service on each committee of the board of directors on
which the director is a member are as follows:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; border-bottom: Black 1.5pt solid">Position</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Annual <br/> Service <br/> Retainer</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Chairperson <br/> Additional <br/> Retainer</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: justify">Board of Directors</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">USD$</td><td style="width: 9%; text-align: right">25,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">USD$</td><td style="width: 9%; text-align: right">5,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify">Audit Committee</td><td>&#160;</td>
    <td style="text-align: left">USD$</td><td style="text-align: right">5,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">USD$</td><td style="text-align: right">5,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify">Compensation Committee</td><td>&#160;</td>
    <td style="text-align: left">USD$</td><td style="text-align: right">5,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">USD$</td><td style="text-align: right">5,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: justify">Nominating and Corporate Governance Committee</td><td>&#160;</td>
    <td style="text-align: left">USD$</td><td style="text-align: right">5,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">USD$</td><td style="text-align: right">5,000</td><td style="text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, non-employee directors will be eligible
to participate in the proposed Incentive Plan and may be granted share options and/or restricted shares under the proposed Incentive
Plan from time to time.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>6.D. Employees</b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of June 30, 2025, we had seven full-time employees,
one part-time employee and ten consultants covering the following functions: sales, operations and marketing (6), finance and legal (5),
manufacturing and R&amp;D (6)&#160;and regulatory and intellectual property (1).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our full and part-time employees and consultants
are situated across Australia (12), the United&#160;States (4)&#160;and the United Kingdom (2).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 82; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->78<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have entered into employment contracts with
all of our full-time employees and consulting agreements with all of our part time staff and consultants. In addition to salaries and
benefits, we have provided performance-based incentives for some of our full-time employees to create an incentive for them to remain
as full-time employees.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>6.E. Share Ownership</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Except as specifically noted, the following
table sets forth information with respect to the beneficial ownership of our Ordinary Shares as of the date of this Annual Report by:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">each of our directors and executive officers; and</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">each person known to us to beneficially own more than 5%
of our Ordinary Shares on an as-converted basis.</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The calculations in the table below are based
on 10,711,059 Ordinary Shares outstanding as of the date of this Annual Report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Beneficial ownership is determined in accordance
with the rules and regulations of the SEC.&#160;In computing the number of shares beneficially owned by a person and the percentage ownership
of that person, we have included shares that the person has the right to acquire within 60&#160;days, including through the exercise
of any option, warrant or other right or the conversion of any other security. These shares, however, are not included in the computation
of the percentage ownership of any other person.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth information regarding
the beneficial ownership of our ordinary shares as of the date of this Annual Report by our officers, directors, and 5% or greater beneficial
owners of ordinary shares. There is no other person or group of affiliated persons known by us to beneficially own more than 5% of our
ordinary shares. Holders of our ordinary shares are entitled to one vote per share and vote on all matters submitted to a vote of our
shareholders, except as may otherwise be required by law.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have determined beneficial ownership in accordance
with the rules of the SEC. These rules generally attribute beneficial ownership of securities to persons who possess sole or shared voting
power or investment power with respect to those securities. The person is also deemed to be a beneficial owner of any security of which
that person has a right to acquire beneficial ownership within 60 days. Unless otherwise indicated, the person identified in this table
has sole voting and investment power with respect to all shares shown as beneficially owned by such person, subject to applicable community
property laws.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of November 13, 2025, we had 4,337,389 ordinary shares outstanding
that were held by record holders in the United States or believed to be United States based, representing approximately 40.48% of our
outstanding shares. Other than disclosed above, none of our shareholders has informed us that it is affiliated with a registered broker-dealer
or is in the business of underwriting securities. The number of individual holders of record is based exclusively upon our share register
and does not address whether a share or shares may be held by the holder of record on behalf of more than one person or institution who
may be deemed to be the beneficial owner of a share or shares in our company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 83; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->79<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Total <br/> Ordinary <br/> Shares <br/> Beneficially <br/> Owned</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">% of <br/> Beneficial <br/> Ownership</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Directors and Executive Officers:</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Simon H.&#160;Szewach</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">338,197</td><td style="padding-bottom: 1.5pt; width: 1%; text-align: left"><sup>(1)</sup></td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">3.16</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Nathan J.&#160;Givoni</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">657,087</td><td style="padding-bottom: 1.5pt; text-align: left"><sup>(2)</sup></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6.13</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Thuy&#160;&#8211;&#160;Linh Gigler</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Hon. Philip A.&#160;Dalidakis</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Total of all directors and executive officers (4 persons)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,160,093</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10.83</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold">5% Shareholders:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-size: 10pt">Crestmont Pty Ltd ATF Crestmont Investments Trust<sup>(3)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">642,323</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-size: 10pt">David Golik<sup>(4)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,012,288</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9.45</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Jeffrey Markoff<sup>(5)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,440,734</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">22.79</td><td style="text-align: left">%</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left">(1)</td><td style="text-align: justify">Consists of (i)&#160;153,300&#160;Ordinary Shares held by Legats
Pty Ltd ATF The Simon Szewach Family Trust (&#8220;<b>Legats</b>&#8221;), and (ii)&#160;184,897&#160;Ordinary Shares held by Domalina
Pty Ltd ATF Domalina Investments Trust (&#8220;<b>Domalina</b>&#8221;). Legats is a privately owned discretionary trust and Domalina
is a unit trust. The Ordinary Shares of Legats and Domalina are beneficially held by Simon H.&#160;Szewach. Does not include Ordinary
Shares held by Chaplin Investments Pty Ltd as trustee for Chaplin Investments Trust (&#8220;<b>Chaplin</b>&#8221;), a privately owned
discretionary trust. Because Simon H.&#160;Szewach, as one of the potential beneficiaries of Chaplin, does not have investment and voting
power of the Ordinary Shares, he is not deemed to be a beneficial owner of the Ordinary Shares held by Chaplin. Mr.&#160;Szewach had
been our Executive Chairman of the Board of Directors of the Company from August&#160;2021 until his resignation on March&#160;31, 2025.
He has served as a Director on our Board of Directors since April&#160;1, 2025.</td>
</tr></table><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left">(2)</td><td style="text-align: justify">Consists of (i)&#160;487,988&#160;Ordinary Shares held by Lorch
Investments Pty Ltd ATF Lorch Investments Trust (&#8220;<b>Lorch</b>&#8221;), (ii)&#160;76,650&#160;Ordinary Shares held by Givoni Investments
Pty Ltd ATF Givoni Investments Family Trust (&#8220;<b>Givoni Investments Trust</b>&#8221;) and (iii)&#160;92,449&#160;Ordinary Shares
held by Domalina Pty Ltd ATF Domalina Investments Trust (&#8220;<b>Domalina</b>&#8221;). Givoni Investments Trust and Lorch are privately
owned discretionary trusts and Domalina is a unit trust. The Ordinary Shares of Lorch, Givoni Investments Trust and Domalina are beneficially
held by Nathan J.&#160;Givoni.</td>
</tr></table><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left">(3)</td><td style="text-align: justify">Crestmont Pty Ltd ATF Crestmont Investments Trust is a privately
owned discretionary trust beneficially held by Mark Saltzman.</td>
</tr></table><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left">(4)</td><td style="text-align: justify">Consists of (i)&#160;975,975&#160;Ordinary Shares held by Chaplin
Investments Pty Ltd (&#8220;<b>Chaplin</b>&#8221;) and (ii)&#160;36,313&#160;Ordinary Shares held by Caddarly Pty Ltd ATF Golik Family
Trust No 2 (&#8220;<b>Caddarly</b>&#8221;). Chaplin and Caddarly are privately owned discretionary trusts. The Ordinary Shares of Chaplin
and Caddarly are beneficially held by David Golik.</td>
</tr></table><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left">(5)</td><td style="text-align: justify">Consists of (i) 1,748,992 Ordinary Shares held by ACK Pty Ltd
ATF Markoff Superannuation Fund No.2 (&#8220;<b>ACK</b>&#8221;) and (ii) 691,742 Ordinary Shares held by FFOKRAM Pty Ltd ATF FFOKRAM
Trust (&#8220;<b>FFOKRAM</b>&#8221;). ACK is a privately owned superannuation/pension fund that is beneficially held by Mr. Jeffrey Markoff
and Ms. Yumi Markoff. FFOKRAM is a privately owned discretionary trust, beneficially held by Mr. Jeffrey Markoff.</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>


</div><!-- Field: Page; Sequence: 84; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->80<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>6.F. Disclosure of a Registrant&#8217;s Action to Recover Erroneously
Awarded Compensation.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company was not required to prepare an accounting
restatement during or after the last completed fiscal year.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of the date of this Annual Report, the Company
has not taken any action to recover erroneously awarded compensation as defined under the applicable Nasdaq Listing Rules or Rule 10D-1
under the Securities Exchange Act of 1934.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have adopted a written Clawback Policy that
complies with Rule 10D-1 under the Nasdaq Listing Rules. The policy provides that, in the event we are required to prepare an accounting
restatement due to material non-compliance with any financial reporting requirement under the securities laws, we will recover from any
current or former executive officer who received incentive-based compensation (including stock options) during the three-year period
preceding the date on which we are required to prepare the restatement, the amount by which such compensation exceeded the amount that
would have been received based on the restated financial results.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of the date of this Annual Report, no restatements
have occurred that would trigger recovery under this policy, and no recovery actions are pending or contemplated.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><div><a id="a_011"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>ITEM 7. MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>7.A. Major Shareholders</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">See &#8220;<i>Item 6.E.- Share Ownership,</i>&#8221;
for a description of our major shareholders.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>7.B. Related Party Transactions</b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition to the director and officer compensation
arrangements discussed in <i>&#8220;Compensation of Directors and Officers,&#8221;</i> we describe below the related party transactions
of our company and our subsidiaries that occurred during the past two full fiscal years, and up to the date of this Annual Report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Shareholder Loan Agreements</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January&#160;20, 2022, we entered into separate
Loan Agreements, among others, with B&amp;M Givoni Pty Ltd ATF B&amp;M Givoni Superannuation Fund (the &#8220;<b>B&amp;M Givoni Superannuation
Fund</b>&#8221;, and the loan entered with the foregoing fund, the &#8220;B&amp;M Givoni Loan&#8221;) and our director Jeffrey W.&#160;Olyniec
(the &#8220;<b>Olyniec Loan</b>&#8221;) for the provision of loans. The principal of the B&amp;M Givoni Loan is $350,000, comprising
debt of AUD$262,570 and an amount of Ordinary Shares equivalent to AUD$87,430 (approximately USD$170,671 and USD$56,830) and the principal
of the Olyniec Loan is AUD$143,445, comprising debt of AUD$106,767 and an amount of Ordinary Shares equivalent to AUD$36,678 (approximately
USD$69,399 and USD$23,841). Both the B&amp;M Givoni Loan and the Olyniec Loan has an interest rate of 12% per annum maturing on July&#160;15,
2023 to fund the expenses for the proposed listing and for working capital purposes. As part of this loan agreement, we agreed to issue
AUD$1.00 of Ordinary Shares to the B&amp;M Givoni Superannuation Fund and Jeffrey W.&#160;Olyniec for every AUD$4.00 of principal loaned
to us. The Ordinary Shares were issued within 90&#160;days of the loan being advanced. The B&amp;M Givoni Superannuation Fund is our
Chief Executive Officer and Director Nathan J.&#160;Givoni&#8217;s parents&#8217; Superannuation fund or pension fund, with Nathan J
Givoni having no ownership, title or beneficial interests in this entity. On January&#160;3, 2023, both the B&amp;M Givoni Loan and the
Olyniec Loan were extended for an additional 12&#160;months at an interest rate of 12% per annum maturing on July&#160;15, 2024. Such
extensions constitute a substantial modification per IFRS&#160;9, and therefore the original liability is derecognized on modification
date, and the new liability for the extended loans is recognized at fair value, discounted using an appropriate discount rate. As of
June&#160;30, 2023, the outstanding amount payable for both the B&amp;M Givoni Loan and the Olyniec Loan is approximately AUD$483,601
(approximately USD$314,341). During October&#160;2023, both loan holders agreed to further extend the loans with a new maturity date
of December&#160;31, 2024. In October&#160;2024, both loan holders as described herein agreed to further extend the maturity date of
their loan to December&#160;31, 2025.<i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Provision of Services by Asiana Trading Corporation
Limited</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July&#160;1, 2021, we entered into a Consulting
Services Agreement (the &#8220;<b>Consulting Agreement</b>&#8221;) with Asiana. Asiana introduces new products on behalf of their clients
in China, including local sales marketing efforts, legal and compliance support, logistics services, and local supplier introductions.
During the term of the Consulting Agreement, Asiana had provided management services to the Company to facilitate the Company&#8217;s
services undertaken in China, including legal expenses, product samples and pre-paid expenses.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company paid Asiana AUD$546,564 (approximately USD$358,000) under
the Consulting Agreement in the fiscal year ended June 30, 2025 to reimburse certain operating costs of Asiana, which had several employees.
In the fiscal year ended June 30, 2024, the Company paid Asiana AUD$9,125 (USD$6,114) as demand for Asiana&#8217;s services was lower
in the fiscal year ended June 30, 2024 compared to the fiscal year ended June 30, 2025. While Mr.&#160;Olyniec was the sole shareholder
of Asiana, from October 2020 until December of 2021 and one its two directors, he received none of the amounts paid to Asiana under the
Consulting Agreement. As such, Mr.&#160;Olyniec was not reimbursed from the funds earned under the Consulting Agreement and did not perform
the services stipulated in the Consulting Agreement. On December&#160;25, 2021, Mr.&#160;Olyniec resigned as a director of Asiana.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 85; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->81<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>7.C. Interests of Experts and Counsel</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_012"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>ITEM 8. FINANCIAL INFORMATION</b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>8.A Consolidated Statements and Other Financial Information</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The financial statements required by this item
may be found at the end of this Annual Report on 20-F, beginning on page F-1.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Legal Proceedings</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">See &#8220;<i>Item 4.B. Business Overview - Legal
Proceedings</i>&#8221; for a description of our currently involved legal proceedings.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Dividends</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company never declared or paid cash dividends
on our Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>8.B No Significant Changes</b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">No significant changes to our financial condition
have occurred since the date of the annual financial statements contained herein.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><div><a id="a_013"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>ITEM 9. THE OFFER AND LISTING</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>9.A. Offer and Listing Details</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Gelteq Limited ordinary shares are listed for
trading on the Nasdaq Capital Market under the symbol &#8220;GELS.&#8221; The shares began trading on October 29, 2024 on the Nasdaq
Capital Market. The closing price for the ordinary shares was $2.31 on October 30, 2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>9.B. Plan of Distribution</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 86; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->82<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>9.C. Markets</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Gelteq Limited&#8217;s ordinary shares are currently
traded on the Nasdaq Capital Market under the symbol &#8220;GELS.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>9.D. Selling Shareholders</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>9.E. Dilution</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>9.F. Expenses of the Issuer</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><div><a id="a_014"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>ITEM 10. ADDITIONAL INFORMATION</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>10.A. Share Capital</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>10.B. Constitution </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A copy of our Constitution is attached as Exhibit
1.1 to this Annual Report. The information called for by this Item is incorporated by reference to the sections titled &#8220;<i>Description
of Share Capital</i>&#8221; and &#8220;<i>Comparison of Shareholder Rights</i>&#8221; included in our Rule 424(b)(4) Annual Report filed
with the SEC on October 22, 2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>10.C. Material Contracts</b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have not entered into any material contracts
other than in the ordinary course of business and other than those described in &#8220;<i>Item 4B. Business Overview &#8211; Material
Contracts</i>&#8221; or elsewhere in this Annual Report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>10.D. Exchange Controls</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Australia</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There are currently no exchange control regulations
in Australia applicable to us or our shareholders.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>10.E. Taxation</b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Australian Income Tax Considerations</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This section below provides a general summary
of the Australian tax considerations generally applicable to Australian resident and non-Australian resident shareholders of Gelteq with
respect to the ownership and disposition of Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The discussion in this section deals only with
the Australian taxation implications of the ownership and disposition of Ordinary Shares if you hold your Ordinary Shares as investments
on capital account.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These comments do not apply to you if you:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">hold
your securities as revenue assets or trading stock (which will generally be the case if you are a bank, insurance company or carry on
a business of share trading); or</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>


</div><!-- Field: Page; Sequence: 87; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->83<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">are
assessed on gains and losses on the securities under the taxation of financial arrangements <b>&#8220;TOFA&#8221;</b>&#160;provisions
in Division 230 of the Income Tax Assessment Act&#160;1997.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Australian taxation implications of holding
and disposing of the Ordinary Shares will vary depending upon your particular circumstances. Accordingly, it should not be relied upon
as taxation advice and you should seek and rely upon your own professional advice before concluding on the particular taxation treatment
that will apply to you. Furthermore, the discussion below is based upon the Australian income tax laws, applicable case law, regulations
and published rulings, determinations and statement of administrative practice of the Australian Taxation Office as at the date of this
filing. During the period of ownership of the Ordinary Shares by shareholders, the taxation laws of Australia, or their interpretation,
may change (possibly with retroactive effect).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Gelteq and its officers, employees, taxation
or other advisers do not accept any liability or responsibility in respect of any statement concerning taxation consequences, or in respect
of the taxation consequences.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This taxation summary is necessarily general
in nature and is not exhaustive of all Australian tax consequences that could apply in all circumstances for shareholders. It is strongly
recommended that each shareholder seek their own independent professional tax advice applicable to their particular circumstances.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This summary does not constitute financial product
advice as defined in the Corporations Act. This summary is confined to certain taxation matters, based on the relevant Australian tax
laws in force, established interpretations of that law and understanding of the practice of the relevant tax authority at the date of
this summary. This summary does not take into account the tax laws of countries other than Australia.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Australian Resident Shareholders</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This section applies to shareholders who are
residents of Australia for income tax purposes and hold their shares as investments on capital account.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Taxation in respect of dividends on Ordinary
Shares</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dividends paid by Gelteq on a share should constitute
assessable income of an Australian tax resident shareholder. Australia has a franking system wherein dividends can be franked and the
shareholder receives a franking credit which effectively represents the corporate tax paid by the company. Dividends can be &#8220;fully
franked&#8221;, &#8220;partially franked&#8221; or &#8220;unfranked&#8221; and the maximum franking credit is calculated at the corporate
tax rate (currently 30%).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Australian Resident Individuals and Complying
Superannuation Entities</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Australian tax resident shareholders who are
individuals or complying superannuation entities should include the dividend in their assessable income in the year the dividend is paid,
together with any franking credit attached to that dividend.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subject to the comments in relation to &#8220;Qualified
Persons&#8221; below, such shareholders should be entitled to a tax offset equal to the franking credit attached to the dividend. The
tax offset can be applied to reduce the tax payable on the investor&#8217;s taxable income. Where the tax offset exceeds the tax payable
on the investor&#8217;s taxable income, the investor should be entitled to a tax refund equal to the excess.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">To the extent that the dividend is unfranked,
an Australian individual shareholders will generally be taxed at their prevailing marginal rate on the dividend received (with no tax
offset). Complying Australian superannuation entities will generally be taxed at the prevailing rate for complying superannuation entities
on the dividend received (with no tax offset).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Corporate Shareholders</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Corporate shareholders are also required to include
both the dividend and the associated franking credits (if any) in their assessable income.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subject to the comments in relation to &#8220;Qualified
Persons&#8221; below, corporate shareholders should be entitled to a tax off setup to the amount of the franking credit attached to the
dividend.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 88; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->84<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">An Australian resident corporate shareholder
should be entitled to a credit in its own franking account to the extent of the franking credits attached to the distribution received.
This will allow the corporate shareholder to pass on the franking credits to its investor(s)&#160;on the subsequent payment off ranked
dividends.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Excess franking credits received by corporate
shareholders will not give rise to a refund entitlement for a company but can be converted into carry forward tax losses instead. This
is subject to specific rules on how the carry forward tax loss is calculated and utilized in future&#160;years. For completeness, this
tax loss cannot be carried back under the loss carry back tax offset rules introduced in the&#160;2020-21 Federal Budget.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Trusts and Partnerships</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Australian tax resident shareholders who are
trustees (other than trustees of complying superannuation entities, which are dealt with above) or partnerships are also required to
include any dividends and any franking credits in calculating the net income of the trust or partnership. Where a fully franked or partially
franked dividend is received, an Australian resident trust beneficiary that is not under a legal disability and that is presently entitled
to a share of the income of the trust estate in the relevant year of income, or the relevant partner in the partnership (as the case
maybe), may be entitled to a tax offset by reference to the beneficiary&#8217;s or partner&#8217;s share of the net income of the trust
or partnership.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">To the extent that the dividend is unfranked,
an Australian trustee (other than trustees of complying superannuation entities) or partnerships, will be required to include the unfranked
dividend in the net income of the trust or partnership. An Australian resident trust beneficiary that is not under a legal disability
and that is presently entitled to a share of the income of the trust estate (and not acting in a capacity as trustee) in the relevant
year of income, or the relevant partner in the partnership, will generally be taxed at the relevant prevailing tax rate on their share
of the net income of the trust or partnership (with no tax offset).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Additional or alternative considerations may
be relevant in relation to shareholders that are trustees of specific categories of trust under Australian tax law (such as managed investment
trusts, AMITs, or public trading trusts). The precise tax consequences for a trustee shareholder is a complex tax issue which requires
analysis based on each shareholder&#8217;s individual circumstances and the terms of the relevant trust deed. shareholders should obtain
their own tax advice to determine these matters.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Qualified Persons</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The benefit of franking credits can be denied
where a shareholder is not a &#8220;qualified person&#8221; in which case the shareholder will not be able to include an amount for the
franking credits in their assessable income and will not be entitled to a tax offset.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Broadly, to be a qualified person, a shareholder
must satisfy the holding period rule and, if necessary, the related payment rule. The holding period rule requires a shareholder to hold
the shares &#8220;at risk&#8221; for at least 45&#160;days continuously during the qualification period&#160;&#8212;&#160;starting from
the&#160;day after acquisition of the shares and ending 45&#160;days after the shares become ex-dividend&#160;&#8212;&#160;in order to
qualify for franking benefits.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This holding period rule is subject to certain
exceptions, including where the total franking offsets of an individual in a year of income do not exceed AUD$5,000.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Whether you are qualified person is a complex
tax issue which requires analysis based on each shareholder&#8217;s individual circumstances. Holders of the Ordinary Shares should obtain
their own tax advice to determine if these requirements have been satisfied.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Capital Gains Tax (&#8220;CGT&#8221;) Implications</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Disposal of Shares</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For Australian tax resident shareholders, who
hold their Ordinary Shares on capital account, the future disposal of Ordinary Shares will give rise to a CGT event at the time which
the legal and beneficial ownership of the Ordinary Shares are disposed of shareholders will derive a capital gain on the disposal of
their shares in Gelteq to the extent that the capital proceeds exceed the cost base of their Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 89; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->85<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A capital loss will be made where the capital
proceeds are less than the reduced cost base of their Ordinary Shares. Where a capital loss is made, capital losses can only be offset
against capital gains derived in the same or later incomes&#160;years. They cannot be offset against ordinary income nor carried back
to offset net capital gains arising in earlier income&#160;years. Capital losses may be carried forward to future income&#160;years subject
to the satisfaction of the Australian loss testing provisions.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Capital Proceeds</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The capital proceeds should be equal to any consideration
received by the shareholder in respect to the disposal of their Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Cost base of Ordinary Shares</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The cost base of an Ordinary Share will generally
be equal to the cost of acquiring the Ordinary Shares, plus any incidental costs of acquisition and disposal (i.e. brokerage costs and
legal fees). However, to the extent that a roll-over was obtained in relation to the acquisition of the Ordinary Shares under the Australian
scrip for scrip rules, the cost base should be equal to the inherited cost base of the pre-existing shares (i.e. the original interests).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>CGT Discount</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The CGT discount may apply to shareholders that
are Australian tax resident individuals, complying Australian superannuation funds or trusts, who have held, or are taken to have held,
their Ordinary Shares for at least 12&#160;months (not including the date of acquisition or date of disposal) at the time of the disposal
of their Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The impact of the scrip for scrip rollover provisions
on the holding period should be considered at an individual shareholder level. However, it is expected that the acquisition date of the
Ordinary Shares for the purposes of the CGT discount should be the acquisition date of the shareholder&#8217;s pre-existing shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The CGT discount is:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">one-half
if the shareholder is an individual or trustee: meaning only 50% of the capital gain will be included in the shareholder&#8217;s assessable
income; and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">one-third
if the shareholder is a trustee of a complying superannuation entity: meaning only two-thirds of the capital gain will be included in
the shareholder&#8217;s assessable income.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The CGT discount is not available to shareholders
that are companies.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If a shareholder makes a discounted capital gain,
any current year and/or carried forward capital losses will be applied to reduce the undiscounted capital gain before the relevant CGT
discount is applied. The resulting amount is then included in the shareholder&#8217;s net capital gain for the income year and included
in its assessable income.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The CGT discount rules relating to trusts are
complex. Subject to certain requirements being satisfied, the capital gain may flow through to the beneficiaries in that trust, who will
assess the eligibility for the CGT discount in their own right. Accordingly, we recommend trustees seek their own independent advice
on how the CGT discount applies to the trust and its beneficiaries.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Non-Australian Resident Shareholders</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This section applies to shareholders who are
not residents of Australia for income tax purposes and hold their shares as investments on capital account.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Taxation in Respect of Dividends on Ordinary
Shares</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Non-Australian resident shareholders who do not
have a permanent establishment in Australia should not be subject to Australian income tax but may be subject to Australian dividend
withholding tax on their Gelteq dividends.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>


</div><!-- Field: Page; Sequence: 90; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->86<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Franked Dividends</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As outlined above, Australia has a franking system
wherein dividends can be franked and Australian resident shareholders receive a franking credit which effectively represents the corporate
tax paid by the underlying company (i.e. Gelteq). Dividends can be &#8220;fully franked&#8221;, &#8220;partially franked&#8221; or &#8220;unfranked&#8221;.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dividends received by non-Australian resident
shareholders which are franked should not be subject to Australian dividend withholding tax to the extent of the franking (i.e. if the
dividend if fully franked, it should not be subject to Australian dividend withholding tax at all). However, refunds of franking credits
are not available to non-Australian resident shareholders.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Dividends Attributable to Conduit Foreign
Income</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Non-Australian resident shareholders should not
be subject to Australian dividend withholding tax where Gelteq pays an unfranked dividend out of income which Gelteq has declared to
be conduit foreign income (<b>&#8220;CFI&#8221;</b>). Generally, CFI would include amounts received by Gelteq that are attributable to
dividends received from foreign subsidiaries which are treated as non-assessable non-exempt income for Australian tax purposes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Unfranked Dividends</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Non-Australian resident shareholders should generally
be subject to Australian dividend withholding tax to the extent of the unfranked component of any dividends received that are not declared
to be CFI.&#160;Australian dividend withholding tax is imposed at a flat rate of 30% on the amount of the dividend that is unfranked
unless the shareholder is a tax resident of a country that has a double tax treaty (<b>&#8220;DTT&#8221;</b>) with Australia. In the
event the shareholder is otherwise able to rely on the DTT, the rate of Australian dividend withholding tax may be reduced (typically
to 15%), depending on the terms of the DTT.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>CGT Implications</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Non-Australian resident shareholders who do not
have a permanent establishment in Australia should not be subject to Australian CGT.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>General Australian Tax Matters</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This section applies to both Australian resident
and non-Australian resident shareholders.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>GST</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The acquisition or disposal of Ordinary Shares
by a shareholder (who is registered or required to be registered for GST) will be classified as a &#8220;financial supply&#8221; for
Australian GST purposes. Accordingly, Australian GST will not be payable in respect of amounts paid for the acquisition or disposal of
Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">No GST should be payable in respect of dividends
paid to shareholders.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subject to certain requirements, there may be
a restriction on the entitlement of shareholders registered for GST to claim an input tax credit for any GST incurred on costs associated
with the acquisition or disposal of Ordinary Shares (e.g. lawyer&#8217;s and accountants&#8217; fees).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Stamp Duty</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">No stamp duty should be payable on the acquisition
of Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>THE AUSTRALIAN FEDERAL INCOME TAX CONSEQUENCES
APPLICABLE TO HOLDERS OF ORDINARY SHARES WILL DEPEND ON EACH HOLDER&#8217;S PARTICULAR TAX CIRCUMSTANCES.&#160;YOU ARE URGED TO CONSULT
YOUR TAX ADVISOR REGARDING THE AUSTRALIAN AND NON-AUSTRALIAN.&#160;INCOME AND OTHER TAX CONSEQUENCES TO YOU, IN LIGHT&#160;OF YOUR PARTICULAR
INVESTMENT OR TAX CIRCUMSTANCES, OF ACQUIRING, HOLDING, AND DISPOSING OF ORDINARY SHARES.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>


</div><!-- Field: Page; Sequence: 91; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->87<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Certain U.S. Federal Income Tax Considerations</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following discussion is a summary of certain
material U.S.&#160;federal income tax considerations to U.S.&#160;Holders and Non-U.S.&#160;Holders (each as defined below) of the ownership
and disposition of Ordinary Shares. This discussion applies only to Ordinary Shares that are held as &#8220;capital assets&#8221; within
the meaning of Section&#160;1221 of the U.S.&#160;Internal Revenue Code of 1986, as amended (the &#8220;Code&#8221;) (generally, property
held for investment).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>United&#160;States Income Tax Considerations</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following does not purport to be a complete
analysis of all potential tax considerations arising in connection with the ownership and disposal of Ordinary Shares. The effects and
considerations of other U.S.&#160;federal tax laws, such as estate and gift tax laws, alternative minimum or Medicare contribution tax
consequences and any applicable state, local or non-U.S.&#160;tax laws are not discussed. This discussion is based on the Code, Treasury
regulations promulgated thereunder, judicial decisions, and published rulings and administrative pronouncements of the U.S.&#160;Internal
Revenue Service (the &#8220;IRS&#8221;), in each case in effect as of the date hereof. These authorities may change or be subject to
differing interpretations. Any such change or differing interpretation may be applied retroactively in a manner that could adversely
affect the tax consequences discussed below. We have not sought and will not seek any rulings from the IRS regarding the matters discussed
below. There can be no assurance the IRS will not take or a court will not sustain a contrary position to that discussed below regarding
the tax consequences discussed below.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This discussion does not address all U.S.&#160;federal
income tax consequences relevant to a holder&#8217;s particular circumstances. In addition, it does not address consequences relevant
to holders subject to special rules, including, without limitation:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">regulated investment companies
    and real estate investment trusts;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">brokers, dealers or traders
    in securities;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">traders in securities that
    elect to mark to market interested party transactions that require shareholder approval;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">tax-exempt organizations
    or governmental organizations;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S.&#160;expatriates and
    former citizens or long-term residents of the United&#160;States;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">persons holding Ordinary
    Shares as part of a hedge, straddle, constructive sale, or other risk reduction strategy or as part of a conversion transaction or
    other integrated investment;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">persons subject to special
    tax accounting rules as a result of any item of gross income with respect to Ordinary Shares being taken into account in an applicable
    financial statement;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">persons that actually or
    constructively own 5% or more (by vote or value) of the Ordinary Shares;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;controlled foreign
    corporations,&#8221; &#8220;passive foreign investment companies,&#8221; and corporations that accumulate earnings to avoid U.S.&#160;federal
    income tax;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">S corporations, partnerships
    or other entities or arrangements treated as partnerships or other flow-through entities for U.S.&#160;federal income tax purposes
    (and investors therein);</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S.&#160;Holders having
    a functional currency other than the U.S.&#160;dollar;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">persons who hold or received
    Ordinary Shares pursuant to the exercise of any employee stock option or otherwise as compensation; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">tax-qualified retirement
    plans.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For purposes of this discussion, a &#8220;U.S.&#160;Holder&#8221;
is any beneficial owner of Ordinary Shares that is for U.S.&#160;federal income tax purposes:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in individual who is a
    citizen or resident of the United&#160;States;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a corporation (or other
    entity taxable as a corporation) created or organized under the laws of the United&#160;States, any state thereof, or the District
    of Columbia;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>


</div><!-- Field: Page; Sequence: 92; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->88<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">an estate, the income of
    which is subject to U.S.&#160;federal income tax regardless of its source; or</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a trust that (1)&#160;is
    subject to the primary supervision of a U.S.&#160;court and the control of one or more &#8220;United&#160;States persons&#8221; (within
    the meaning of Section&#160;7701(a)(30)&#160;of the Code), or (2)&#160;has a valid election in effect to be treated as a &#8220;United&#160;States
    person&#8221; (within the meaning of Section&#160;7701(a)(30)&#160;of the Code) for U.S.&#160;federal income tax purposes.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an entity or arrangement treated as a partnership
for U.S.&#160;federal income tax purposes holds Ordinary Shares, the tax treatment of an owner of such entity will depend on the status
of the owners, the activities of the entity or arrangement and certain determinations made at the partner level. Accordingly, entities
or arrangements treated as partnerships for U.S.&#160;federal income tax purposes and the partners in such partnerships should consult
their tax advisors regarding the U.S.&#160;federal income tax consequences to them.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>THE U.S.&#160;FEDERAL INCOME TAX CONSEQUENCES
APPLICABLE TO HOLDERS OF ORDINARY SHARES WILL DEPEND ON EACH HOLDER&#8217;S PARTICULAR TAX CIRCUMSTANCES.&#160;YOU ARE URGED TO CONSULT
YOUR TAX ADVISOR REGARDING THE U.S.&#160;FEDERAL, STATE, AND LOCAL, AND NON-U.S.&#160;INCOME AND OTHER TAX CONSEQUENCES TO YOU, IN LIGHTOF
YOUR PARTICULAR INVESTMENT OR TAX CIRCUMSTANCES, OF ACQUIRING, HOLDING, AND DISPOSING OF ORDINARY SHARES.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>U.S.&#160;Holders</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Distributions on Ordinary Shares</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If we make distributions of cash or property
on the Ordinary Shares, the gross amount of such distributions (including any amount of foreign taxes withheld) will be treated for U.S.&#160;federal
income tax purposes first as a dividend to the extent of its current and accumulated earnings and profits(as determined for U.S.&#160;federal
income tax purposes), and then as a tax-free return of capital to the extent of the U.S.&#160;Holder&#8217;s tax basis, with any excess
treated as capital gain from the sale or exchange of the shares. Because we do not expect to provide calculations of its earnings and
profits under U.S.&#160;federal income tax principles, a U.S.&#160;Holder should expect all cash distributions to be reported as dividends
for U.S.&#160;federal income tax purposes. Any dividend will not be eligible for the dividends received deduction allowed to corporations
in respect of dividends received from U.S.&#160;corporations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subject to the discussions below under &#8220;&#8212;<i>&#160;Passive
Foreign Investment Company Rules</i>,&#8221; dividends received by certain non-corporate U.S.&#160;Holders (including individuals) may
be &#8220;qualified dividend income,&#8221; which is taxed at the lower applicable long-term capital gains rate, provided that:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">either (a)&#160;the Ordinary
    Shares are readily tradable on an established securities market in the United&#160;States, or (b)&#160;we are eligible for the benefits
    of the Convention between the Government of the United&#160;States of America and the Government of the Australia for the Avoidance
    of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (the &#8220;Treaty&#8221;);</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">we are neither a PFIC (as
    discussed below under &#8220;&#8212;<i>&#160;Passive Foreign Investment Company Rules</i>&#8221;) nor treated as such with respect
    to the U.S.&#160;Holder in any taxable year in which the dividend is paid or the preceding taxable year;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the U.S.&#160;Holder satisfies
    certain holding period requirements; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">certain other requirements
    are met.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 93; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->89<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">U.S.&#160;Holders should consult their own tax
advisors regarding the availability of the lower rate for dividends paid with respect to Ordinary Shares. Subject to certain exceptions,
dividends on Ordinary Shares will constitute foreign source income and generally passive income for foreign tax credit limitation purposes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Sale, Exchange, Redemption or Other Taxable
Disposition of Ordinary Shares</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subject to the discussion below under &#8220;<i>&#8212;&#160;Passive
Foreign Investment Company Rules</i>,&#8221; a U.S.&#160;Holder generally will recognize gain or loss on any sale, exchange, redemption
or other taxable disposition of Ordinary Shares in an amount equal to the difference between (i)&#160;the amount realized on the disposition
and (ii)&#160;such U.S.&#160;Holder&#8217;s adjusted tax basis in such Ordinary Shares, as the case may be. Any gain or loss recognized
by a U.S.&#160;Holder on a taxable disposition of Ordinary Shares generally will be capital gain or loss. A non-corporate U.S.&#160;Holder,
including an individual, who has held the Ordinary Shares for more than one year generally will be eligible for reduced tax rates for
such long-term capital gains. The deductibility of capital losses is subject to limitations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Any such gain or loss recognized generally will
be treated as U.S.&#160;source gain or loss. U.S.&#160;Holders are urged to consult their own tax advisor regarding the ability to claim
a foreign tax credit and the application of the Treaty to such U.S.&#160;Holder&#8217;s particular circumstances.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Passive Foreign Investment Company Rules</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The treatment of U.S.&#160;Holders of Ordinary
Shares could be materially different from that described above, if we are treated as a PFIC for U.S.&#160;federal income tax purposes.
A non-U.S.&#160;entity treated as a corporation for U.S.&#160;federal income tax purposes generally will be a PFIC for U.S.&#160;federal
income tax purposes for any taxable year if either (1)&#160;at least 75% of its gross income for such year is passive income or (2)&#160;at
least 50% of the value of its assets (generally based on an average of the quarterly values of the assets) during such year is attributable
to assets that produce passive income or are held for the production of passive income. For this purpose, we will be treated as owning
its proportionate share of the assets and earning its proportionate share of the income of any other entity treated as a corporation
for U.S.&#160;federal income tax purposes in which we own, directly or indirectly, 25% or more (by value) of the stock. Based on the
current and anticipated composition of the income, assets and operations and our subsidiaries, we do not believe it will be treated as
a PFIC for the current taxable year.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">However, whether we or any of our subsidiaries
are a PFIC for any taxable year is a factual determination that depends on, among other things, the composition of our income and assets,
our market value and the market value of our subsidiaries&#8217; shares and assets. Changes in the composition of our income or asset
may cause us to be or become a PFIC for the current or subsequent taxable&#160;years. In addition, whether we are treated as a PFIC for
U.S.&#160;federal income tax purposes is determined annually after the close of each taxable year and, thus, is subject to significant
uncertainty. Moreover, the application of the PFIC rules is subject to uncertainty in several respects, and we cannot assure you that
the IRS will not take a contrary position or that a court will not sustain such a challenge by the IRS.&#160;Accordingly, there can be
no assurances that we will not be treated as a PFIC for the current taxable year or in any future taxable year.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the PFIC rules, if we were considered a
PFIC at any time that a U.S.&#160;Holder owns Ordinary Shares, we would continue to be treated as a PFIC with respect to such U.S.&#160;Holder&#8217;s
investment unless (i)&#160;it ceased to be a PFIC and (ii)&#160;the U.S.&#160;Holder made a &#8220;deemed sale&#8221; election&#8217;
under the PFIC rules. If such election is made, a U.S.&#160;Holder will be deemed to have sold its Ordinary Shares at their fair market
value on the last&#160;day of the last taxable year in which we are classified as a PFIC, and any gain from such deemed sale would be
subject to the consequences described below. After the deemed sale election, the Ordinary Shares with respect to which the deemed sale
election was made will not be treated as shares in a PFIC unless we subsequently become a PFIC.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For each taxable year that we are treated as
a PFIC with respect to a U.S.&#160;Holder&#8217;s Ordinary Shares, the U.S.&#160;Holder will be subject to special tax rules with respect
to any &#8220;excess distribution&#8221; (as defined below) received and any gain realized from a sale or disposition (including a pledge)
of its Ordinary Shares (collectively the &#8220;Excess Distribution Rules&#8221;), unless the U.S.&#160;Holder makes a valid QEF election
or mark-to-market election as discussed below. Distributions received by a U.S.&#160;Holder in a taxable year that are greater than 125%
of the average annual distributions received during the shorter of the three preceding taxable&#160;years or the U.S.&#160;Holder&#8217;s
holding period for the Ordinary Shares will be treated as excess distributions. Under these special tax rules:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the excess distribution
    or gain will be allocated ratably over the Ordinary Shares held by the U.S.&#160;Holder;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>


</div><!-- Field: Page; Sequence: 94; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->90<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the amount allocated to
    the current taxable year, and any taxable&#160;years in the U.S.&#160;Holder&#8217;s holding period prior to the first taxable year
    in which we are a PFIC, will be treated as ordinary income; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the amount allocated to
    each other taxable year will be subject to the highest tax rate in effect for individuals or corporations, as applicable, for each
    such year and the interest charge generally applicable to underpayments of tax will be imposed on the resulting tax attributable
    to each such year.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the Excess Distribution Rules, the tax
liability for amounts allocated to taxable&#160;years prior to the year of disposition or excess distribution cannot be offset by any
net operating losses, and gains (but not losses) realized on the sale of the Ordinary Shares cannot be treated as capital gains, even
though the U.S.&#160;Holder holds the Ordinary Shares as capital assets.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Certain of the PFIC rules may impact U.S.&#160;Holders
with respect to equity interests in subsidiaries and other entities which we may hold, directly or indirectly, that are PFICs (collectively,
&#8220;Lower-Tier PFICs&#8221;). There can be no assurance, however, that we do not own, or will not in the future acquire, an interest
in a subsidiary or other entity that is or would be treated as a Lower-Tier PFIC.&#160;U.S.&#160;Holders should consult their own tax
advisors regarding the application of the PFIC rules to any of our subsidiaries.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If we are a PFIC, a U.S.&#160;Holder of Ordinary
Shares may avoid taxation under the Excess Distribution Rules described above by making a &#8220;qualified electing fund&#8221; (&#8220;<b>QEF</b>&#8221;)
election. However, a U.S.&#160;Holder may make a QEF election with respect to its Ordinary Shares only if we provide U.S.&#160;Holders
on an annual basis with certain financial information specified under applicable U.S.&#160;Treasury regulations. Because we do not intend
to provide such information, however, the QEF Election will not be available to U.S.&#160;Holders with respect to Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Alternatively, a U.S.&#160;Holder of &#8220;marketable
stock&#8221; (as defined below) may make a mark-to-market election for its Ordinary Shares to elect out of the Excess Distribution Rules
discussed above if we are treated as a PFIC.&#160;If a U.S.&#160;Holder makes a mark-to-market election with respect to its Ordinary
Shares, such U.S.&#160;Holder will include in income for each year that we are treated as a PFIC with respect to such Ordinary Shares
an amount equal to the excess, if any, of the fair market value of the Ordinary Shares as of the close of the U.S.&#160;Holder&#8217;s
taxable year over the adjusted basis in the Ordinary Shares. A U.S.&#160;Holder will be allowed a deduction for the excess, if any, of
the adjusted basis of the Ordinary Shares over their fair market value as of the close of the taxable year. However, deductions will
be allowed only to the extent of any net mark-to-market gains on the Ordinary Shares included in the U.S.&#160;Holder&#8217;s income
for prior taxable&#160;years. Amounts included in income under a mark-to-market election, as well as gain on the actual sale or other
disposition of the Ordinary Shares, will be treated as ordinary income. Ordinary loss treatment will also apply to the deductible portion
of any mark-to-market loss on the Ordinary Shares, as well as to any loss realized on the actual sale or disposition of the Ordinary
Shares, to the extent the amount of such loss does not exceed the net mark-to-market gains for such Ordinary Shares previously included
in income. A U.S.&#160;Holder&#8217;s basis in the Ordinary Shares will be adjusted to reflect any mark-to-market income or loss. If
a U.S.&#160;Holder makes a mark-to-market election, any distributions we make would generally be subject to the rules discussed above
except the lower rates applicable to qualified dividend income would not apply.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The mark-to-market election is available only
for &#8220;marketable stock,&#8221; which is stock that is regularly traded on a qualified exchange or other market, as defined in applicable
U.S.&#160;Treasury regulations. The Ordinary Shares, which are expected to be listed on Nasdaq, are expected to qualify as marketable
stock for purposes of the PFIC rules, but there can be no assurance that Ordinary Shares will be &#8220;regularly traded&#8221; for purposes
of these rules. Because a mark-to-market election cannot be made for equity interests in any Lower-Tier PFICs, a U.S.&#160;Holder will
continue to be subject to the Excess Distribution Rules with respect to its indirect interest in any Lower-Tier PFICs as described above,
even if a mark-to-market election is made for us.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If a U.S.&#160;Holder does not make a mark-to-market
election (or a QEF election) effective from the first taxable year of a U.S.&#160;Holder&#8217;s holding period for the Ordinary Shares
in which we are a PFIC, then the U.S.&#160;Holder generally will remain subject to the Excess Distribution Rules. A U.S.&#160;Holder
that first makes a mark-to-market election with respect to the Ordinary Shares in a later year will continue to be subject to the Excess
Distribution Rules during the taxable year for which the mark-to-market election becomes effective, including with respect to any mark-to-market
gain recognized at the end of that year. In subsequent&#160;years for which a valid mark-to-mark election remains in effect, the Excess
Distribution Rules generally will not apply. A U.S.&#160;Holder that is eligible to make a mark-to-market with respect to its Ordinary
Shares may do so by providing the appropriate information on IRS Form&#160;8621 and timely filing that form with the U.S.&#160;Holder&#8217;s
tax return for the year in which the election becomes effective. U.S.&#160;Holders should consult their own tax advisors as to the availability
and desirability of a mark-to-market election, as well as the impact of such election on interests in any Lower-Tier PFICs.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 95; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->91<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A U.S.&#160;Holder of a PFIC may be required
to file an IRS Form&#160;8621 on an annual basis. U.S.&#160;Holders should consult their own tax advisors regarding any reporting requirements
that may apply to them if we are a PFIC.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">U.S.&#160;Holders are strongly encouraged to
consult their tax advisors regarding the application of the PFIC rules to their particular circumstances.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Non-U.S.&#160;Holders</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The section applies to Non-U.S.&#160;Holders
of Ordinary Shares. For purposes of this discussion, a Non-U.S.&#160;Holder means a beneficial owner (other than a partnership or an
entity or arrangement so characterized for U.S.&#160;federal income tax purposes) of Ordinary Shares that is not a U.S.&#160;Holder,
including:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a nonresident alien individual,
    other than certain former citizens and residents of the United&#160;States;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a foreign corporation;
    or</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a foreign estate or trust.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>&#160;</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>U.S.&#160;Federal Income Tax Consequences
of the Ownership and Disposition of Ordinary Shares to Non-U.S.&#160;Holders</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Any (i)&#160;distributions of cash or property
paid to a Non-U.S.&#160;Holders in respect of Ordinary Shares or (ii)&#160;gain realized upon the sale or other taxable disposition of
Ordinary Shares generally will not be subject to U.S.&#160;federal income taxation unless:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the gain or distribution
    is effectively connected with the Non-U.S.&#160;Holder&#8217;s conduct of a trade or business within the United&#160;States (and,
    if required by an applicable income tax treaty, the Non-U.S.&#160;Holder maintains a permanent establishment in the United&#160;States
    to which such gain is attributable); or</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in the case of any gain,
    the Non-U.S.&#160;Holder is a nonresident alien individual present in the United&#160;States for 183&#160;days or more during the
    taxable year of the disposition and certain other requirements are met.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Gain or distributions described in the first
bullet point above generally will be subject to U.S.&#160;federal income tax on a net income basis at the regular rates. A Non-U.S.&#160;Holder
that is a corporation also may be subject to a branch profits tax at a rate of 30% (or such lower rate specified by an applicable income
tax treaty) on such effectively connected gain, as adjusted for certain items.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Gain described in the second bullet point above
will be subject to U.S.&#160;federal income tax at a rate of 30% (or such lower rate specified by an applicable income tax treaty), which
may be offset by U.S.&#160;source capital losses of the Non-U.S.&#160;Holder (even though the individual is not considered a resident
of the United&#160;States), provided the Non-U.S.&#160;Holder has timely filed U.S.&#160;federal income tax returns with respect to such
losses.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Non-U.S.&#160;Holders should consult their own
tax advisors regarding potentially applicable income tax treaties that may provide for different rules.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Information Reporting and Backup Withholding</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Information reporting requirements may apply
to distributions received by U.S.&#160;Holders of Ordinary Shares, and the proceeds received on sale or other taxable the disposition
of Ordinary Shares effected within the United&#160;States (and, in certain cases, outside the United&#160;States), in each case other
than U.S.&#160;Holders that are exempt recipients (such as corporations). Backup withholding may apply to such amounts if the U.S.&#160;Holder
fails to provide an accurate taxpayer identification number (generally on an IRS Form&#160;W-9 provided to the paying agent of the U.S.&#160;Holder&#8217;s
broker) or is otherwise subject to backup withholding. Any distributions with respect to Ordinary Shares and proceeds from the sale,
exchange, redemption or other disposition of Ordinary Shares may be subject to information reporting to the IRS and possible U.S.&#160;backup
withholding. U.S.&#160;Holders should consult their own tax advisors regarding the application of the U.S.&#160;information reporting
and backup withholding rules.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 96; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->92<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Information returns may be filed with the IRS
in connection with, and Non-U.S.&#160;Holders may be subject to backup withholding on amounts received in respect of, a Non-U.S.&#160;Holder&#8217;s
Ordinary Shares, unless the Non-U.S.&#160;Holder furnishes to the applicable withholding agent the required certification as to its non-U.S.&#160;status,
such as by providing a valid IRS Form&#160;W-8BEN, IRS Form&#160;W-8BEN-E or IRS Form&#160;W-8ECI, as applicable, or the Non-U.S.&#160;Holder
otherwise establishes an exemption. Distributions paid with respect to Ordinary Shares and proceeds from the sale of other disposition
of Ordinary Shares received in the United&#160;States by a Non-U.S.&#160;Holder through certain U.S.-related financial intermediaries
may be subject to information reporting and backup withholding unless such Non-U.S.&#160;Holder provides proof an applicable exemption
or complies with certain certification procedures described above, and otherwise complies with the applicable requirements of the backup
withholding rules.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Backup withholding is not an additional tax.
Amounts withheld as backup withholding generally may be credited against the taxpayer&#8217;s U.S.&#160;federal income tax liability,
and a taxpayer may obtain a refund of any excess amounts withheld under the backup withholding rules by timely filing the appropriate
claim for a refund with the IRS and furnishing any required information.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>THE U.S.&#160;FEDERAL INCOME TAX CONSEQUENCES
APPLICABLE TO HOLDERS OF ORDINARY SHARES WILL DEPEND ON EACH HOLDER&#8217;S PARTICULAR TAX CIRCUMSTANCES.&#160;YOU ARE URGED TO CONSULT
YOUR TAX ADVISOR REGARDING THE U.S.&#160;FEDERAL, STATE, AND LOCAL, AND NON-U.S.&#160;INCOME AND OTHER TAX CONSEQUENCES TO YOU, IN LIGHTOF
YOUR PARTICULAR INVESTMENT OR TAX CIRCUMSTANCES, OF ACQUIRING, HOLDING, AND DISPOSING OF ORDINARY SHARES.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>10.F. Dividends and Paying Agents</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>10.G. Statement by Experts</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>10.H. Documents on Display</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is subject to the informational requirements
of the Exchange Act and will file reports, registration statements and other information with the SEC. The Company&#8217;s reports, registration
statements and other information can be inspected on the SEC&#8217;s website at www.sec.gov. You may also visit us on website at www.gelteq.com.
However, information contained on our website does not constitute a part of this Annual Report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>10.I. Subsidiary Information</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>10.J. Annual Report to Security Holders</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 97; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->93<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_015"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>ITEM 11. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET
RISK</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our activities expose to a variety of financial
risks: market risks (including interest rate risk and foreign currency risk), credit risk and liquidity risk. Our overall risk management
program focuses on the unpredictability of financial markets and seeks to minimize potential adverse effects on our financial performance.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Financial risk management is carried out by the
accounting and finance department under the supervision of the board of directors. The board of directors provides principles for overall
risk management.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(a)</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Concentration
risk</b></span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(b)</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Interest
rate risk</b></span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have limited exposure to interest rate risk
arising from long-term borrowings as these are based on fixed rates. There are no borrowings obtained at variable rates for the years
ended June 30, 2025 and June&#160;30, 2024. All cash is held in checking accounts or on hand, and do not earn interest.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(c)</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Foreign
currency risk</b></span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have only very minor exposure to foreign currency
risk. Foreign exchange risk arises from future commercial transactions and recognized financial assets and financial liabilities denominated
in a currency that is not the entity&#8217;s functional currency. The risk is measured using sensitivity analysis and cash flow forecasting.
Management understands that, over the next twelve months, it will deal in a much greater volume in foreign currencies and are in the
process of having in place a risk management policy accordingly.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(d)</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Credit
risk</b></span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Credit risk refers to the risk that a counterparty
will default on its contractual obligations resulting in financial loss to the group. The maximum exposure to credit risk at the reporting
date to recognized financial assets is the carrying amount, net of any provisions for impairment of those assets, as disclosed in the
statement of financial position and notes to the financial statements. The Company does not hold any collateral.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">All trade and other receivables are current as
at June 30, 2025 and June&#160;30, 2024, with no balances past due.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recorded no bad debt expense in the
years ended June 30, 2025 and June&#160;30, 2024. As of June 30, 2025 and June&#160;30, 2024, there was no expected credit losses recorded.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Generally, trade receivables are written off
when there is no reasonable expectation of recovery. Indicators of this include the failure of a debtor to engage in a repayment plan,
no active enforcement activity and a failure to make contractual payments for a period greater than 1 year.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(e)</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Liquidity
risk</b></span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Vigilant liquidity risk management requires the
Company to maintain sufficient liquid assets (mainly cash and cash equivalents), and available borrowing facilities to be able to pay
debts as and when they become due and payable. The Company manages liquidity risk by maintaining adequate cash reserves and available
borrowing facilities by continuously monitoring actual and forecast cash flows and matching the maturity profiles of financial assets
and liabilities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Borrowings as at June 30, 2025 and June&#160;30,
2024 are fully drawn.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 98; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->94<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_016"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>ITEM 12. DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>12.A Debt Securities.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">None.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>12.B Warrants and Rights.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">None.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>12.C Other Securities.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">None.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>12.D American Depositary Shares.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">None.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 99; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->95<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_017"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>PART II</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_018"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>ITEM 13. DEFAULTS, DIVIDEND ARREARAGES AND
DELINQUENCIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We do not have any material defaults, dividend
arrearages or delinquencies.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><div><a id="a_019"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>ITEM 14. MATERIAL MODIFICATIONS TO THE RIGHTS
OF SECURITY HOLDERS AND USE OF PROCEEDS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>14.A - D. Material Modifications to the Rights
of Security Holders</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There have been no material modifications to
the rights of Gelteq Limited security holders.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>14.E. Use of Proceeds</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following &#8220;Use of Proceeds&#8221; information
relates to the registration statement on Form F-1, as amended (File Number: 333-280804), or the IPO Form F-1, in relation to our initial
public offering of 1,300,000 ordinary shares at an offering price of US$4.00 per share. The IPO Form F-1 was declared effective by the
SEC on September 30, 2024. Our initial public offering closed on October 30, 2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Benchmark Company LLC acted as the representatives
of the underwriters. We raised approximately U.S.$4.65 million in net proceeds from the initial public offering after deducting underwriting
discounts, commissions, fees and estimated offering expenses of approximately U.S.$0.55 million payable by us.&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">None of the net proceeds from our initial public
offering were directly or indirectly paid to the directors, officers of our company or their associates, persons owning 10% or more of
Gelteq&#8217;s ordinary shares, or our affiliates.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of June 30, 2025, there is no material change
in the use of proceeds as described in our registration statement on Form F-1.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><div><a id="a_020"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>ITEM 15. CONTROLS AND PROCEDURES</b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Disclosure Controls
    and Procedures</i></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the supervision and with the participation
of our management, including our principal executive officer and our principal financial officer, we conducted an evaluation of our disclosure
controls and procedures, as such term is defined under Rule 13a-15(e) promulgated under the Exchange Act. Our principal executive officer
and principal financial officer have concluded that our disclosure controls and procedures were effective as of the end of the period
covered by this Annual Report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Management&#8217;s Report
    on Internal Control Over Financial Reporting</i></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This Annual Report does not include a report
of management&#8217;s assessment regarding internal control over financial reporting or an attestation report of the company&#8217;s
registered public accounting firm due to a transition period established by rules of the Securities and Exchange Commission for newly
public companies.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 100; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->96<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(c)</i></span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Attestation Report of
    the Company&#8217;s Registered Public Accounting Firm</i></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We did not include an attestation report of the
company&#8217;s registered public accounting firm in this Annual Report on Form 20-F due to rules of the SEC where domestic and foreign
registrants that are non-accelerated filers, which we are, and &#8220;emerging growth companies&#8221; which we also are, are not required
to provide the auditor attestation report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Changes in Internal
    Control over Financial Reporting</i>&#160;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has implemented numerous remedial
measures for the financial year ending June 30, 2025, which was overseen by our prior Chief Financial Officer Mr. Anthony Panther. Furthermore,
beginning with the financial year ending June 30, 2025, Thuy-Linh Gigler is the Company&#8217;s Chief Financial Officer.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_021"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>ITEM 16. RESERVED</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><div><a id="a_022"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>ITEM 16A. AUDIT COMMITTEE FINANCIAL EXPERT</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our audit committee consists of the Hon. Philip
A. Dalidakis. Our board of directors has determined that Mr. Dalidakis is an &#8220;independent director&#8221; within the meaning of
Nasdaq Stock Market Rule 5605(a)(2) and meet the criteria for independence set forth in Rule 10A&#8722;3(b) of the Exchange Act. The board
of directors has also determined that Mr. Dalidakis meets the criteria of an audit committee financial expert as set forth under the applicable
rules of the SEC.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Prof. David Morton and Mr. Jeffrey Olyniec, who
had been independent directors on our board of directors and as members of our Audit Committee, resigned from our board of directors respectively
on April 30, 2025 and September 30, 2025. The Board has conducted a search for qualified replacements for Prof. Morton and Mr. Olyniec
and expects to appoint two additional directors to our board of directors who are also qualified to serve on our Audit
Committee in early 2026.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_023"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>ITEM 16B. CODE OF ETHICS </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our board of directors has adopted a code of
ethics that applies to all of our executive officers, directors and employees in accordance with the rules of the Nasdaq and the SEC.
The purpose of the code is to promote ethical conduct and deter wrongdoing. The policies outlined in the Code are designed to ensure
that our directors, executive officers and employees act in accordance with not only the letter but also the spirit of the laws and regulations
that apply to our business. We expect our directors, executive officers and employees to exercise good judgment, to uphold these standards
in their day-to-day activities, and to comply with all applicable policies and procedures in the course of their relationship with the
company. Any amendment to or waivers of the Code for members of our board of directors and our executive officers that are required to
be disclosed by the rules of the SEC or Nasdaq will be disclosed on our website at www.gelteq.com within four business days following
the amendment or waiver. During fiscal year ended June 30, 2025, no amendments to or waivers from the Code were made or given for any
of our executive officers.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our code of ethics was filed as an exhibit to
the Registration Statement on Form F-1 on July 15, 2025 and is incorporated by reference into this Annual Report.</p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>


</div><!-- Field: Page; Sequence: 101; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->97<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_024"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth the aggregate
fees for audit and other services provided by our independent registered public accounting firm, M&amp;K CPAS, PLLC for the years ended
June 30, 2024 and 2025. We did not pay any other fees to our independent registered public accounting firm during the periods indicated
below.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">June 30,<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">June 30,<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-bottom: 1.5pt">Audit Fees &amp; Other Audit Service Fees &#8211; M&amp;K CPAS, PLLC</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S.$</span></td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">76,500</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S.$</span></td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">69,202</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total fees</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S.$</span></td><td style="border-bottom: Black 4pt double; text-align: right">76,500</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S.$</span></td><td style="border-bottom: Black 4pt double; text-align: right">179,320</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;Audit Fees&#8221;
    represent the aggregate fees billed or to be billed for each of the fiscal years listed for professional services rendered by our
    principal auditor for the audit of our annual financial statements.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;Other Audit Service
    Fees&#8221; are the aggregate fees billed for assurance and related services that are reasonably related to the performance of the
    audit and are not reported under &#8220;Audit Fees&#8221;. These fees primarily include the review of documents filed with the SEC.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The policy of our audit committee and our board
of directors is to pre-approve all audit and non-audit services provided by our principal auditors, including audit services, audit-related
services, and other services as described above, other than those for de minimis services which are approved by the audit committee or
our board of directors prior to the completion of the services.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_025"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>ITEM 16D. EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><div><a id="a_026"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>ITEM 16E. PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED
PURCHASERS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">None.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><div><a id="a_027"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>ITEM 16F. CHANGE IN REGISTRANT&#8217;S CERTIFYING ACCOUNTANT</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">None.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 102; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->98<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_028"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>ITEM 16G. CORPORATE GOVERNANCE</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Home Country Practice Exemption as a Foreign Private Issuer</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As a foreign private issuer, as defined in Rule
3b-4 under the Exchange Act, we are permitted to follow certain corporate governance rules of our home country, the Commonwealth of Australia)
in lieu of Nasdaq Capital Market&#8217;s corporate governance rules. Our corporate governance practices do not deviate from Nasdaq Capital
Market corporate governance rules and we are in full compliance with all other applicable Nasdaq Capital Market corporate governance
standards; provided, however, that per our Australia legal counsel&#8217;s letter dated October 1, 2024 provided in connection with our
initial public offering, we formally adopted home country practice and thereby opted out of the Nasdaq Capital Market rule that we must
provide for a quorum of not less than 33.33% of the outstanding shares of its voting stock in relation to any meeting of its holders
of its common voting stock in accordance with Rule 5620(c)(i) of the Nasdaq Listing Rules. Currently, we plan to rely on the home country
practice exemption with respect to the quorum requirements Our constitution provides that three shareholders present in person or by
proxy shall form a quorum, as contrasted with the Nasdaq requirement of one-third of a company&#8217;s outstanding voting securities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_029"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>ITEM 16H. MINE SAFETY DISCLOSURE</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><div><a id="a_030"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>ITEM 16I. DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT
INSPECTIONS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_031"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>ITEM 16J. Insider Trading Policies. </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 22, 2024, we adopted an <ix:nonNumeric contextRef="c0" format="ixt:fixed-true" name="ecd:InsiderTrdPoliciesProcAdoptedFlag" id="ixv-21945">insider trading
policy</ix:nonNumeric> to promote compliance with applicable securities laws and regulations, including those that prohibit insider trading. This policy
applies to all officers, directors, employees and consultants of our company and extends to all activities within and outside an individual&#8217;s
duties at Gelteq Limited. A copy of the Insider Trading Policy is filed as an exhibit to this Annual Report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><div><a id="a_032"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>ITEM 16K. Cybersecurity.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_1" escape="true" name="cyd:CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock" id="ixv-9869"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As a clinical and science<i>-</i>based company
that is focused on developing and commercializing white label gel<i>-</i>based delivery solutions for prescription drugs, nutraceuticals,
pet care and other products, we fully recognize the critical importance of establishing robust administrative and technical measures
to safeguard our information management security systems and protect the confidentiality, integrity, and availability of data, in compliance
with the necessary legislation and regulations in the jurisdictions in which we operate.</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_2" id="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In order to ensure our adherence to the necessary
legislation and regulations in the jurisdictions in which we operate, we have implemented protocols to protect against cybersecurity
threats and prevent unauthorized access to sensitive data, and conduct regular assessment of the Company&#8217;s cybersecurity risks
and vulnerabilities, by identifying potential threats, assessing the likelihood and potential impact of cyberattacks. We also conduct
ongoing evaluation of the industry trends and regulatory environments to ensure we are in full compliance with applicable cybersecurity
laws and regulations in all jurisdictions where we operate. We have set in place an efficient risk mitigation and control and incident
response protocols to identify potential risks, detect, effectively respond to, and recover from cybersecurity breaches.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation id="_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Overall, we believe that we have established
a robust framework to protect against cybersecurity threats, mitigate risks, preserve customer trust and reputation, and support the
sustainable growth of our Company.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>


</div><!-- Field: Page; Sequence: 103; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->99<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><div><a id="a_033"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>PART III</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_034"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>ITEM 17. FINANCIAL STATEMENTS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">See Item 18 &#8220;Financial Statements.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><div><a id="a_035"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>ITEM 18. FINANCIAL STATEMENTS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The consolidated financial statements and related
notes required by this item are contained on pages F-1 through F-60.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><div><a id="a_036"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>ITEM 19. EXHIBITS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exhibit</b></span></td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td>
    <td>&#160;</td>
    <td colspan="7" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Incorporated Herein by Reference</b></span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Filed</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; width: 5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Number</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 50%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exhibit Title</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 5%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Form</b></span></td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 8%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>File No.</b></span></td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 5%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exhibit</b></span></td>
    <td style="width: 1%; text-align: center">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 13%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Filing Date</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 8%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Herewith</b></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.1</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390024061146/ea020921901ex3-1_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Constitution</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1&#160;</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-280804</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1&#160;</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 15, 2024</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.1</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ea026527801ex2-1_gelteq.htm">Description of Securities registered under Section 12(b) of the Securities Exchange Act of 1934</a></span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">X</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.2</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390024092270/ea021919901ex1-1_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Underwriting Agreement</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6-K</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">001-42373</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.1</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 30, 2024</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.3</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390024092270/ea021919901ex4-1_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of Representative&#8217;s Warrant</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6-K</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">001-42373</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">October 30, 2024</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1#</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390024061146/ea020921901ex10-1_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entrusted Processing Contract, dated August&#160;7, 2021, by and among Labixiaoxin (Fujian) Foods Industrial Co., Ltd. and Gelteq Pty Ltd</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1&#160;</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-280804</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.1&#160;</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 15, 2024</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2#</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390024061146/ea020921901ex10-2_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Commissioned Processing Intellectual Property Power of Attorney Contract, dated August&#160;24, 2021, by and among Labixiaoxin (Fujian) Foods Industrial Co., Ltd. and Gelteq Pty Ltd</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1&#160;</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-280804</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.2</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 15, 2024</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3#</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390024061146/ea020921901ex10-3_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Wasatch Contract Manufacturing Agreement, dated January&#160;31, 2022, by and among Wasatch Product Development LLC and Gelteq Pty Ltd</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1&#160;</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-280804</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.3</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 15, 2024</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.4#</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390024061146/ea020921901ex10-4_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Master Research Services Agreement, dated December&#160;5, 2019, by and among Monash University and MyHypo Pty Ltd</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1&#160;</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-280804</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.4</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 15, 2024</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.5#</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390024061146/ea020921901ex10-5_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Variation Agreement, dated May&#160;15, 2021, by and among Monash University and MyHypo Pty Ltd</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1&#160;</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-280804</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.5</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 15, 2024</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.6#</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390024061146/ea020921901ex10-8_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gelteq Authorised Licensee Agreement, dated January 23, 2023, by and among Healthy Extracts Inc and Gelteq Ltd</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1&#160;</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-280804</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.8</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 15, 2024</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.7#</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390024061146/ea020921901ex10-10_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gelteq Authorised Licensee Agreement, dated January 23, 2023, by and among Elbe Technologies Pty Ltd and Gelteq Ltd</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1&#160;</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-280804</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.10</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 15, 2024</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.8#</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390024061146/ea020921901ex10-12_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consulting Agreement, dated September&#160;6, 2021, by and among Sosna&#160;&amp; Co Inc. and Gelteq Pty Ltd</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1&#160;</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-280804</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.12</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 15, 2024</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.9#</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390024061146/ea020921901ex10-14_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loan Agreement, dated January&#160;20, 2022, by and among ACK Pty Ltd ATF Markoff Super Fund No.2, Andrew Vukosav Super AC, B&amp;M Givoni Pty Ltd ATF B&#160;&amp; M Givoni Superannuation Fund, 3 Frogs In A Pond Pty Ltd ATF GPG Superannuation Fund, Jeffrey Olyniec, Juergen Rochert, KDC Investments Pty Ltd ATF Lieb Family Superannuation Fund and Gelteq Pty Ltd</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1&#160;</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-280804</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.14</span></td>
    <td style="text-align: center">&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 15, 2024</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>

<tr style="vertical-align: top; ">
    <td style="width: 5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.10#</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="text-align: justify; width: 50%"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390024061146/ea020921901ex10-15_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deed of Variation to Loan Agreement, by and among ACK Pty Ltd ATF Markoff Super Fund No.2, Andrew Vukosav Super AC, B&amp;M Givoni Pty Ltd ATF B &amp; M Givoni Superannuation Fund, 3 Frogs In A Pond Pty Ltd ATF GPG Superannuation Fund, Jeffrey Olyniec, Juergen Rochert, KDC Investments Pty Ltd ATF Lieb Family Superannuation Fund and Gelteq Ltd</span></a></td>
    <td style="width: 1%">&#160;</td>
    <td style="text-align: center; width: 5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1&#160;</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="text-align: center; width: 8%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-280804</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="text-align: center; width: 5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.15&#160;</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="text-align: center; width: 13%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 15, 2024</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="text-align: center; width: 8%">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.11#+</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390024061146/ea020921901ex10-17_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Executive Service Agreement, dated April&#160;28, 2022, among Nathan Jacob Givoni and Gelteq Pty Ltd</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-280804</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.17&#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 15, 2024</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.12#+</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390024061146/ea020921901ex10-18_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Engagement Letter for the Provision of Chief Financial Officer and Professional Services dated February 5, 2023, among Vistra Australia Pty Ltd and Gelteq Ltd</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-280804</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.18</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 15, 2024</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.13#</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390024061146/ea020921901ex10-19_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Share Sale Agreement, dated June&#160;13, 2021, by and among Paramount Global Limited, Gladwin Ventures Pty Ltd, Jeff Olyniec, Ack Proprietary Limited ATF Markoff Superannuation Fund No.2, Asiana Trading Corporation Limited, Legats Pty Ltd ATF Simon Szewach Family Trust, Givoni Investments Pty Ltd ATF Givoni Investments Family Trust and Gelteq Pty Ltd</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-280804</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.19</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 15, 2024</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.14#</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390024061146/ea020921901ex10-20_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Share Sale Agreement, dated June&#160;13, 2021, by and among Crestmont Investments Pty Ltd ATF Crestmont Investments Trust, Paramount Global Limited, Gladwin Ventures Pty Ltd, Jeff Olyniec, Raymond Roessel, Joel Haines, Paramount Global SS Limited, Ack Proprietary Limited ATF Markoff Superannuation Fund No.2, Asiana Trading Corporation Limited, Legats Pty Ltd ATF Simon Szewach Family Trust, Givoni Investments Pty Ltd ATF Givoni Investments Family Trust and Gelteq Pty Ltd</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-280804</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.20</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 15, 2024</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
</table><div>

</div><p style="margin: 0">&#160;</p><div>

</div><p style="margin: 0"></p><div>

</div><!-- Field: Page; Sequence: 104; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->100<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="margin: 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.15#</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390024061146/ea020921901ex10-21_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deed of Variation to Loan Agreement, by and among ACK Pty Ltd ATF Markoff Super Fund No.2, Andrew Vukosav Super AC, B&amp;M Givoni Pty Ltd ATF B &amp; M Givoni Superannuation Fund, 3 Frogs In A Pond Pty Ltd ATF GPG Superannuation Fund, Jeffrey Olyniec, Juergen Rochert, KDC Investments Pty Ltd ATF Lieb Family Superannuation Fund and Gelteq Ltd</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1</span></td>
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-280804</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.21</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 15, 2024</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.16#</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390024061146/ea020921901ex10-23_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Convertible Note Deed, dated February 1, 2024, by and among Domalina Pty LTD ATF Domalina Unit Trust, Jeffrey Olyniec, Kircher International Holdings, Kircher Family Trusts dtd 3/24/04 and Gelteq Ltd.</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1</span></td>
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-280804</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.23</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 15, 2024</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.17#</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390024078217/ea020921902ex10-25_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Convertible Note Deed, dated May 25, 2024, by and among Barabash Nominees Pty Ltd ATF Barabash Family Trust and Landis Testamentary Trust</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1/A</span></td>
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-280804</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.25</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">September 12,&#160;2024</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.18</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390024078217/ea020921902ex10-26_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Variation Agreement to the Consulting Agreement, dated September 9, 2024, by and among Arc Group Limited and Gelteq Ltd.</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1/A</span></td>
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-280804</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.26</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">September 12, 2024</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.19</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390025024192/ea023444401ex10-1_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purchase Agreement, dated as of March 13, 2025, by and between Gelteq Limited and Lincoln Park Capital Fund, LLC</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6-K</span></td>
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">001-42373</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.1</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 14, 2025</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.20</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390025024192/ea023444401ex10-2_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Registration Rights Agreement, dated as of March 13, 2025, by and between Gelteq Limited and Lincoln Park Capital Fund, LLC</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6-K</span></td>
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">001-42373</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.2</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 14, 2025</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.21#</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390025059880/ea024510101ex10-23_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Statement of Work, dated December 2, 2024, by and between WIPC Marketing Limited and Gelteq Limited</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1</span></td>
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;333-288442</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.23</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2025</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.22#</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390025059880/ea024510101ex10-24_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Membership Agreement, dated November 19, 2024, by and between Industrious NYC 776 6th Avenue LLC and Gelteq Limited</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1</span></td>
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-288442</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.24</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2025</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.23</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390025059880/ea024510101ex10-25_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Executive Service Agreement, dated October 4, 2024, among Dr. Paul Wynne and Gelteq Limited</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1</span></td>
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-288442</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.25</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2025</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; ">
    <td style="width: 5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.24</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 50%; text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390025059880/ea024510101ex10-28_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Convertible Note Deed, dated March 9, March 12, March 20, March 20, April 30, June 18, 2025, June 23, 2025 by and between Gelteq Limited and Michael and Karen Family Trust, Ruffey Downs Pty Ltd ATF The JG Hubbard Family Trust, Pavmae Pty Ltd, Amjusil Pty Ltd, Interactive Events Pty Ltd, Torquay Cloud Pty Ltd and Landis Testamentary Trust</span></a></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 5%; text-align: center">&#160;<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="vertical-align: top; width: 8%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-288442</span>&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 5%; text-align: center">&#160;<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.28</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 13%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June
    30, 2025</span>&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 8%; text-align: center">&#160;</td>
    </tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.25#</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ea026527801ex4-25_gelteq.htm">Product Development and Profit Share Agreement, dated July 31, 2025, between Melbourne Health trading as The Royal Melbourne Hospital and Gelteq Limited</a></span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">X</td>
    </tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8.1</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390024061146/ea020921901ex21-1_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">List of Subsidiaries</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1</span></td>
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-280804</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">21.1</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 15, 2024</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.1</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390024061146/ea020921901ex14-1_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Code of Business and Ethics</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1</span></td>
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">333-280804</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">14.1</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 15, 2024</span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.2</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1920092/000121390024099131/ea022058901ex11-2_gelteq.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insider Trading Policy</span></a></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">20-F&#160;</span></td>
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">001-42373</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.2</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">November&#160;15,&#160;2024&#160;</span></td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12.1</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ea026527801ex12-1_gelteq.htm">Rule13a-14(a)/15d-14(a) Certification of Principal Executive Officer</a></span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">X</span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12.2</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ea026527801ex12-2_gelteq.htm">Rule 13a-14(a)/15d-14(a) Certification of the Principal Financial Officer</a></span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">X</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13.1</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ea026527801ex13-1_gelteq.htm">Certification of the Principal Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002</a></span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">X</span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13.2</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ea026527801ex13-2_gelteq.htm">Certification of the Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002</a></span></td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">X</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">97</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/1920092/000121390024099131/ea022058901ex97_gelteq.htm">Form of Executive Compensation Clawback Policy.</a></span></td>
    <td>&#160;</td>
    <td style="text-align: center">20-F</td>
    <td>&#160;</td>
    <td style="vertical-align: top; text-align: center">001-42373</td>
    <td>&#160;</td>
    <td style="text-align: center">97</td>
    <td>&#160;</td>
    <td style="text-align: center">November 15,&#160;2024</td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.INS</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Instance Document</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center; vertical-align: top">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">X</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.SCH</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Schema Document</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center; vertical-align: top">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">X</span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.CAL</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Calculation Linkbase
    Document</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center; vertical-align: top">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">X</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.DEF</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Definition Linkbase
    Document</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center; vertical-align: top">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">X</span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.LAB</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Label Linkbase Document</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center; vertical-align: top">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">X</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.PRE</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Presentation Linkbase
    Document</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center; vertical-align: top">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">X</span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">104</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cover Page Interactive Data File (formatted as Inline
    XBRL and contained in Exhibit 101)</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center; vertical-align: top">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">X</span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">#</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant to Item 601(b)(10)(iv)
    of Regulation S-K, certain identified information marked with [*****] has been excluded from the exhibit because it is both (i) not
    material and (ii) the type that the registrant treats as private or confidential.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">+</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicates a management
    contract or compensatory plan.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 105; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->101<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>SIGNATURES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The registrant hereby certifies that it meets
all of the requirements for filing on Form 20-F and that it has duly caused and authorized the undersigned to sign this Annual Report
on its behalf.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td colspan="2">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td colspan="2" style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    <i>Nathan J. Givoni</i></span></td></tr>
  <tr style="vertical-align: top">
    <td style="width: 60%">&#160;</td>
    <td style="width: 5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name: </span></td>
    <td style="width: 35%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nathan J. Givoni</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td colspan="2">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date: November 14, 2025</span></td>
    <td colspan="2">&#160;</td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 106; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->102<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>GELTEQ LIMITED</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CONSOLIDATED FINANCIAL STATEMENTS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>FOR THE FISCAL YEARS ENDED 30 JUNE 2025 AND
2024</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>INDEX TO CONSOLIDATED FINANCIAL STATEMENTS</b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; border-bottom: black 1.5pt solid; width: 91%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>CONTENTS</b></span></td>
    <td style="white-space: nowrap; width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 8%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PAGE(S)</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Annual
    Report of Gelteq Limited for the Years Ended 30 June 2025 and 2024</b></span></td>
    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif"><span style="font-size: 10pt"><a href="#a_037">Report of Independent Registered Public Accounting Firm &#8211; Year ended 30 June 2025 and 2024 (PCAOB ID is 2738)</a></span></span></td>
    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-2</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in"><a href="#a_038"><span style="font-family: Times New Roman, Times, Serif"><span style="font-size: 10pt">Consolidated
    Statement of Profit or Loss and Other Comprehensive Income for&#160;Years Ended 30 June 2025 and 2024 </span></span></a></td>
    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-3</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in"><a href="#a_039"><span style="font-family: Times New Roman, Times, Serif"><span style="font-size: 10pt">Consolidated
    Statement of Financial Position as at 30 June 2025 and 2024 </span></span></a></td>
    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-4</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in"><a href="#a_040"><span style="font-family: Times New Roman, Times, Serif"><span style="font-size: 10pt">Consolidated
    Statement of Changes in Equity for&#160;Years Ended 30 June 2025 and 2024 </span></span></a></td>
    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-5</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in"><a href="#a_041"><span style="font-family: Times New Roman, Times, Serif"><span style="font-size: 10pt">Consolidated
    Statement of Cash Flows for Years Ended 30 June 2025 and 2024 </span></span></a></td>
    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-6</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in"><a href="#a_042"><span style="font-family: Times New Roman, Times, Serif"><span style="font-size: 10pt">Notes
    to the Financial Statements</span></span></a></td>
    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-7</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in"><a href="#a_043"><span style="font-family: Times New Roman, Times, Serif"><span style="font-size: 10pt">Directors&#8217;
    Declaration</span></span></a></td>
    <td style="white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-60</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 107; Options: NewSection; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><div><a id="a_037"></a></div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 80%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Gelteq Limited</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Report of Independent Registered Public Accounting Firm &#8211;
    Year ended 30 June 2025 and 2024</b></p></td>
    <td style="width: 20%; text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><img alt="" src="image_004.jpg"/></p><div>

</div><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM</b></p><div>

</div><p style="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">To the Board of Directors and Shareholders of
Gelteq Limited</p><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_AuditorOpinionTextBlock-c0_cont_1" escape="true" name="dei:AuditorOpinionTextBlock" id="ixv-11106"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Opinion on the Consolidated Financial Statements</b></p></ix:nonNumeric><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation id="_AuditorOpinionTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have audited the accompanying consolidated
statement of financial position of Gelteq Limited and its subsidiaries (the Company) as of June 30, 2025 and 2024, and the related consolidated
statements of profit or loss and other comprehensive income, changes in equity, and cash flows for the years ended June 30, 2025 and 2024,
and the related notes (collectively referred to as the "financial statements"). In our opinion, the consolidated financial statements
referred to above present fairly, in all material respects, the financial position of the Company as of June 30, 2025 and 2024, and the
results of its operations and its cash flows for the years ended June 30, 2025 and 2024, in conformity with International Financial Reporting
Standards (IFRS) as issued by the International Accounting Standards Board. <span>&#160;</span></p></ix:continuation><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 8pt"><b>&#160;</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Going Concern</b></p><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying consolidated financial statements
have been prepared assuming that the Company will continue as a going concern. As discussed in Note 4 to the consolidated financial statements,
the Company has an excess of current liabilities over current assets and suffered net loss from operations, which raises substantial doubt
about its ability to continue as a going concern. Management&#8217;s plans regarding those matters are discussed in Note 4. The consolidated
financial statements do not include any adjustments that might result from the outcome of this uncertainty.</p><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Basis for Opinion</b></p><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These consolidated financial statements are the
responsibility of the Company&#8217;s management. Our responsibility is to express an opinion on the Company&#8217;s consolidated financial
statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United
States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and
the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.</p><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We conducted our audits in accordance with the
standards of the PCAOB. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the consolidated
financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we
engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding
of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company&#8217;s
internal control over financial reporting. Accordingly, we express no such opinion.</p><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our audits included performing procedures to assess
the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures
that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the
consolidated financial statements. Our audits also included evaluating the accounting principles used and the significant estimates made
by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe our audits provide
a reasonable basis for our opinion.</p><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Critical Audit Matter</b></p><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The critical audit matter communicated below is
a matter arising from the current period audit of the consolidated financial statements that were communicated, or required to be communicated,
to the audit committee and that: (1) relate to accounts or disclosures that are material to the consolidated financial statements and
(2) involved our especially challenging, subjective, or complex judgments. The communication of critical audit matters does not alter
in any way our opinion on the consolidated financial statements, taken as a whole, and we are not, by communicating the critical audit
matter below, providing separate opinion on the critical audit matter or on the accounts or disclosures to which they relate.</p><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Intangible Assets Impairment Consideration</i></b></p><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">As discussed in Note
18 to the consolidated financial statements, the Company evaluates intangible assets for impairment annually in accordance with IAS 36
and recognizes an impairment loss when the carrying amount of an asset exceeds its recoverable amount. The Company evaluates the impairment
on a cash-generating unit basis which it has determined to be the Gelteq consolidated entity. The recoverable amount of the cash-generating
unit has been determined by a forecast model that estimates the future cash flows based on budgets and forecasts discounted for current
market assessments of the time value of money and the risks specific to the cash-generating unit.</p><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Auditing management&#8217;s evaluation of projected
future cash flows involves significant judgement, given the fact that the Company uses management estimates on future revenues and expenses
which are not able to be substantiated.</p><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">To evaluate the appropriateness and accuracy of
the assessment by management, we evaluated management&#8217;s assessment in relationship to the relevant market assessments of the time
value of money and risks specific to the Company and management&#8217;s disclosure in the consolidated financial statements.</p><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ <ix:nonNumeric contextRef="c0" name="dei:AuditorName" id="ixv-21946">M&amp;K CPAS, PLLC</ix:nonNumeric></p><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We have served as the Company&#8217;s auditor since 2024</p><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The <ix:nonNumeric contextRef="c0" name="dei:AuditorLocation" id="ixv-21947">Woodlands, TX</ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">November 14, 2025</p><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">PCAOB ID #<ix:nonNumeric contextRef="c0" name="dei:AuditorFirmId" id="ixv-21948">2738</ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>


</div><!-- Field: Page; Sequence: 108; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_038"></a></div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Consolidated statement of profit or loss and other
    comprehensive income <br/>
    For the year ended 30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>
</div><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">Consolidated</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Note</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June <br/>
2025</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June <br/>
2024</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold">Revenue</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 65%; text-align: left">Revenue from contracts with customers</td><td style="width: 1%">&#160;</td>
    <td style="text-align: center; width: 10%">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromContractsWithCustomers" scale="0" unitRef="aud" id="ixv-21949">165,645</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-0">-</div></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in">Cost of sales</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CostOfSales" scale="0" unitRef="aud" id="ixv-21950">115,397</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-1">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gross profit</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GrossProfit" scale="0" unitRef="aud" id="ixv-21951">50,248</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-2">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Other income</td><td>&#160;</td>
    <td style="text-align: center">7</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherIncome" scale="0" unitRef="aud" id="ixv-21952">403,393</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherIncome" scale="0" unitRef="aud" id="ixv-21953">146,884</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold">Expenses</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Employment expenses</td><td>&#160;</td>
    <td style="text-align: center">8</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:EmployeeBenefitsExpense" scale="0" unitRef="aud" id="ixv-21954">481,072</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:EmployeeBenefitsExpense" scale="0" unitRef="aud" id="ixv-21955">875,579</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Corporate expenses</td><td>&#160;</td>
    <td style="text-align: center">9</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:CorporateExpenses" scale="0" unitRef="aud" id="ixv-21956">548,847</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:CorporateExpenses" scale="0" unitRef="aud" id="ixv-21957">222,641</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">IPO related expenses</td><td>&#160;</td>
    <td style="text-align: center">10</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ShareIssueRelatedCost" scale="0" unitRef="aud" id="ixv-21958">584,947</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ShareIssueRelatedCost" scale="0" unitRef="aud" id="ixv-21959">166,804</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Depreciation and amortisation expense</td><td>&#160;</td>
    <td style="text-align: center">11</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationAndAmortisationExpense" scale="0" unitRef="aud" id="ixv-21960">1,222,955</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationAndAmortisationExpense" scale="0" unitRef="aud" id="ixv-21961">1,211,896</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Research expenses</td><td>&#160;</td>
    <td style="text-align: center">12</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ResearchAndDevelopmentExpense" scale="0" unitRef="aud" id="ixv-21962">628,606</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ResearchAndDevelopmentExpense" scale="0" unitRef="aud" id="ixv-21963">276,057</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Advertising and marketing expense</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdvertisingExpense" scale="0" unitRef="aud" id="ixv-21964">204,077</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdvertisingExpense" scale="0" unitRef="aud" id="ixv-21965">18,200</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Legal expense</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-3">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-4">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Consulting fees</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:ConsultingFees" scale="0" unitRef="aud" id="ixv-21966">993,715</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:ConsultingFees" scale="0" unitRef="aud" id="ixv-21967">750</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Other expenses</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherExpenseByNature" scale="0" unitRef="aud" id="ixv-21968">1,284,949</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherExpenseByNature" scale="0" unitRef="aud" id="ixv-21969">145,851</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Inventory - write off</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-5">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InventoryWritedown2011" scale="0" unitRef="aud" id="ixv-21970">175,081</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Operating loss</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossFromOperatingActivities" scale="0" sign="-" unitRef="aud" id="ixv-21971">5,495,527</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossFromOperatingActivities" scale="0" sign="-" unitRef="aud" id="ixv-21972">2,945,975</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Finance costs</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">13</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:FinanceCosts" scale="0" unitRef="aud" id="ixv-21973">1,950,587</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:FinanceCosts" scale="0" unitRef="aud" id="ixv-21974">600,220</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gain/(loss) on extinguishment</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:GainandlossOnExtinguishment" scale="0" unitRef="aud" id="ixv-21975">499,609</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-6">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gain/(loss) on derivative revaluation</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnChangeInFairValueOfDerivatives" scale="0" unitRef="aud" id="ixv-21976">301,052</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-7">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Loss before income tax expense</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="0" sign="-" unitRef="aud" id="ixv-21977">6,645,453</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="0" sign="-" unitRef="aud" id="ixv-21978">3,546,195</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Income tax expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">14</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-8">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-9">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Loss after income tax expense for the year attributable to the owners of Gelteq Limited</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="0" sign="-" unitRef="aud" id="ixv-21979">6,645,453</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="0" sign="-" unitRef="aud" id="ixv-21980">3,546,195</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Other comprehensive income for the year, net of tax</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-10">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-11">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total comprehensive loss for the year attributable to the owners of Gelteq Limited</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent" scale="0" sign="-" unitRef="aud" id="ixv-21981">6,645,453</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent" scale="0" sign="-" unitRef="aud" id="ixv-21982">3,546,195</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>

<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>$</b></span></td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>$</b></span></td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 65%; text-indent: -0.125in; padding-left: 0.125in">Basic loss per share</td><td style="width: 1%">&#160;</td>
    <td style="width: 10%; text-align: center">36</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:BasicEarningsLossPerShare" scale="0" sign="-" unitRef="audPershares" id="ixv-21983">0.72</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c3" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:BasicEarningsLossPerShare" scale="0" sign="-" unitRef="audPershares" id="ixv-21984">0.44</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in">Diluted loss per share</td><td>&#160;</td>
    <td style="text-align: center">36</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:DilutedEarningsLossPerShare" scale="0" sign="-" unitRef="audPershares" id="ixv-21985">0.72</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:DilutedEarningsLossPerShare" scale="0" sign="-" unitRef="audPershares" id="ixv-21986">0.44</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><i>The above consolidated statement of profit
or loss and other comprehensive income should be read in conjunction with the accompanying notes</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 109; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_039"></a></div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Consolidated statement of financial position <br/>
    As at 30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Consolidated</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Note</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June <br/>
2025</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June <br/>
2024</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Assets</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Current assets</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 70%; text-align: left">Cash and cash equivalents</td><td style="width: 1%">&#160;</td>
    <td style="width: 5%; text-align: center">15</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="0" unitRef="aud" id="ixv-21987">344,648</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="0" unitRef="aud" id="ixv-21988">24,522</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Trade and other receivables</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivables" scale="0" unitRef="aud" id="ixv-21989">459,724</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivables" scale="0" unitRef="aud" id="ixv-21990">183,005</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Prepayments and other assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">17</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets" scale="0" unitRef="aud" id="ixv-21991">702,298</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets" scale="0" unitRef="aud" id="ixv-21992">95,700</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Total current assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentAssets" scale="0" unitRef="aud" id="ixv-21993">1,506,670</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentAssets" scale="0" unitRef="aud" id="ixv-21994">303,227</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left">Non-current assets</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Fixed assets</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="0" unitRef="aud" id="ixv-21995">15,907</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PropertyPlantAndEquipment" scale="0" unitRef="aud" id="ixv-21996">16,642</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Intangible assets</td><td>&#160;</td>
    <td style="text-align: center">18</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="0" unitRef="aud" id="ixv-21997">19,857,973</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="0" unitRef="aud" id="ixv-21998">20,437,958</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Security deposits</td><td>&#160;</td>
    <td style="text-align: center">17</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LongtermDeposits" scale="0" unitRef="aud" id="ixv-21999">94,605</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Total non-current assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentAssets" scale="0" unitRef="aud" id="ixv-22000">19,968,485</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentAssets" scale="0" unitRef="aud" id="ixv-22001">20,454,600</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="0" unitRef="aud" id="ixv-22002">21,475,155</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Assets" scale="0" unitRef="aud" id="ixv-22003">20,757,827</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold">Liabilities</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left">Current liabilities</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Trade and other payables</td><td>&#160;</td>
    <td style="text-align: center">19</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayables" scale="0" unitRef="aud" id="ixv-22004">572,094</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayables" scale="0" unitRef="aud" id="ixv-22005">1,558,186</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Deferred revenue</td><td>&#160;</td>
    <td style="text-align: center">20</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-12">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DeferredIncomeIncludingContractLiabilities" scale="0" unitRef="aud" id="ixv-22006">125,359</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Borrowings, net</td><td>&#160;</td>
    <td style="text-align: center">21</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ShorttermBorrowings" scale="0" unitRef="aud" id="ixv-22007">4,203,855</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ShorttermBorrowings" scale="0" unitRef="aud" id="ixv-22008">2,084,152</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Derivative liability</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentLeaseLiabilities" scale="0" unitRef="aud" id="ixv-22009">771,484</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-13">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Employee benefits provisions</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">22</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentProvisionsForEmployeeBenefits" scale="0" unitRef="aud" id="ixv-22010">84,694</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentProvisionsForEmployeeBenefits" scale="0" unitRef="aud" id="ixv-22011">98,368</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Total current liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentLiabilities" scale="0" unitRef="aud" id="ixv-22012">5,632,127</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentLiabilities" scale="0" unitRef="aud" id="ixv-22013">3,866,065</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left">Non-current liabilities</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Borrowings</td><td>&#160;</td>
    <td style="text-align: center">21</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LongtermBorrowings" scale="0" unitRef="aud" id="ixv-22014">13,550</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LongtermBorrowings" scale="0" unitRef="aud" id="ixv-22015">1,759,447</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Employee benefits provisions</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">22</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentProvisionsForEmployeeBenefits" scale="0" unitRef="aud" id="ixv-22016">24,992</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentProvisionsForEmployeeBenefits" scale="0" unitRef="aud" id="ixv-22017">20,018</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Total non-current liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentLiabilities" scale="0" unitRef="aud" id="ixv-22018">38,542</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentLiabilities" scale="0" unitRef="aud" id="ixv-22019">1,779,465</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="0" unitRef="aud" id="ixv-22020">5,670,669</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Liabilities" scale="0" unitRef="aud" id="ixv-22021">5,645,530</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net assets</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NetAssetsLiabilities" scale="0" unitRef="aud" id="ixv-22022">15,804,486</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NetAssetsLiabilities" scale="0" unitRef="aud" id="ixv-22023">15,112,297</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">Equity</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Issued capital</td><td>&#160;</td>
    <td style="text-align: center">23</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IssuedCapital" scale="0" unitRef="aud" id="ixv-22024">33,945,869</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IssuedCapital" scale="0" unitRef="aud" id="ixv-22025">26,608,227</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Accumulated losses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AccumulatedOtherComprehensiveIncome" scale="0" sign="-" unitRef="aud" id="ixv-22026">18,141,383</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AccumulatedOtherComprehensiveIncome" scale="0" sign="-" unitRef="aud" id="ixv-22027">11,495,930</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total equity</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="aud" id="ixv-22028">15,804,486</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="aud" id="ixv-22029">15,112,297</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><i>The above consolidated statement of financial
position should be read in conjunction with the accompanying notes</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>


</div><!-- Field: Page; Sequence: 110; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_040"></a></div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Consolidated statement of changes in equity<br/>
    For the year ended 30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Issued</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Accumulated</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Total</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">capital</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Reserve</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">losses</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">equity</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Consolidated</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 52%">Balance at 1 July 2023</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="aud" id="ixv-22030">26,608,227</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-14">&#160;&#160;&#160;&#160;&#160;-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" sign="-" unitRef="aud" id="ixv-22031">7,949,735</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="aud" id="ixv-22032">18,658,492</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Loss after income tax expense for the year</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-15">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-16">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="0" sign="-" unitRef="aud" id="ixv-22033">3,546,195</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="0" sign="-" unitRef="aud" id="ixv-22034">3,546,195</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Other comprehensive income for the year, net of tax</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-17">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-18">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-19">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-20">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Total comprehensive loss for the year</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-21">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-22">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="0" sign="-" unitRef="aud" id="ixv-22035">3,546,195</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="0" sign="-" unitRef="aud" id="ixv-22036">3,546,195</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic; text-align: left">Transactions with owners in their capacity as owners:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Share-based reserve</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-23">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-24">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-25">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-26">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Share capital subscribed (note 26)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-27">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-28">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-29">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-30">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt">Balance at 30 June 2024</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="aud" id="ixv-22037">26,608,227</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-31">-</div></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" sign="-" unitRef="aud" id="ixv-22038">11,495,930</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="aud" id="ixv-22039">15,112,297</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">Issued</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">Accumulated</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">Total</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">capital</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">Reserve</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">losses</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">equity</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center; font-weight: bold">Consolidated</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 52%">Balance at 1 July 2024</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="aud" id="ixv-22040">26,608,227</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-32">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" sign="-" unitRef="aud" id="ixv-22041">11,495,930</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="aud" id="ixv-22042">15,112,297</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Loss after income tax expense for the year</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-33">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-34">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c18" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="0" sign="-" unitRef="aud" id="ixv-22043">6,645,453</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLoss" scale="0" sign="-" unitRef="aud" id="ixv-22044">6,645,453</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Other comprehensive income for the year, net of tax</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-35">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-36">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-37">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-38">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Total comprehensive loss for the year</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-39">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-40">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c18" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="0" sign="-" unitRef="aud" id="ixv-22045">6,645,453</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ComprehensiveIncome" scale="0" sign="-" unitRef="aud" id="ixv-22046">6,645,453</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in">Issue of shares on placement</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c16" decimals="0" format="ixt:num-dot-decimal" name="gels:IssueOfSharesOnPlacement" scale="0" unitRef="aud" id="ixv-22047">7,913,463</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-41">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-42">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:IssueOfSharesOnPlacement" scale="0" unitRef="aud" id="ixv-22048">7,913,463</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Share issued in lieu of services</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c16" decimals="0" format="ixt:num-dot-decimal" name="gels:ShareIssuedInLieuOfServicesi" scale="0" unitRef="aud" id="ixv-22049">783,232</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-43">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-44">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:ShareIssuedInLieuOfServicesi" scale="0" unitRef="aud" id="ixv-22050">783,232</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Share Purchase Agreement Commitment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c16" decimals="0" format="ixt:num-dot-decimal" name="gels:SharePurchaseAgreementCommitment" scale="0" unitRef="aud" id="ixv-22051">237,717</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-45">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-46">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:SharePurchaseAgreementCommitment" scale="0" unitRef="aud" id="ixv-22052">237,717</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Share issued towards repayment of convertible notes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c16" decimals="0" format="ixt:num-dot-decimal" name="gels:ShareIssuedTowardsRepaymentOfConvertibleNotes" scale="0" unitRef="aud" id="ixv-22053">432,115</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-47">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-48">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:ShareIssuedTowardsRepaymentOfConvertibleNotes" scale="0" unitRef="aud" id="ixv-22054">432,115</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Shares issued to ARC Group for IPO related fees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c16" decimals="0" format="ixt:num-dot-decimal" name="gels:SharesIssuedToARCGroupForIPORelatedFees" scale="0" unitRef="aud" id="ixv-22055">152,048</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-49">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-50">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:SharesIssuedToARCGroupForIPORelatedFees" scale="0" unitRef="aud" id="ixv-22056">152,048</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Cost of capital raising</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c16" decimals="0" format="ixt:num-dot-decimal" name="gels:CostOfCapitalRaising" scale="0" sign="-" unitRef="aud" id="ixv-22057">2,180,933</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-51">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-52">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:CostOfCapitalRaising" scale="0" sign="-" unitRef="aud" id="ixv-22058">2,180,933</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt">Balance at 30 June 2025</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c19" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="aud" id="ixv-22059">33,945,869</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-53">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</div></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c21" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" sign="-" unitRef="aud" id="ixv-22060">18,141,383</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Equity" scale="0" unitRef="aud" id="ixv-22061">15,804,486</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><i>The above consolidated statement of changes
in equity should be read in conjunction with the accompanying notes</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 111; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_041"></a></div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Consolidated statement of cash flows <br/>
    For the year ended 30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
<tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>

<tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">Note</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June<br/>
 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June<br/>
 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold">Cash flows from operating activities</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 70%; text-align: left">Receipt from Customers</td><td style="width: 1%">&#160;</td>
    <td style="text-align: center; width: 5%">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-54">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ReceiptsFromSalesOfGoodsAndRenderingOfServices" scale="0" unitRef="aud" id="ixv-22062">40,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Research&#160;and development tax incentives</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-55">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:TaxIncentivesFromResearchAndDevelopmentOperatingActivities" scale="0" unitRef="aud" id="ixv-22063">263,057</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Payments to suppliers and employees (inclusive of GST)</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax" scale="0" unitRef="aud" id="ixv-22064">5,488,749</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax" scale="0" unitRef="aud" id="ixv-22065">1,372,801</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Interest and other finance costs paid</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:AdjustmentsForInterestAndOtherFinanceCosts" scale="0" unitRef="aud" id="ixv-22066">32,868</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:AdjustmentsForInterestAndOtherFinanceCosts" scale="0" unitRef="aud" id="ixv-22067">727</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Net cash used in operating activities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">34</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInOperatingActivities" scale="0" sign="-" unitRef="aud" id="ixv-22068">5,521,617</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInOperatingActivities" scale="0" sign="-" unitRef="aud" id="ixv-22069">1,070,471</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Cash flows from investing activities</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Payment towards procurement of fixed assets</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" scale="0" unitRef="aud" id="ixv-22070">3,117</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" scale="0" unitRef="aud" id="ixv-22071">3,149</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Payment towards acquisition of intangibles</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" scale="0" unitRef="aud" id="ixv-22072">639,117</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" scale="0" unitRef="aud" id="ixv-22073">145,021</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Proceeds from release of security deposits</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:ProceedsFromReleaseOfSecurityDeposits" scale="0" sign="-" unitRef="aud" id="ixv-22074">94,605</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-56">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Net cash used in investing activities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInInvestingActivities" scale="0" sign="-" unitRef="aud" id="ixv-22075">736,839</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInInvestingActivities" scale="0" sign="-" unitRef="aud" id="ixv-22076">148,170</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Cash flows from financing activities</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Proceeds from issue of share</td><td>&#160;</td>
    <td style="text-align: center">23</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProceedsFromIssuingShares" scale="0" unitRef="aud" id="ixv-22077">7,913,463</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-57">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in">Proceeds from convertible notes</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities" scale="0" unitRef="aud" id="ixv-22078">1,327,262</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities" scale="0" unitRef="aud" id="ixv-22079">855,834</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in">Repayment of convertible notes</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities" scale="0" unitRef="aud" id="ixv-22080">772,975</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-58">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in">Repayment of shareholders loan</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RepaymentsOfNoncurrentBorrowings" scale="0" unitRef="aud" id="ixv-22081">71,517</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-59">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Capital issue costs</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsForShareIssueCosts" scale="0" unitRef="aud" id="ixv-22082">1,942,722</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-60">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Repayment of lease liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-61">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" scale="0" unitRef="aud" id="ixv-22083">11,895</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Net cash from financing activities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInFinancingActivities" scale="0" unitRef="aud" id="ixv-22084">6,453,511</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInFinancingActivities" scale="0" unitRef="aud" id="ixv-22085">843,939</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Net increase/(decrease) in cash and cash equivalents</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseInCashAndCashEquivalents" scale="0" unitRef="aud" id="ixv-22086">195,055</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseInCashAndCashEquivalents" scale="0" sign="-" unitRef="aud" id="ixv-22087">374,702</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Cash and cash equivalents at the beginning of the financial year</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="0" unitRef="aud" id="ixv-22088">24,522</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="0" unitRef="aud" id="ixv-22089">399,224</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Effects of exchange rate changes on cash and cash equivalents</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents" scale="0" unitRef="aud" id="ixv-22090">125,071</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-62">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt">Cash and cash equivalents at the end of the financial year</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 2.5pt">15</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="0" unitRef="aud" id="ixv-22091">344,648</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="0" unitRef="aud" id="ixv-22092">24,522</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><i>The above consolidated statement of cash flows
should be read in conjunction with the accompanying notes</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 112; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_042"></a></div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory" id="ixv-13408"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 1. General information</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The consolidated financial statements covers
Gelteq Limited (&#8220;Gelteq&#8221; or the &#8220;Company&#8221;) and its controlled entities (referred to herein as the &#8220;Consolidated
Entity&#8221;). Gelteq is a Company limited by shares, incorporated and domiciled in Australia.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The principal activities of the Consolidated
Entity during the financial years ended 30 June 2025 and 30 June 2024 were the development and testing of a gel based delivery system
for humans and animals.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The names of the directors in office at any time
during or since the end of the year are:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Simon Szewach (Executive Chairman)*</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Nathan Jacob Givoni (Executive Director)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Jeff Olyniec (Non-Executive Director) (Resigned
on 30 September 2025)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Philip Dalidakis (Non-Executive Director)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Prof David Morton (Non-Executive Director) (Resigned
on 30 April 2025)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left">*</td><td style="text-align: justify">Mr. Simon resigned as an executive Chairman on 31 March 2025
and remains as a non-executive Chairman as at the date of this report.</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The directors have been in office since the start
of the financial period to the date of this report unless otherwise stated.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The consolidated financial statements were authorised
for issue, in accordance with a resolution of directors, on 14 November 2025. The directors have the power to amend and reissue the consolidated
financial statements.&#160;</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" id="ixv-13437"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 2. Basis of preparation</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; ">The principal
accounting policies adopted in the preparation of the consolidated financial statements are set out in note&#160;3. The policies have
been consistently applied to all the&#160;years presented, unless otherwise stated.</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; ">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-style: normal">The consolidated
financial statements are presented in Australian Dollars, which is also the Consolidated Entity&#8217;s functional currency. Amounts
are rounded to the nearest dollar, unless otherwise stated.</span></p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-style: normal">&#160;</span></p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-style: normal">These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards and International
Accounting Standards as issued by the International Accounting Standards Board (IASB) and Interpretations (collectively IFRSs).</span></p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-style: normal">&#160;</span></p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-style: normal">The preparation of consolidated financial statements in compliance with adopted IFRS requires the use of certain critical accounting
estimates. It also requires the Consolidated Entity&#8217;s management to exercise judgment in applying the Consolidated Entity&#8217;s
accounting policies. The areas where significant judgments and estimates have been made in preparing the consolidated financial statements
and their effect are disclosed in note 4.</span></p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 113; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Note 2. Basis of
preparation (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_2" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">These consolidated financial
statements have been prepared in accordance with International Financial Reporting Standards and International Accounting Standards as
issued by the International Accounting Standards Board (IASB) and Interpretations (collectively IFRSs).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The preparation of consolidated
financial statements in compliance with adopted IFRS requires the use of certain critical accounting estimates. It also requires the
Consolidated Entity&#8217;s management to exercise judgment in applying the Consolidated Entity&#8217;s accounting policies. The areas
where significant judgments and estimates have been made in preparing the consolidated financial statements and their effect are disclosed
in note 4.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Basis of measurement</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The consolidated financial
statements have been prepared on a historical cost basis.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The principal accounting policies adopted are consistent with those of the previous financial year and corresponding interim reporting
period, unless otherwise stated.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>New or amended Accounting
Standards and Interpretations adopted</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Consolidated Entity
has adopted all of the new or amended Accounting Standards and Interpretations issued by the International Accounting Standards Board
(IASB) that are mandatory for the current reporting period. The adoption of these Accounting Standards and Interpretations did not have
any material impact on the financial performance or position of the Consolidated Entity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The adoption of these
Accounting Standards and Interpretations did not have any material impact on the financial performance or position of the Consolidated
Entity. The following Accounting Standards and Interpretations are most relevant to the Consolidated Entity:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">IAS 1 and IFRS Practice Statement 2, to require entities
to disclose their material accounting policy information rather than their significant accounting policies;</td>
</tr></table>


<p style="margin: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">IAS 7, to clarify that information about measurement bases
for financial instruments is expected to be&#160;material to an entity&#8217;s financial statements;</td>
</tr></table>


<p style="margin: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">IAS 8, to clarify how entities should distinguish changes
in accounting policies and changes in accounting estimates;</td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Any new or amended Accounting
Standards or Interpretations that are not yet mandatory have not been early adopted.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 114; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 2. Basis of preparation (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_3" id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>New Accounting Standards and Interpretations not yet mandatory
or early adopted<br/>
&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Australian Accounting Standards and Interpretations
that have recently been issued or amended but are not yet mandatory, have not been early adopted by the Consolidated Entity for the annual
reporting period ended 30 June 2025. The Consolidated Entity has not yet assessed the impact of these new or amended Accounting Standards
and Interpretations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">IFRS18 Presentation and Disclosure in Financial
Statements</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>This standard is applicable to annual reporting
periods beginning on or after 1 January 2027. The standard replaces IAS 1 Presentation of Financial Statements,</i> with many of the
original disclosure requirements retained and there will be no impact on the recognition and measurement of items in the financial statements.
But the standard will affect presentation and disclosure in the financial statements, including introducing five categories in the statement
of profit or loss and other comprehensive income: operating, investing, financing, income taxes and discontinued operations. The standard
introduces two mandatory sub-totals in the statement: &#8216;Operating profit&#8217; and &#8216;Profit before financing and income taxes&#8217;.
There are also new disclosure requirements for &#8216;management-defined performance measures&#8217;, such as earnings before interest,
taxes, depreciation and amortisation (&#8216;EBITDA&#8217;) or &#8216;adjusted profit&#8217;. The standard provides enhanced guidance
on grouping of information (aggregation and disaggregation), including whether to present this information in the primary financial statements
or in the notes. The Consolidated Entity will adopt this standard from 1 July 2027. As at reporting date, the Consolidated Entity has
not completed an assessment on the impact of the standard, but it is expected that there will be a material change to the layout of the
statement of profit or loss and other comprehensive income.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 115; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 2. Basis of preparation (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation id="_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Amendments to IAS 21 - Lack of Exchangeability</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The amendments are applicable to annual reporting
periods beginning on or after 1 January 2025. The Standard amends IAS 21 and IFRS 1 to require entities to apply a consistent approach
to determining whether a currency is exchangeable into another currency and the spot exchange rate to use when it is not exchangeable.
New disclosures are required to help users assess the impact of using an estimated exchange rate on the financial statements. The Consolidated
Entity will adopt this standard from its application date and where appropriate incorporate the additional disclosures required.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory" id="ixv-13614"><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Note 3. Summary of significant accounting policies</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The principal accounting
policies adopted in the preparation of the consolidated financial statements are set out below. These policies have been consistently
applied to all the&#160;years presented, unless otherwise stated.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation-c0_cont_1" escape="true" name="gels:DescriptionOfAccountingPolicyPrincipleOfConsolidation" id="ixv-13619"><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">(a) Principles of consolidation</p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation-c0_cont_2" id="gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The consolidated financial
statements incorporate the assets and liabilities of all subsidiaries of Gelteq Limited (&#8216;Company&#8217; or &#8216;parent entity&#8217;) as at 30 June
2025 and 30 June 2024 and the results of all subsidiaries for the years then ended. Gelteq Limited and its subsidiaries together are
referred to in these financial statements as the &#8216;Consolidated Entity&#8217;.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation-c0_cont_3" id="gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subsidiaries are all those entities over which
the Consolidated Entity has control. The Consolidated Entity controls an entity when the Consolidated Entity is exposed to, or has rights
to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the
activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Consolidated Entity.
They are de-consolidated from the date that control ceases.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation-c0_cont_4" id="gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation-c0_cont_3"><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Intercompany transactions, balances and unrealised gains on transactions
between entities in the Consolidated Entity are eliminated. Unrealised losses are also eliminated unless the transaction provides evidence
of the impairment of the asset transferred. Accounting policies of subsidiaries have been changed where necessary to ensure consistency
with the policies adopted by the Consolidated Entity.</p></ix:continuation></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 116; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 3. Summary of significant accounting policies (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_2" id="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_1"><ix:continuation continuedAt="gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation-c0_cont_5" id="gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The acquisition of subsidiaries is accounted
for using the acquisition method of accounting. A change in ownership interest, without the loss of control, is accounted for as an equity
transaction, where the difference between the consideration transferred and the book value of the share of the non-controlling interest
acquired is recognised directly in equity attributable to the parent.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation id="gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Where the Consolidated Entity loses control over
a subsidiary, it derecognises the assets including goodwill, liabilities and non-controlling interest in the subsidiary together with
any cumulative translation differences recognised in equity. The Consolidated Entity recognises the fair value of the consideration received
and the fair value of any investment retained together with any gain or loss in profit or loss.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue" id="ixv-13673"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(b) Revenue from
contracts with customers</b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_2" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Revenue arises mainly
from the manufacturing and sale of products. To determine whether to recognise revenue, the consolidated entity follows a 5-step process:</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_3" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_2"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">(1)</td><td style="text-align: justify">Identifying the contract with a customer</td>
</tr></table></ix:continuation>

<p style="margin: 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_4" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_3"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">(2)</td><td style="text-align: justify">Identifying the performance obligations</td>
</tr></table></ix:continuation>

<p style="margin: 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_5" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_4"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">(3)</td><td style="text-align: justify">Determining the transaction price</td>
</tr></table></ix:continuation>

<p style="margin: 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_6" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_5"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">(4)</td><td style="text-align: justify">Allocating the transaction price to the performance obligations</td>
</tr></table></ix:continuation>

<p style="margin: 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_7" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_6"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">(5)</td><td style="text-align: justify">Recognising revenue when/as the performance obligations are
satisfied.</td>
</tr></table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_8" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Revenue is recognised either at a point in time or over time, when
the consolidated entity satisfies performance obligations by transferring the promised goods or services to its customers.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_9" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The consolidated entity
recognises contract liabilities for consideration received in respect to unsatisfied performance obligations and reports these amounts
as other liabilities (which we refer to as deferred revenues) in the consolidated statement of financial position. Similarly, if the
Consolidated Entity satisfies a performance obligation before it receives the consideration, the consolidated entity recognises either
a contract asset or a receivable in its consolidated statement of financial position, depending on whether something other than the passage
of time is required before the consideration is due.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_10" id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Sale of Products</i></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

<ix:continuation id="_DescriptionOfAccountingPolicyForRecognitionOfRevenue-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Revenue from sale of product for a fixed fee is recognised when or
as the consolidated entity transfers control of the assets to the customer.</p></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 117; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 3. Summary of significant accounting policies (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><ix:continuation continuedAt="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_3" id="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_2"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory" id="ixv-13764"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>(c) Research and Development Tax Incentive</b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation id="_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Research and Development Tax Incentive programme provides tax offsets for expenditure on eligible R&amp;D activities. Under the programme,&#160;the
consolidated entity, is entitled to a refundable R&amp;D credit in Australia on the eligible R&amp;D expenditure incurred on eligible
R&amp;D activities. The refundable R&amp;D tax offset is accounted for under IAS 20 Accounting for Government Grants and Disclosure of
Government Assistance, as per which the R&amp;D tax offset income is recognised when there is reasonable assurance that it will be received.
It is recognised in the consolidated statement of comprehensive income in the same period that the related costs are recognised as expenses
and relates to refundable amounts on approved expenses.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory" id="ixv-13771"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(d) Business Combinations/Asset
Acquisitions</b></p></ix:nonNumeric>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Business combinations occur where an acquirer obtains control over one or more businesses and results in the consolidation of its assets
and liabilities.</p></ix:continuation>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
A business combination is accounted for by applying the acquisition method, unless it is a combination involving entities or businesses
under common control. The business combination will be accounted for from the date that control is obtained, whereby the fair value of
the identifiable assets acquired and liabilities (including contingent liabilities) assumed are recognised (subject to certain limited
exceptions).</p></ix:continuation>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
If the acquisition of an asset or a Consolidated Entity of assets does not constitute a business, the individual identifiable assets
acquired (including intangible assets) and liabilities are assumed. The cost of the Consolidated Entity shall be allocated to the individual
identifiable assets and liabilities on the basis of their relative fair values at the date of purchase. Such a transaction or event does
not give rise to goodwill.</p></ix:continuation>

<ix:continuation id="_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Determining whether a particular set of assets and activities is a business should be based on whether the integrated set is capable
of being conducted and managed as a business by a market participant. Thus, in evaluating whether a particular set is a business, it
is not relevant whether a seller operated the set as a business or whether the acquirer intends to operate the set as a business. In
the absence of evidence to the contrary, a particular set of assets and activities in which goodwill is present shall be presumed to
be a business. However, a business need not have goodwill.</p></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>


</div><!-- Field: Page; Sequence: 118; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Gelteq Limited</b></p></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 3. Summary of significant accounting policies (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_4" id="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_3"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory" id="ixv-13822"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(e) Income Tax</b></p></ix:nonNumeric>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/> The income tax
expense (income) for the periods ended 30 June 2025 and 30 June 2024 comprises current income tax expense (income) and deferred tax
expense (income).</p></ix:continuation>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Current tax assets and liabilities are offset where a legally enforceable right of set-off exists and it is intended that net settlement
or simultaneous realisation and settlement of the respective asset and liability will occur. Deferred tax assets and liabilities are
offset where: (a)&#160;a legally enforceable right of set-off exists; and (b)&#160;the deferred tax assets and liabilities relate to
income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities where it is intended
that net settlement or simultaneous realisation and settlement of the respective asset and liability will occur in future periods in
which significant amounts of deferred tax assets or liabilities are expected to be recovered or settled.</p></ix:continuation>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Deferred income tax expense reflects movements in deferred tax asset and deferred tax liability balances during the period, as well as
unused tax losses.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Current and deferred
income tax expense (income) is charged or credited outside profit or loss when the tax relates to items that are recognised outside profit
or loss or arising from a business combination.</p></ix:continuation>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Except for business combinations, no deferred income tax is recognised from the initial recognition of an asset or liability where there
is no effect on accounting or taxable profit or loss.</p></ix:continuation>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
A deferred tax liability shall be recognised for all taxable temporary differences, except to the extent that the deferred tax liability
arises from:</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_8" id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_7"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">(a)</td><td style="text-align: justify">the initial recognition of goodwill; or</td>
</tr></table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_9" id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_8"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">(b)</td><td style="text-align: justify">the initial recognition of an asset or liability in a transaction
which:</td>
</tr></table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_10" id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_9"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left">(i)</td><td style="text-align: justify">is not a business combination; and</td>
</tr></table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_11" id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_10"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left">(ii)</td><td style="text-align: justify">at the time of the transaction, affects neither accounting
profit nor taxable profit (tax loss).</td>
</tr></table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_12" id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Deferred tax assets and liabilities are calculated
at the tax rates that are expected to apply to the period when the asset is realised or the liability is settled and their measurement
also reflects the manner in which management expects to recover or settle the carrying amount of the related asset or liability.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_DescriptionOfAccountingPolicyForIncomeTaxExplanatory-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Deferred tax assets relating to temporary differences
and unused tax losses are recognised only to the extent that it is probable that future taxable profit will be available against which
the benefits of the deferred tax asset can be utilised.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock-c0_cont_1" escape="true" name="gels:DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock" id="ixv-13878"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>(f) Fair Value of Assets and Liabilities</b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<ix:continuation continuedAt="gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock-c0_cont_2" id="gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Consolidated Entity measures some of its
assets and liabilities at fair value on either a recurring or non-recurring basis, depending on the requirements of the applicable Accounting
Standard.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock-c0_cont_3" id="gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Fair value is the price the Consolidated Entity
would receive to sell an asset or would have to pay to transfer a liability in an orderly (i.e. unforced) transaction between independent,
knowledgeable and willing market participants at the measurement date.</p></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 119; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Gelteq Limited</b></p></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 3. Summary of significant accounting policies (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_5" id="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_4"><ix:continuation continuedAt="gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock-c0_cont_4" id="gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">As fair value is a market-based
measure, the closest equivalent observable market pricing information is used to determine fair value. Adjustments to market values may
be made having regard to the characteristics of the specific asset or liability. The fair values of assets and liabilities that are not
traded in an active market are determined using one or more valuation techniques. These valuation techniques maximise, to the extent
possible, the use of observable market data.</p></ix:continuation>

<ix:continuation continuedAt="gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock-c0_cont_5" id="gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
To the extent possible, market information is extracted from either the principal market for the asset or liability (i.e. the market
with the greatest volume and level of activity for the asset or liability) or, in the absence of such a market, the most advantageous
market available to the entity at the end of the reporting period (i.e. the market that maximises the receipts from the sale of the asset
or minimises the payments made to transfer the liability, after taking into account transaction costs and transport costs).</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation id="gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">For non-financial assets,
the fair value measurement also takes into account a market participant&#8217;s ability to use the asset in its highest and best use
or to sell it to another market participant that would use the asset in its highest and best use.<br/>
<br/>
The fair value of liabilities and the entity&#8217;s own equity instruments (excluding those related to share-based payment arrangements)
may be valued, where there is no observable market price in relation to the transfer of such financial instruments, by reference to observable
market information where such instruments are held as assets. Where this information is not available, other valuation techniques are
adopted and, where significant, are detailed in the respective note to the consolidated financial statements.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" id="ixv-13935"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(g) Financial Instruments</b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Initial recognition
and measurement</b></p></ix:continuation>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Financial assets and financial liabilities are recognised when the entity becomes a party to the contractual provisions of the instrument.
For financial assets, this is equivalent to the date that the Consolidated Entity commits itself to either purchase or sell the asset
(i.e. trade date accounting is adopted).</p></ix:continuation>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Financial instruments (except for trade receivables) are initially measured at fair value plus transactions costs, except where the instrument
is classified &#8216;at fair value through profit or loss&#8217; in which case transactions costs are recognised as expenses in profit
or loss immediately. Where available, quoted prices in an active market are used to determine fair value. In other circumstances, valuation
techniques are adopted.</p></ix:continuation>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Trade receivables are initially measured at the transaction price if the trade receivables do not contain a significant financing component
or if the practical expedient was applied as specified in IFRS 15: <i>Revenue from Contracts with Customers</i>.</p></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>


</div><!-- Field: Page; Sequence: 120; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Gelteq Limited</b></p></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 3. Summary of significant accounting policies (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_6" id="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_5"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Classification and subsequent measurement</b></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Financial liabilities</i></b></p></ix:continuation>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_8" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Financial liabilities are subsequently measured at:</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_9" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_8"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">amortised cost; or</td>
</tr></table></ix:continuation>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_10" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_9"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">fair value through profit and loss.</td>
</tr></table></ix:continuation>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_11" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
A financial liability is measured at fair value through profit and loss if the financial liability is:</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_12" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_11"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">a contingent consideration of an acquirer in a business combination
to which IFRS 3: Business Combinations applies;</td>
</tr></table></ix:continuation>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_13" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_12"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">held for trading; or</td>
</tr></table></ix:continuation>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_14" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_13"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">initially designated as at fair value through profit or loss.</td>
</tr></table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_15" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_14"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">All other financial
liabilities are subsequently measured at amortised cost using the effective interest method. The effective interest method is a method
of calculating the amortised cost of a debt instrument and of allocating interest expense to profit or loss over the relevant period.</p></ix:continuation>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_16" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
The effective interest rate is the internal rate of return of the financial asset or liability. That is, it is the rate that exactly
discounts the estimated future cash flows through the expected life of the instrument to the net carrying amount at initial recognition.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_17" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_16"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Any gains or losses
arising on changes in fair value are recognised in profit or loss to the extent that they are not part of a designated hedging relationship.</p></ix:continuation>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_18" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_17"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
The change in fair value of the financial liability attributable to changes in the issuer&#8217;s credit risk is taken to other comprehensive
income and is not subsequently reclassified to profit or loss. Instead, it is transferred to retained earnings upon derecognition of
the financial liability.</p></ix:continuation>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_19" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_18"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
If taking the change in credit risk to other comprehensive income enlarges or creates an accounting mismatch, these gains or losses should
be taken to profit or loss rather than other comprehensive income. A financial liability cannot be reclassified.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_20" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_19"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Financial assets</i></b></p></ix:continuation>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_21" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_20"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Financial assets are subsequently measured at:</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_22" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_21"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">amortised cost;</td>
</tr></table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_23" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_22"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">fair value through other comprehensive income; or</td>
</tr></table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_24" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_23"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">fair value through profit or loss.</td>
</tr></table></ix:continuation>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_25" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_24"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Measurement is on the basis of two primary criteria:</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_26" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_25"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">the contractual cash flow characteristics of the financial
asset; and</td>
</tr></table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_27" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_26"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">the business model for managing the financial assets.</td>
</tr></table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_28" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_27"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">fair
value through other comprehensive income; or</span></td>
</tr></table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_29" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_28"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">fair
value through profit or loss.</span></td>
</tr></table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_30" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_29"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Measurement is on the
basis of two primary criteria:</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_31" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_30"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8211;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
contractual cash flow characteristics of the financial asset; and</span></td>
</tr></table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_32" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_31"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8211;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
business model for managing the financial assets.</span></td>
</tr></table></ix:continuation></ix:continuation><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>


</div><!-- Field: Page; Sequence: 121; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Note 3. Summary of
significant accounting policies (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_7" id="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_6"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_33" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_32"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">A financial asset that
meets the following conditions is subsequently measured at amortised cost:</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_34" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_33"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
financial asset is managed solely to collect contractual cash flows; and</span></td>
</tr></table></ix:continuation>

<p style="margin: 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_35" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_34"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">contractual terms within the financial asset give rise to
cash flows that are solely payments of principal and interest on the principal amount outstanding on specified dates.</td>
</tr></table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_36" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_35"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">A financial asset that
meets the following conditions is subsequently measured at fair value through other comprehensive income:</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_37" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_36"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">the contractual terms within the financial asset give rise
to cash flows that are solely payments of principal and interest on the principal amount outstanding on specified dates; and</td>
</tr></table></ix:continuation>

<p style="margin: 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_38" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_37"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">the business model for managing the financial asset comprises
both contractual cash flows collection and the selling of the financial asset.</td>
</tr></table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_39" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_38"><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">By default, all other financial assets that do not meet the measurement
conditions of amortised cost and fair value through other comprehensive income are subsequently measured at fair value through profit
or loss.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_40" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_39"><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Consolidated Entity initially designates a financial instrument
as measured at fair value through profit or loss if:</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_41" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_40"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">it
eliminates or significantly reduces a measurement or recognition inconsistency (often referred to as an &#8220;accounting mismatch&#8221;)
that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases;</span></td>
</tr></table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_42" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_41"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">it
is in accordance with the documented risk management or investment strategy and information about the groupings is documented appropriately,
so the performance of the financial liability that is part of a group of financial liabilities or financial assets can be managed and
evaluated consistently on a fair value basis; and</span></td>
</tr></table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_43" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_42"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">it
is a hybrid contract that contains an embedded derivative that significantly modifies the cash flows otherwise required by the contract.</span></td>
</tr></table></ix:continuation>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_44" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_43"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The initial measurement of financial instruments
at fair value through profit or loss is a one-time option on initial classification and is irrevocable until the financial asset is derecognised.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_45" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_44"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Derecognition</b></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>&#160;</i></p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_46" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_45"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Derecognition
of financial liabilities</i></b></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>&#160;</i></b></p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_47" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_46"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">A liability is derecognised
when it is extinguished (i.e. when the obligation in the contract is discharged, cancelled or expires). An exchange of an existing financial
liability for a new one with substantially modified terms, or a substantial modification to the terms of a financial liability, is treated
as an extinguishment of the existing liability and recognition of a new financial liability.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_48" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_47"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The difference between
the carrying amount of the financial liability derecognised and the consideration paid and payable, including any non-cash assets transferred
or liabilities assumed, is recognised in profit or loss.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_49" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_48"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Derecognition
of financial assets</i></b></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>&#160;</i></b></p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_50" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_49"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">A financial asset is derecognised when the holder&#8217;s contractual rights to its cash flows expires, or the asset is transferred in
such a way that all the risks and rewards of ownership are substantially transferred.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_51" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_50"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">All the following criteria need to be satisfied for the derecognition
of a financial asset:</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_52" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_51"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style=" font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
right to receive cash flows from the asset has expired or been transferred;</span></td>
</tr></table></ix:continuation>

<p style="margin: 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_53" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_52"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style=" font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">all
risk and rewards of ownership of the asset have been substantially transferred; and</span></td>
</tr></table></ix:continuation>

<p style="margin: 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_54" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_53"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style=" font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
Consolidated Entity no longer controls the asset (i.e it has no practical ability to make unilateral decisions to sell the asset to a
third party).</span></td>
</tr></table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_55" id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_54"><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On derecognition of a financial asset measured at amortised cost,
the difference between the asset&#8217;s carrying amount and the sum of the consideration received and receivable is recognised in profit
or loss.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory-c0_cont_55"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On derecognition of a debt instrument classified
as fair value through other comprehensive income, the cumulative gain or loss previously accumulated in the investment revaluation reserve
is reclassified to profit or loss.</p></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>&#160;</i></p><div>


</div><!-- Field: Page; Sequence: 122; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Gelteq Limited</b></p></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 3. Summary of significant accounting policies (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_8" id="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_7"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory" id="ixv-14343"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>(h) Impairment of assets</b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">At the end of each reporting
period, the Consolidated Entity assesses whether there is any indication that an asset may be impaired. The assessment will include considering
external sources of information and internal sources of information, including dividends received from subsidiaries, associates or joint
ventures deemed to be out of pre-acquisition profits. If such an indication exists, an impairment test is carried out on the asset by
comparing the recover able amount of the asset, being the higher of the asset&#8217;s fair value less costs to sell and value in use
to the asset&#8217;s carrying amount. Any excess of the asset&#8217;s carrying amount over its recoverable amount is recognised immediately
in profit or loss, unless the asset is carried at a revalued amount in accordance with another Standard. Any impairment loss of a revalued
asset is treated as a revaluation decrease in accordance with that other Standard.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Where it is not possible
to estimate the recoverable amount of an individual asset, the Consolidated Entity estimates the recoverable amount of the cash-generating
unit to which the asset belongs.</p></ix:continuation>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Impairment testing is performed annually for goodwill and intangible assets with indefinite lives.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation id="_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">When an impairment loss
subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable
amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment
loss been recognised for the asset (or cash-generating unit) in prior&#160;years. A reversal of an impairment loss is recognised immediately
in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated
as a revaluation increase.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForMeasuringInventories-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories" id="ixv-14359"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(i) Inventories</b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForMeasuringInventories-c0_cont_2" id="_DescriptionOfAccountingPolicyForMeasuringInventories-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Raw materials, work
in progress and finished goods are stated at the lower of cost and net realisable value on a &#8216;first in first out&#8217; basis.
Cost comprises of direct materials and delivery costs, direct labour, import duties and taxes, an appropriate proportion of variable
and fixed overhead expenditure based on normal operating capacity. Costs of purchased inventory are determined after deducting rebates
and discounts received or receivable.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForMeasuringInventories-c0_cont_3" id="_DescriptionOfAccountingPolicyForMeasuringInventories-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Raw materials, finished goods and work in progress
are stated at the lower of cost and net realisable value. Cost comprises of purchase and delivery costs, net of rebates and discounts
received or receivable. Costs are assigned to individual items of inventory on the &#8216;first in first out&#8217; basis.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation id="_DescriptionOfAccountingPolicyForMeasuringInventories-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Net realisable value is the estimated selling
price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock-c0_cont_1" escape="true" name="gels:DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock" id="ixv-14373"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(j) Right-of-use
assets</b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<ix:continuation continuedAt="gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock-c0_cont_2" id="gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">A right-of-use asset is recognised at the commencement date of a lease. The right-of-use asset is measured at cost, which comprises
the initial amount of the lease liability, adjusted for, as applicable, any lease payments made at or before the commencement date net
of any lease incentives received, any initial direct costs incurred, and, except where included in the cost of inventories, an estimate
of costs expected to be incurred for dismantling and removing the underlying asset, and restoring the site or asset.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock-c0_cont_3" id="gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Right-of-use assets are depreciated on a straight-line basis over the unexpired period of the lease or the estimated useful life of the
asset, whichever is the shorter. Where the Consolidated Entity expects to obtain ownership of the leased asset at the end of the lease
term, the depreciation is over its estimated useful life. Right-of use assets are subject to impairment or adjusted for any remeasurement
of lease liabilities.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation id="gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Consolidated Entity has elected not to recognise a right-of-use asset and corresponding lease liability for short-term leases with
terms of 12 months or less and leases of low-value assets. Lease payments on these assets are expensed to profit or loss as incurred.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" id="ixv-14387"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(k) Intangible Assets
Other than Goodwill</b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Trade secrets</b></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Trade
secrets with finite useful lives that are acquired separately, including those acquired in a business combination recognised separately
from goodwill, are carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line
basis over their estimated useful lives which are disclosed below. The estimated useful life and amortisation method are reviewed at
the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis.</p></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 123; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Gelteq Limited</b></p></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 3. Summary of significant accounting policies (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><ix:continuation continuedAt="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_9" id="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_8"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Research and development</b></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Expenditure during the research phase of a project
is recognised as an expense when incurred.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under IFRS 138, An intangible asset arising from development (or from the development phase of an internal project) shall be recognised
if, and only if, an entity can demonstrate all of the following:</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_6"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: left">(a)</td>
    <td style="text-align: justify">the technical feasibility of completing the intangible asset so that it will be available for use or sale.</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">(b)</td>
    <td style="text-align: justify">its intention to complete the intangible asset and use or sell it.</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">(c)</td>
    <td style="text-align: justify">its ability to use or sell the intangible asset.</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">(d)</td>
    <td style="text-align: justify">how the intangible asset will generate probable future economic benefits. Among other things, the entity can demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset.</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">(e)</td>
    <td style="text-align: justify">the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset.</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">(f)</td>
    <td style="text-align: justify">its ability to measure reliably the expenditure attributable to the intangible asset during its development.</td></tr>
  </table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_8" id="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Development expenditure that does not meet the
criteria for capitalisation above are recognised as an expense as incurred.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_9" id="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Patents&#160;&amp; trademarks</b></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_10" id="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Patents and trademarks are measured initially
at purchase cost and are amortised on a straight line basis over their estimated useful lives.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory" id="ixv-14508"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_11" id="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The amortisation rates used for each class of intangible asset with a finite useful life are:</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_12" id="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_11"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"> <tr style="vertical-align: bottom; "> <td style="border-bottom: Black 1.5pt solid; width: 88%; font-weight: bold; text-align: left">Class of Intangible Asset</td><td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold">&#160;</td> <td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: center"><b>Amortisation Period</b></td><td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Trade Secrets</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: center"><ix:nonNumeric contextRef="c22" format="ixt-sec:duryear" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" id="ixv-22093">20</ix:nonNumeric> Years</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Patents and Trademarks</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: center"><ix:nonNumeric contextRef="c23" format="ixt-sec:duryear" name="ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" id="ixv-22094">20</ix:nonNumeric> Years</td><td style="text-align: left">&#160;</td></tr> </table></ix:continuation></ix:nonNumeric></ix:continuation><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>


</div><!-- Field: Page; Sequence: 124; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Gelteq Limited</b></p></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 3. Summary of significant accounting policies (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_10" id="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_9"><ix:continuation id="_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Foreign Currency Transactions and Balances</b></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" id="ixv-14583"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(l) Functional and
presentation currency</b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The functional currency of each of the Company&#8217;s entities is measured using the currency of the primary
economic environment in which that entity operates. The functional currency of Gelteq is AU$ dollars. The consolidated financial statements
are presented in Australian dollars.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Transactions and balances</b></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Foreign currency transactions are translated into functional currency using the exchange rates prevailing at the date of the transaction.
Foreign currency monetary items are translated at the period-end exchange rate. Non-monetary items measured at historical cost continue
to be carried at the exchange rate at the date of the transaction. Non-monetary items measured at fair value are reported at the exchange
rate at the date when fair values were determined.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Exchange differences
arising on the translation of monetary items are recognised in profit or loss, except where deferred in equity as a qualifying cash flow
or net investment hedge.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation id="_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Exchange differences arising on the translation of non-monetary items are recognised directly in other comprehensive
income to the extent that the underlying gain or loss is directly recognised in other comprehensive income; otherwise, the exchange difference
is recognised in profit or loss.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" id="ixv-14604"><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">(m) Employee Benefit Provisions</p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Short-term obligations</i></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liabilities
for accumulating annual leave that are expected to be settled wholly within 12&#160;months after the end of the period in which the employees
render the related service are recognised in respect of employees&#8217; services up to the end of the reporting period and are measured
at the amounts expected to be paid when the liabilities are settled. The liabilities are presented as current employee benefit obligations
in the balance sheet.</span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Other long-term employee benefit obligations</i></span></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The liabilities for long service leave are not expected to be settled wholly within 12&#160;months after the end of the period in which
the employees render the related service. They are therefore measured as the present value of expected future payments to be made in
respect of services provided by employees up to the end of the reporting period using the projected unit credit method. Consideration
is given to expected future wage and salary levels, experience of employee departures and periods of service.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:continuation id="_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The obligations are presented as current liabilities
in the balance sheet if the entity does not have an unconditional right to defer settlement for at least twelve&#160;months after the
reporting date, regardless of when the actual settlement is expected to occur.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" id="ixv-14627"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(n) Cash and Cash
Equivalents</b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<ix:continuation id="_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Cash and cash equivalents
include cash on hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three&#160;months
or less, and bank overdrafts.</p></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 125; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Gelteq Limited</b></p></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 3. Summary of significant accounting policies (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_11" id="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_10"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForGovernmentGrants-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants" id="ixv-14676"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(o) Government Grants</b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation id="_DescriptionOfAccountingPolicyForGovernmentGrants-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Government grants received
on capital expenditure are generally deducted in arriving at the carrying amount of the asset purchased. Grants for revenue expenditure
are recognised as other income by the Consolidated Entity. Where retention of a government grant is dependent on the Consolidated Entity
satisfying certain criteria, it is initially recognised as deferred income. When the criteria for retention have been satisfied, the
deferred income balance is released to the consolidated statement of comprehensive income or netted against the asset purchased.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory" id="ixv-14683"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(p) Trade and other
receivables</b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<ix:continuation id="_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Trade and other receivables
are recognised at amortised cost, less any allowance for expected credit losses.<b><br/>
<br/></b></p></ix:continuation>

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory" id="ixv-14693"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>(q) Trade and Other Payables</b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Trade and other payables
represent the liabilities for goods and services received by the entity that remain unpaid at the end of the reporting period. The balance
is recognised as a current liability with the amounts normally paid within 30&#160;days of recognition of the liability.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Trade and other payables
are initially measured their fair value and subsequently measured at amortised cost using the effective interest method.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation id="_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Accruals are recognised
when they can be reasonably estimated and attributed to the relevant financial period. They are assessed for fair value and carried at
amortised cost. They are derecognised when a liability for payment is raised as a trade or other payable.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForBorrowingsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory" id="ixv-14706"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>r) Borrowings</b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBorrowingsExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForBorrowingsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Borrowings are initially
recognised at fair value, net of transaction costs incurred. Borrowings are subsequently measured at amortised cost. Any difference between
the proceeds (net of transaction costs) and the redemption amount is recognised in profit or loss over the year of the borrowings using
the effective interest method.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBorrowingsExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForBorrowingsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Borrowings are removed
from the balance sheet when the obligation specified in the contract is discharged, cancelled or expired. The difference between the
carrying amount of a financial liability that has been extinguished or transferred to another party and the consideration paid, including
any non-cash assets transferred or liabilities assumed, is recognised in profit or loss as other income or finance costs.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBorrowingsExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForBorrowingsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Borrowings are classified
as current liabilities unless the Consolidated Entity has an unconditional right to defer settlement of the liability for at least 12&#160;months
after the reporting period.</p></ix:continuation></ix:continuation><div>


</div><!-- Field: Page; Sequence: 126; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Gelteq Limited</b></p></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 3. Summary of significant accounting policies (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p><div>

</div><ix:continuation continuedAt="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_12" id="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_11"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBorrowingsExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForBorrowingsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Borrowing Costs</b></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForBorrowingsExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForBorrowingsExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Borrowing costs directly
attributable to the acquisition, construction or production of assets that necessarily take a substantial period of time to prepare for
their intended use or sale are added to the cost of those assets, until such time as the assets are substantially ready for their intended
use or sale.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation id="_DescriptionOfAccountingPolicyForBorrowingsExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">All other borrowing
costs are recognised in profit or loss in the period in which they are incurred.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock-c0_cont_1" escape="true" name="gels:DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock" id="ixv-14765"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(s)&#160;Convertible
Notes</b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<ix:continuation continuedAt="gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock-c0_cont_2" id="gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The component parts
of the convertible notes issued by the Consolidated Entity are classified separately as financial liabilities and equity in accordance
with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. A conversion
option that will be settled by the exchange of a fixed amount of cash or another financial asset for a fixed number of the Consolidated
Entity&#8217;s own equity instruments is an equity instrument.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock-c0_cont_3" id="gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">At the date of issue,
the fair value of the liability component is estimated using the prevailing market interest rate for a similar non-convertible instrument.
This amount is recorded as a liability on an amortised cost basis using the effective interest method until extinguished upon conversion
or at the instrument&#8217;s maturity date.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock-c0_cont_4" id="gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The conversion option
classified as equity is determined by deducting the amount of the liability component from the fair value of the compound instrument
as a whole. This is recognised and included in equity, net of income tax effects, and is not subsequently remeasured. In addition, the
conversion option classified as equity will remain in equity until the conversion option is exercised, in which case, the balance recognised
in equity will be transferred to share capital. Where the conversion option remains unexercised at the maturity date of the convertible
note, the balance recognised in equity will be transferred to retained earnings. No gain or loss upon conversion or expiration of the
conversion option.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation id="gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Transaction costs that
relate to the issue of the convertible notes are allocated to the liability and equity components in proportion to the allocation of
the gross proceeds. Transaction costs relating to the equity component are recognised directly in equity. Transaction costs relating
to the liability component are included in carrying amount of the liability component and amortised over the lives of the convertible
notes using the effective interest method.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory" id="ixv-14782"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(t) Lease liabilities</b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">A lease liability is
recognised at the commencement date of a lease. The lease liability is initially recognised at the present value of the lease payments
to be made over the term of the lease, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined,
the Consolidated Entity&#8217;s incremental borrowing rate. Lease payments comprise of fixed payments less any lease incentives receivable,
variable lease payments that depend on an index or a rate, amounts expected to be paid under residual value guarantees, exercise price
of a purchase option when the exercise of the option is reasonably certain to occur, and any anticipated termination penalties. The variable
lease payments that do not depend on an index or a rate are expensed in the period in which they are incurred.</p></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>


</div><!-- Field: Page; Sequence: 127; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Gelteq Limited</b></p></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 3. Summary of significant accounting policies (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_13" id="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_12"><ix:continuation id="_DescriptionOfAccountingPolicyForLeasesExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Lease liabilities are measured at amortised cost
using the effective interest method. The carrying amounts are remeasured if there is a change in the following: future lease payments
arising from a change in an index or a rate used; residual guarantee; lease term; certainty of a purchase option and termination penalties.
When a lease liability is remeasured, an adjustment is made to the corresponding right-of use asset, or to profit or loss if the carrying
amount of the right-of-use asset is fully written down.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory" id="ixv-14828"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(u) Goods and Services
Tax (GST)</b></p></ix:nonNumeric>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST incurred is not recoverable from
the Australian Taxation Office (ATO).</p></ix:continuation>

<ix:continuation id="_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Receivables and payables are stated inclusive of the amount of GST receivable or payable. The net amount of GST recoverable from, or
payable to, the ATO is included with other receivables or payables in the statement of financial position.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" id="ixv-14838"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(v) Earnings per
Share (EPS)</b></p></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Basic loss per share</b></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Basic earnings per share is calculated by dividing the profit attributable to equity holders of the Company, excluding any costs of servicing
equity other than ordinary shares, by the weighted average number of ordinary shares outstanding during the period, adjusted for bonus
elements in ordinary shares issued during the period.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Diluted loss per share</b></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation id="_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Diluted loss per share adjusts the figures used in the determination of basic loss per share to take into account the after-income tax
effect of interest and other financing costs associated with dilutive potential ordinary shares and the weighted average number of shares
assumed to have been issued for no consideration in relation to dilutive potential ordinary shares, unless anti-dilutive.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForSegmentReportingExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory" id="ixv-14857"><p style="text-align: justify; font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">(w)&#160;Operating
segments</p></ix:nonNumeric>

<p style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; "><span style="font-weight: normal">&#160;</span></p>

<ix:continuation id="_DescriptionOfAccountingPolicyForSegmentReportingExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Operating segments are presented using the &#8216;management approach&#8217;,
where the information presented is on the same basis as the internal reports provided to the Chief Operating Decision Makers (&#8216;CODM&#8217;).
The Chief Executive Officer (CEO) of the Company is the CODM who is responsible for the allocation of resources to operating segments
and assessing their performance.</p></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-weight: normal">&#160;</span></p><div>


</div><!-- Field: Page; Sequence: 128; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 3. Summary of significant accounting policies (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_14" id="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_13"><ix:nonNumeric contextRef="c0" continuedAt="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory" id="ixv-14899"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(x) &#160;Share-based
payments</b></p></ix:nonNumeric>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_2" id="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Equity-settled and cash-settled share-based compensation benefits are provided to employees.</p></ix:continuation>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_3" id="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
<i>Equity-settled transactions</i></p></ix:continuation>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_4" id="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Equity-settled transactions are awards of shares, or options over shares, that are provided to employees in exchange for the rendering
of services. Cash-settled transactions are awards of cash for the exchange of services, where the amount of cash is determined by reference
to the share price.</p></ix:continuation>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_5" id="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
The cost of equity-settled transactions are measured at fair value on grant date. Fair value is generally determined using either the
Binomial or Black-Scholes option pricing model that takes into account the exercise price, the term of the option, the impact of dilution,
the share price at grant date and expected price volatility of the underlying share, the expected dividend yield and the risk free interest
rate for the term of the option, together with non-vesting conditions that do not determine whether the Consolidated Entity receives
the services that entitle the employees to receive payment. No account is taken of any other vesting conditions. There are no such equity
settled transactions where fair value is measured under these methods for financial current or previous reporting periods.<br/>
<br/>
The cost of equity-settled transactions are recognised as an expense with a corresponding increase in equity over the vesting period.
The cumulative charge to profit or loss is calculated based on the grant date fair value of the award, the best estimate of the number
of awards that are likely to vest and the expired portion of the vesting period. The amount recognised in profit or loss for the period
is the cumulative amount calculated at each reporting date less amounts already recognised in previous periods.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_6" id="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Cash-settled transactions</i></p></ix:continuation>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_7" id="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
The cost of cash-settled transactions is initially, and at each reporting date until vested, determined by applying either the Binomial
or Black-Scholes option pricing model, taking into consideration the terms and conditions on which the award was granted. The cumulative
charge to profit or loss until settlement of the liability is calculated as follows:</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_8" id="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_7"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: left">&#9679;</td>
    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">during the vesting period, the liability at
                           each reporting date is the fair value of the award at that date multiplied by the expired portion of the vesting period.</p></td></tr>
</table></ix:continuation>

<p style="margin: 0">&#160;</p>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_9" id="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_8"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">from the end of the vesting period until settlement of the
award, the liability is the full fair value of the liability at the reporting date.</td>
</tr></table></ix:continuation></ix:continuation><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 129; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 3. Summary of significant accounting policies (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation id="_DisclosureOfChangesInAccountingPoliciesExplanatory-c0_cont_14"><ix:continuation continuedAt="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_10" id="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">All changes in the liability
are recognised in profit or loss. The ultimate cost of cash-settled transactions is the cash paid to settle the liability.</p></ix:continuation>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_11" id="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
There are no cash settled transactions for financial year 2025 or financial year 2024.</p></ix:continuation>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_12" id="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Market conditions are taken into consideration in determining fair value. Therefore, any awards subject to market conditions are considered
to vest irrespective of whether or not that market condition has been met, provided all other conditions are satisfied.<br/>
<br/>
If equity-settled awards are modified, as a minimum an expense is recognised as if the modification has not been made. An additional
expense is recognised, over the remaining vesting period, for any modification that increases the total fair value of the share-based
compensation benefit as at the date of modification.</p></ix:continuation>

<ix:continuation continuedAt="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_13" id="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
If the non-vesting condition is within the control of the Consolidated Entity or employee, the failure to satisfy the condition is treated
as a cancellation. If the condition is not within the control of the Consolidated Entity or employee and is not satisfied during the
vesting period, any remaining expense for the award is recognised over the remaining vesting period, unless the award is forfeited.</p></ix:continuation>

<ix:continuation id="_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory-c0_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
If equity-settled awards are cancelled, it is treated as if it has vested on the date of cancellation, and any remaining expense is recognised
immediately. If a new replacement award is substituted for the cancelled award, the cancelled and new award is treated as if they were
a modification.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock-c0_cont_1" escape="true" name="gels:DescriptionOfAccountingPolicyForComparativeFigurestextBlock" id="ixv-14994"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(y) Comparative Figures</b></p></ix:nonNumeric>

<ix:continuation continuedAt="gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock-c0_cont_2" id="gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
When required by Accounting Standards, comparative figures have been adjusted to conform to changes in presentation for the current financial
period.</p></ix:continuation>

<ix:continuation continuedAt="gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock-c0_cont_3" id="gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Where the Consolidated Entity retrospectively applies an accounting policy, makes a retrospective restatement or reclassifies items in
its financial statements, a third statement of financial position as at the beginning of the preceding period in addition to the minimum
comparative consolidated financial statements is presented</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation continuedAt="gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock-c0_cont_4" id="gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock-c0_cont_3"><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">Convertible notes payable</p></ix:continuation>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">&#160;</p>

<ix:continuation continuedAt="gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock-c0_cont_5" id="gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Convertible notes payable
are financial instruments which contain a separate financial liability and equity instrument. These financial instruments are accounted
for separately dependent on the nature of their components. The identification of such components embedded within a convertible notes
payable requires significant judgement given that it is based on the interpretation of the substance of the contractual arrangement. The
convertible notes are considered to contain embedded derivatives. The embedded derivatives were measured at fair value upon initial recognition
based on a Black-Scholes valuation model and separated from the debt component of the notes. The debt component of the notes is measured
at residual value upon initial recognition. Subsequent to initial recognition, the embedded derivative components are re-measured at fair
value at each reporting date while the debt components are accreted to the face value of the note using the effective interest rate through
periodic charges to finance expense over the term of the note.</p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation id="gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">In accordance with IFRS
9, where an indeterminate number of shares may be issued in due course upon the conversion of the convertible notes, or the convertible
notes are convertible at a discount to market, the embedded derivative is accounted for as a liability.</p></ix:continuation></ix:continuation><div>

</div><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 130; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Gelteq Limited</b></p></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory" id="ixv-15045"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 4. Critical accounting judgements, estimates and assumptions</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The preparation of the
consolidated financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts
in the consolidated financial statements. Management continually evaluates its judgements and estimates in relation to assets, liabilities,
contingent liabilities, revenue and expenses. Management bases its judgements, estimates and assumptions on historical experience and
on other various factors, including expectations of future events, management believes to be reasonable under the circumstances. The
resulting accounting judgements and estimates will seldom equal the related actual results. The judgements, estimates and assumptions
that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities (refer to the respective
notes) within the next financial year are discussed below.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Impacts of Covid-19</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Judgement has been exercised
in considering the impacts that the Coronavirus (COVID-19) pandemic has had, or may have, on the Consolidated Entity based on known information.
This consideration extends to the nature of the products and services offered, customers, supply chain, staffing and geographic regions
in which the Consolidated Entity operates. Other than as addressed in specific notes, there does not currently appear to be either any
significant impact upon the condensed consolidated financial statements or any significant uncertainties with respect to events or conditions
which may impact the Consolidated Entity unfavorably as at the reporting date or subsequently as a result of the Coronavirus (COVID-19)
pandemic.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Estimation of useful lives of assets</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Consolidated Entity
determines the estimated useful lives and related depreciation and amortisation charges for its property, plant and equipment and finite
life intangible assets. The useful lives could change significantly as a result of technical innovations or some other event. The depreciation
and amortization charge will increase where the useful lives are less than previously estimated lives, or technically obsolete or non-strategic
assets that have been abandoned or sold will be written off or written down.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">Intangible assets</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Consolidated Entity
tests annually, or more frequently if events or changes in circumstances indicate impairment, whether indefinite life or finite life
intangible assets have suffered any impairment, in accordance with the accounting policy stated in note 3. The recoverable amounts of
cash-generating units have been determined based on value-in-use calculations. These calculations require the use of assumptions, including
estimated discount rates based on the current cost of capital and growth rates of the estimated future cash flows.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Income tax</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Consolidated Entity is subject to income
taxes in the jurisdictions in which it operates. Significant judgement is required in determining the provision for income tax. There
are many transactions and calculations undertaken during the ordinary course of business for which the ultimate tax determination is
uncertain. The Consolidated Entity recognises liabilities for anticipated tax audit issues based on the Consolidated Entity&#8217;s current
understanding of the tax law. Where the final tax outcome of these matters is different from the carrying amounts, such differences will
impact the current and deferred tax provisions in the period in which such determination is made.</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "></p><div>

</div><!-- Field: Page; Sequence: 131; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Gelteq Limited</b></p></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 4. Critical accounting judgements, estimates and assumptions
(continued)</b></p><div>

</div><p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation id="_DisclosureOfAccountingJudgementsAndEstimatesExplanatory-c0_cont_1"><p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Recognition of deferred tax assets</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Deferred tax assets are recognised for deductible
temporary differences and carried forward losses, only if the Consolidated Entity considers it is probable that future taxable amounts
will be available to utilise those temporary differences and losses.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Leases- Incremental
borrowing rate</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Where the interest rate
implicit in a lease cannot be readily determined, an incremental borrowing rate is estimated to discount future lease payments to measure
the present value of the lease liability at the lease commencement date.&#160;Such a rate is based on what the Consolidated Entity estimates
it would have to pay a third party to borrow the funds necessary to obtain an asset of a similar value to the right-of-use asset, with
similar terms, security and economic environment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Employee benefits
provision</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">As discussed in note
3, the liability for employee benefits expected to be settled more than 12&#160;months from the reporting date are recognised and measured
at the present value of the estimated future cash flows to be made in respect of all employees at the reporting date. In determining
the present value of the liability, estimates of attrition rates and pay increases through promotion and inflation have been taken into
account.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">Going Concern</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The working capital position as at 30 June 2025 of the Consolidated
Entity reflected an excess of current liabilities over current assets&#160;of $<ix:nonFraction contextRef="c24" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentAssetsLiabilities" scale="0" unitRef="aud" id="ixv-22095">4,125,457</ix:nonFraction> (30 June 2024: $<ix:nonFraction contextRef="c25" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentAssetsLiabilities" scale="0" unitRef="aud" id="ixv-22096">3,562,838</ix:nonFraction>). For the year ended
30 June 2025,&#160;The Consolidated Entity made a loss after income tax expense of $<ix:nonFraction contextRef="c26" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="0" sign="-" unitRef="aud" id="ixv-22097">6,645,453</ix:nonFraction> (30 June&#160;2024 loss after income tax
expense of $<ix:nonFraction contextRef="c27" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="0" sign="-" unitRef="aud" id="ixv-22098">3,546,195</ix:nonFraction>). The cash balance as at 30 June 2025 was $<ix:nonFraction contextRef="c24" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="0" unitRef="aud" id="ixv-22099">344,648</ix:nonFraction> (30 June 2024 was $<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="0" unitRef="aud" id="ixv-22100">24,522</ix:nonFraction>).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The above matters give rise to a material uncertainty that may cast significant doubt over the Consolidated Entity&#8217;s ability to
continue as a going concern. Therefore, the Consolidated Entity may be unable to realise its assets and discharge its liabilities in
the normal course of business at the amounts stated in the consolidated financial statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Notwithstanding the above matters, the Directors believe that it is reasonably foreseeable that the Consolidated Entity will be able
to continue as a going concern and that it is appropriate to adopt the going concern basis in the preparation of the financial report,
after considering the following matters:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: left">&#9679;</td>
    <td style="text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The
Directors have prepared detailed cash flow projections for a period of at least 12&#160;months from the date of signing this consolidated
financial report. The Consolidated Entity&#8217;s ability to fund its operations is dependent upon management&#8217;s plans and execution,
which include raising additional capital, if required, through public offerings, obtaining regulatory approvals for its products and
generating revenues from these products and having the ability to be able to reduce expenditure accordingly if required, in order to
be able to pay its debts as and when they fall due.</p></td></tr>
</table>

<p style="margin: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="text-align: left; width: 0.25in">&#9679;</td>
    <td style="text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Consolidated Entity&#8217;s ability to
                                    fund its operations is dependent upon management&#8217;s plans and execution, which include raising additional capital, if required,
                                    through public and other offerings, obtaining regulatory approvals for its products and generating revenues from these products and
                                    having the ability to be able to reduce expenditure accordingly if required, in order to be able to pay its debts as and when they
                                    fall due.</p></td></tr>
</table>

<p style="margin: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="text-align: left; width: 0.25in">&#9679;</td> <td style="text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On 21 February,
2025 the Consolidated Entity&#8217;s board of directors approved by resolution a raising of up to AUD$<ix:nonFraction contextRef="c28" decimals="0" format="ixt:num-dot-decimal" name="gels:ConvertibleNotes" scale="0" unitRef="aud" id="ixv-22101">1,500,000</ix:nonFraction> in Convertible Notes
with a maturity date of <ix:nonNumeric contextRef="c0" format="ixt:date-day-monthname-year-en" name="gels:MaturityDate" id="ixv-22102">1 July, 2026</ix:nonNumeric> such that the Company may continue to operate as a going concern.</p></td></tr>
</table>

<p style="margin: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="text-align: left; width: 0.25in">&#9679;</td> <td style="text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On 13 March,
2025, the Consolidated Entity signed a purchase agreement with Lincoln Park Capital Fund, LLC (&#8220;Lincoln Park&#8221;) for an Equity
Line of Credit, whereby we may receive gross proceeds of up to USD$<ix:nonFraction contextRef="c29" decimals="0" format="ixt:num-dot-decimal" name="gels:GrossProceeds" scale="0" unitRef="aud" id="ixv-22103">12,000,000</ix:nonFraction> from the sale of Ordinary Shares to Lincoln Park under
the Purchase Agreement, from time to time, at our discretion after a registration statement is declared effective and after satisfaction
of other conditions in the Purchase Agreement.</p></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="text-align: justify; font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; "><span style="font-style: normal">The
Consolidated Entity&#8217;s consolidated financial statements have therefore been prepared on a going concern basis which contemplates
the realization of assets and satisfaction of liabilities and commitments in the normal course of business. The consolidated financial
statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts
and classification of liabilities should the Consolidated Entity be unable to continue as a going concern.</span></p></ix:continuation><div>

</div><p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; "><b>&#160;</b></p><div>


</div><!-- Field: Page; Sequence: 132; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory" id="ixv-15189"><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Note 5. Operating segments</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the current financial period, the Consolidated Entity operated
in <ix:nonFraction contextRef="c0" decimals="0" format="ixt-sec:numwordsen" name="gels:NumberOfOperatingSegment" scale="0" unitRef="pure" id="ixv-22104">one</ix:nonFraction> segment.<br/>
<br/>
IFRS 8 requires operating segments to be identified on the basis of internal reports about the components of the Consolidated Entity
that are regularly reviewed by the chief operating decision maker in order to allocate resources to the segment and to assess its performance.
In the current year the board reviews the Consolidated Entity as <ix:nonFraction contextRef="c0" decimals="0" format="ixt-sec:numwordsen" name="gels:NumberOfOperatingSegment" scale="0" unitRef="pure" id="ixv-22105">one</ix:nonFraction> operating segment being the development and testing of a gel based
delivery system for humans and animals within Australia.&#160;</p></ix:nonNumeric><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory" id="ixv-15198"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 6. Revenue from contracts with customers</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory" id="ixv-15202"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt; width: 76%">Sale of products</td><td style="padding-bottom: 2.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left; width: 1%">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right; width: 9%"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromContractsWithCustomers" scale="0" unitRef="aud" id="ixv-22106">165,645</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%">&#160;</td><td style="padding-bottom: 2.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left; width: 1%">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right; width: 9%"><div style="-sec-ix-hidden: hidden-fact-63">&#160;&#160;&#160;-</div></td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">All revenues are recognized
accordance with the policy at the point in time of delivery.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory" id="ixv-15241"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Disaggregation of revenue
by geographical location:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-bottom: 1.5pt">United&#160;States of America</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; width: 1%; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; width: 9%; text-align: right"><ix:nonFraction contextRef="c30" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromContractsWithCustomers" scale="0" unitRef="aud" id="ixv-22107">125,645</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; width: 1%; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-64">&#160;&#160;&#160;-</div></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Australia</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c32" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromContractsWithCustomers" scale="0" unitRef="aud" id="ixv-22108">40,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-65">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RevenueFromContractsWithCustomers" scale="0" unitRef="aud" id="ixv-22109">165,645</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-66">-</div></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:nonNumeric><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfExpensesByNatureExplanatory" id="ixv-15304"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 7. Other income</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="gels:ScheduleOfOtherIncomeExplanatoryTextBlock" id="ixv-15308"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Foreign exchange gain</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ForeignExchangeGain" scale="0" unitRef="aud" id="ixv-22110">155,906</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ForeignExchangeGain" scale="0" unitRef="aud" id="ixv-22111">3,571</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Research &amp; Development - tax incentive</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:ResearchDevelopmentTaxIncentive" scale="0" unitRef="aud" id="ixv-22112">247,487</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:ResearchDevelopmentTaxIncentive" scale="0" unitRef="aud" id="ixv-22113">143,313</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Other income</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherIncome" scale="0" unitRef="aud" id="ixv-22114">403,393</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherIncome" scale="0" unitRef="aud" id="ixv-22115">146,884</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 133; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Gelteq Limited</b></p></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="gels:DisclosureOfEmployeeExpenseExplanatory" id="ixv-15393"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 8. Employment expenses</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="gels:ScheduleOfEmploymentExpensesExplanatory" id="ixv-15397"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Wages and salaries</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:WagesAndSalaries" scale="0" unitRef="aud" id="ixv-22116">424,738</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:WagesAndSalaries" scale="0" unitRef="aud" id="ixv-22117">738,584</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Superannuation contribution - employees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" scale="0" unitRef="aud" id="ixv-22118">42,963</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans" scale="0" unitRef="aud" id="ixv-22119">79,373</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Accrued leave expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:AccruedLeaveExpenses" scale="0" sign="-" unitRef="aud" id="ixv-22120">13,674</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:AccruedLeaveExpenses" scale="0" unitRef="aud" id="ixv-22121">20,588</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Payroll tax expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:PayrollTaxExpense" scale="0" unitRef="aud" id="ixv-22122">4,568</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:PayrollTaxExpense" scale="0" unitRef="aud" id="ixv-22123">17,016</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Long service leave expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:LongServiceLeaveExpenses" scale="0" unitRef="aud" id="ixv-22124">4,974</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:LongServiceLeaveExpenses" scale="0" unitRef="aud" id="ixv-22125">20,018</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Employee related expenses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:EmployeeRelatedExpenses" scale="0" unitRef="aud" id="ixv-22126">17,503</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-67">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:EmployeeBenefitsExpense" scale="0" unitRef="aud" id="ixv-22127">481,072</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:EmployeeBenefitsExpense" scale="0" unitRef="aud" id="ixv-22128">875,579</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="gels:DisclosureOfCorporateExpensesExplanatoryTextBlock" id="ixv-15496"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 9. Corporate expenses</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="gels:ScheduleOfCorporateExpensesExplanatory" id="ixv-15500"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Accounting expense</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:AccountingExpense" scale="0" unitRef="aud" id="ixv-22129">206,772</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:AccountingExpense" scale="0" unitRef="aud" id="ixv-22130">90,147</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Professional fees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfessionalFeesExpense" scale="0" unitRef="aud" id="ixv-22131">74,292</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfessionalFeesExpense" scale="0" unitRef="aud" id="ixv-22132">45,370</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Management fees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-68">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:ManagementFees" scale="0" unitRef="aud" id="ixv-22133">9,125</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-style: italic; text-align: left; padding-bottom: 1.5pt">Audit fees (non-IPO related)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AuditorsRemuneration" scale="0" unitRef="aud" id="ixv-22134">126,060</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AuditorsRemuneration" scale="0" unitRef="aud" id="ixv-22135">77,999</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; font-style: italic; text-align: left"><i style="font-style: normal; text-decoration: none; font-weight: normal">Legal fee (non-IPO related)</i></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:LegalFeenonIPORelatedinDollars" scale="0" unitRef="aud" id="ixv-22136">141,723</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-69">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:CorporateExpenses" scale="0" unitRef="aud" id="ixv-22137">548,847</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:CorporateExpenses" scale="0" unitRef="aud" id="ixv-22138">222,641</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="gels:DisclosureOfAttributionOfIPORelatedExpenseExplanatory" id="ixv-15591"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 10. IPO related expenses</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="gels:ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock" id="ixv-15595"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Legal fees</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c34" decimals="0" format="ixt:num-dot-decimal" name="gels:LegalOfFees" scale="0" unitRef="aud" id="ixv-22139">54,781</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c35" decimals="0" format="ixt:num-dot-decimal" name="gels:LegalOfFees" scale="0" unitRef="aud" id="ixv-22140">50,704</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Consultant fees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c34" decimals="0" format="ixt:num-dot-decimal" name="gels:ConsultantFees" scale="0" unitRef="aud" id="ixv-22141">530,166</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c35" decimals="0" format="ixt:num-dot-decimal" name="gels:ConsultantFees" scale="0" unitRef="aud" id="ixv-22142">14,122</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Audit fees (IPO Related)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-70">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c35" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AuditorsRemunerationForAuditServices" scale="0" unitRef="aud" id="ixv-22143">101,978</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c34" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ShareIssueRelatedCost" scale="0" unitRef="aud" id="ixv-22144">584,947</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c35" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ShareIssueRelatedCost" scale="0" unitRef="aud" id="ixv-22145">166,804</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 134; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Gelteq Limited</b></p></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory" id="ixv-15690"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 11. Depreciation and amortisation expense</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="gels:DisclosuresOfDepreciationAndAmortisationExpenseExplanatory" id="ixv-15694"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Amortisation expenses</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AmortisationExpense" scale="0" unitRef="aud" id="ixv-22146">1,219,103</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AmortisationExpense" scale="0" unitRef="aud" id="ixv-22147">1,200,723</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Depreciation on machinery</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationPropertyPlantAndEquipment" scale="0" unitRef="aud" id="ixv-22148">3,852</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationPropertyPlantAndEquipment" scale="0" unitRef="aud" id="ixv-22149">1,172</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Depreciation expense on right-of-use assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-71">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationRightofuseAssets" scale="0" unitRef="aud" id="ixv-22150">10,001</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationAndAmortisationExpense" scale="0" unitRef="aud" id="ixv-22151">1,222,955</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DepreciationAndAmortisationExpense" scale="0" unitRef="aud" id="ixv-22152">1,211,896</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory" id="ixv-15763"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 12. Research expenses</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="gels:ScheduleOfResearchAndDevelopmentExpensetextBlock" id="ixv-15767"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-bottom: 2.5pt">Product research and development expenses</td><td style="width: 1%; padding-bottom: 2.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ResearchAndDevelopmentExpense" scale="0" unitRef="aud" id="ixv-22153">628,606</ix:nonFraction></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 2.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ResearchAndDevelopmentExpense" scale="0" unitRef="aud" id="ixv-22154">276,057</ix:nonFraction></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfFinanceCostExplanatory" id="ixv-15805"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 13. Finance costs</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory" id="ixv-15809"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Total interest expense on Shareholder loans (refer to note 23)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InterestExpenseOnBorrowings" scale="0" unitRef="aud" id="ixv-22155">634,149</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InterestExpenseOnBorrowings" scale="0" unitRef="aud" id="ixv-22156">460,112</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Total interest on Convertible notes (refer to note 23)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:InterestExpenseOnConvertibleNotes" scale="0" unitRef="aud" id="ixv-22157">1,260,500</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:InterestExpenseOnConvertibleNotes" scale="0" unitRef="aud" id="ixv-22158">124,904</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Interest and finance charges paid/payable on lease liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-72">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InterestExpenseOnLeaseLiabilities" scale="0" unitRef="aud" id="ixv-22159">104</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Finance charges paid &#8211; others</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherFinanceCost" scale="0" unitRef="aud" id="ixv-22160">55,938</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherFinanceCost" scale="0" unitRef="aud" id="ixv-22161">15,100</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:FinanceCosts" scale="0" unitRef="aud" id="ixv-22162">1,950,587</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:FinanceCosts" scale="0" unitRef="aud" id="ixv-22163">600,220</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfIncomeTaxExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfIncomeTaxExplanatory" id="ixv-15888"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 14. Income tax expense</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="gels:DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock" id="ixv-15892"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-style: italic">Numerical reconciliation of income tax expense and tax at the statutory rate</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-bottom: 1.5pt">Loss before income tax expense</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="0" sign="-" unitRef="aud" id="ixv-22164">6,645,453</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="0" sign="-" unitRef="aud" id="ixv-22165">3,546,195</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Tax at the statutory tax rate of <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ApplicableTaxRate" scale="-2" unitRef="pure" id="ixv-22166"><ix:nonFraction contextRef="c3" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ApplicableTaxRate" scale="-2" unitRef="pure" id="ixv-22167">25</ix:nonFraction></ix:nonFraction>%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TaxExpenseIncomeAtApplicableTaxRate" scale="0" sign="-" unitRef="aud" id="ixv-22168">1,661,363</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TaxExpenseIncomeAtApplicableTaxRate" scale="0" sign="-" unitRef="aud" id="ixv-22169">886,549</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Tax effect amounts which are not deductible/(taxable) in calculating taxable income:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">Permanent differences</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences" scale="0" unitRef="aud" id="ixv-22170">400,042</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences" scale="0" unitRef="aud" id="ixv-22171">332,974</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Timing differences <i>(not meeting deferred asset criteria)</i></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences" scale="0" sign="-" unitRef="aud" id="ixv-22172">47,226</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences" scale="0" sign="-" unitRef="aud" id="ixv-22173">52,532</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Carry forward losses <i>(not meeting deferred asset criteria)</i></span></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses" scale="0" unitRef="aud" id="ixv-22174">1,308,547</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses" scale="0" unitRef="aud" id="ixv-22175">606,107</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-73">-</div></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-74">-</div></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 135; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 14. Income tax expense (continued)</b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation id="_DisclosureOfIncomeTaxExplanatory-c0_cont_1"><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory" id="ixv-16058"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic">Deferred tax assets not recognised</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">Deferred tax assets not recognised comprises temporary differences attributable to:</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; width: 76%; text-align: left">&#8211; Payables, accrued expenses and provisions</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="gels:DeferredTaxAssetsPayablesAccruedExpensesAndProvisions" scale="0" unitRef="aud" id="ixv-22176">103,611</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="gels:DeferredTaxAssetsPayablesAccruedExpensesAndProvisions" scale="0" unitRef="aud" id="ixv-22177">33,722</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">&#8211; Deferred revenue</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="gels:DeferredTaxAssetsDeferredRevenue" scale="0" unitRef="aud" id="ixv-22178">31,340</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">&#8211; Other&#160;&#8211;&#160;Expenses deductible in future periods</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="gels:DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods" scale="0" unitRef="aud" id="ixv-22179">98,681</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="gels:DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods" scale="0" unitRef="aud" id="ixv-22180">98,681</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left; padding-bottom: 1.5pt">&#8211; Other&#160;&#8211;&#160;Right of use assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-75">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt">Total deferred tax asset attributable to temporary differences not recognised</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NetDeferredTaxAssets" scale="0" unitRef="aud" id="ixv-22181">202,292</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NetDeferredTaxAssets" scale="0" unitRef="aud" id="ixv-22182">163,743</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="gels:ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock" id="ixv-16151"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">The amount of unused tax losses for which no deferred tax asset is recognised:</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">&#8211; applicable to the company</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany" scale="0" unitRef="aud" id="ixv-22183">10,536,558</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany" scale="0" unitRef="aud" id="ixv-22184">5,802,382</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">&#8211; applicable to subsidiaries (not consolidated for tax purposes)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" scale="0" unitRef="aud" id="ixv-22185">171,744</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" scale="0" unitRef="aud" id="ixv-22186">171,618</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Potential tax benefit @ 25%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="gels:PotentialTaxBenefit" scale="0" unitRef="aud" id="ixv-22187">2,677,075</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="gels:PotentialTaxBenefit" scale="0" unitRef="aud" id="ixv-22188">1,493,500</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">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.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory" id="ixv-16214"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 15. Cash and cash equivalents</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="gels:ScheduleOfCashAndCashEquivalentsExplanatory" id="ixv-16218"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-style: italic">Current assets</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-bottom: 1.5pt">Cash at bank</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:BalancesWithBanks" scale="0" unitRef="aud" id="ixv-22189">344,648</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:BalancesWithBanks" scale="0" unitRef="aud" id="ixv-22190">24,522</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="0" unitRef="aud" id="ixv-22191">344,648</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashAndCashEquivalents" scale="0" unitRef="aud" id="ixv-22192">24,522</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 136; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory" id="ixv-16300"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 16. Trade and other receivables</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<ix:nonNumeric contextRef="c0" escape="true" name="gels:ScheduleOfTradeAndOtherReceivablesExplanatory" id="ixv-16305"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">Consolidated</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic">Current assets</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%">GST</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="gels:GoodsAndServicesTax" scale="0" unitRef="aud" id="ixv-22193">22,993</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="gels:GoodsAndServicesTax" scale="0" unitRef="aud" id="ixv-22194">31,441</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Other debtors&#160;&#8211;&#160;research and development tax refund receivable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherReceivables" scale="0" unitRef="aud" id="ixv-22195">390,800</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherReceivables" scale="0" unitRef="aud" id="ixv-22196">143,313</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Accounts receivable</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentTradeReceivables" scale="0" unitRef="aud" id="ixv-22197">45,931</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentTradeReceivables" scale="0" unitRef="aud" id="ixv-22198">8,251</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivables" scale="0" unitRef="aud" id="ixv-22199">459,724</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentReceivables" scale="0" unitRef="aud" id="ixv-22200">183,005</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The consolidated entity
has <span style="-sec-ix-hidden: hidden-fact-76">no</span> expected credit losses to trade receivables. All receivables are current as at 30 June 2025.</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory" id="ixv-16382"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 17. Prepayments and other assets</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="gels:ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock" id="ixv-16386"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">Consolidated</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">30 June <br/>
2025</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">30 June <br/>
2024</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-style: italic">Current assets</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Professional and listing fees</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c36" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets" scale="0" unitRef="aud" id="ixv-22201">266,540</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c37" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets" scale="0" unitRef="aud" id="ixv-22202">16,070</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Advance for equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c38" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets" scale="0" unitRef="aud" id="ixv-22203">19,838</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c39" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets" scale="0" unitRef="aud" id="ixv-22204">19,838</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Prepaid expenses* - related party</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c40" decimals="0" format="ixt:num-dot-decimal" id="ix_0_fact" name="ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets" scale="0" unitRef="aud">33,088</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c41" decimals="0" format="ixt:num-dot-decimal" id="ix_1_fact" name="ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets" scale="0" unitRef="aud">59,792</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Other deposit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c42" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets" scale="0" unitRef="aud" id="ixv-22207">179,743</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-77">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Insurance*</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c44" decimals="0" format="ixt:num-dot-decimal" id="ix_2_fact" name="ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets" scale="0" unitRef="aud">171,316</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Advance payments to vendors for supply of raw materials</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c45" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets" scale="0" unitRef="aud" id="ixv-22209">31,773</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-78">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets" scale="0" unitRef="aud" id="ixv-22210">702,298</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets" scale="0" unitRef="aud" id="ixv-22211">95,700</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-style: italic; text-align: left">Non-current assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Security deposits</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c47" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPrepayments" scale="0" unitRef="aud" id="ixv-22212">94,605</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-79">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPrepayments" scale="0" unitRef="aud" id="ixv-22213">796,903</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentPrepayments" scale="0" unitRef="aud" id="ixv-22214">95,700</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left">*</td><td style="text-align: justify"><ix:footnote id="ix_0_footnote" xml:lang="en-US">Insurance majorly consist of D&amp;O insurance</ix:footnote></td>
</tr></table>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left">**</td><td style="text-align: justify"><ix:footnote id="ix_1_footnote" xml:lang="en-US">Other deposits consist of the deposit paid to Asiana Trading
corporation</ix:footnote></td>
</tr></table></ix:nonNumeric></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 137; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfIntangibleAssetsExplanatory" id="ixv-16562"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 18. Intangible assets</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" id="ixv-16566"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: 0in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: 0in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: 0in; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: 0in; font-style: italic">Non-current assets</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: 0in; width: 76%; text-align: left">Trade Secrets&#160;and Patents&#8211;&#160;at cost</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c65" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets" scale="0" unitRef="aud" id="ixv-22217">23,857,306</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c66" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets" scale="0" unitRef="aud" id="ixv-22218">23,857,306</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: 0in; text-align: left; padding-bottom: 1.5pt">Less: Accumulated amortisation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c67" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" scale="0" unitRef="aud" id="ixv-22219">4,827,042</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c68" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" scale="0" unitRef="aud" id="ixv-22220">3,634,171</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: 0in; padding-bottom: 1.5pt">Net carrying value</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c65" decimals="0" format="ixt:num-dot-decimal" name="gels:IntangibleAssetsOtherThanGoodwillNetCarryingValue" scale="0" unitRef="aud" id="ixv-22221">19,030,264</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c66" decimals="0" format="ixt:num-dot-decimal" name="gels:IntangibleAssetsOtherThanGoodwillNetCarryingValue" scale="0" unitRef="aud" id="ixv-22222">20,223,135</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: 0in; text-align: left">Patents and trademarks - at cost</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c69" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets" scale="0" unitRef="aud" id="ixv-22223">234,289</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c70" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets" scale="0" unitRef="aud" id="ixv-22224">89,268</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: 0in; text-align: left">Add: Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" scale="0" unitRef="aud" id="ixv-22225">639,117</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" scale="0" unitRef="aud" id="ixv-22226">145,021</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: 0in; text-align: left; padding-bottom: 1.5pt">Less: Accumulated amortisation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c71" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" scale="0" unitRef="aud" id="ixv-22227">45,697</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c72" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" scale="0" unitRef="aud" id="ixv-22228">19,465</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: 0in; padding-bottom: 1.5pt">Net carrying value</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c69" decimals="0" format="ixt:num-dot-decimal" name="gels:IntangibleAssetsOtherThanGoodwillNetCarryingValue" scale="0" unitRef="aud" id="ixv-22229">827,709</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c70" decimals="0" format="ixt:num-dot-decimal" name="gels:IntangibleAssetsOtherThanGoodwillNetCarryingValue" scale="0" unitRef="aud" id="ixv-22230">214,823</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: 0in; padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="0" unitRef="aud" id="ixv-22231">19,857,973</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="0" unitRef="aud" id="ixv-22232">20,437,958</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Reconciliation</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory" id="ixv-16684"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Reconciliations of the written down values at
the beginning and end of the current and previous financial year are set out below:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Trade<br/> Secrets</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Patents &amp; trademarks</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Consolidated</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%">Balance at 1 July 2023</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c73" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="0" unitRef="aud" id="ixv-22233">21,416,006</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c74" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="0" unitRef="aud" id="ixv-22234">77,655</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="0" unitRef="aud" id="ixv-22235">21,493,661</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-80">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c76" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" scale="0" unitRef="aud" id="ixv-22236">145,021</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" scale="0" unitRef="aud" id="ixv-22237">145,021</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Amortisation expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c75" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForAmortisationExpense" scale="0" unitRef="aud" id="ixv-22238">1,192,871</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c76" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForAmortisationExpense" scale="0" unitRef="aud" id="ixv-22239">7,853</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForAmortisationExpense" scale="0" unitRef="aud" id="ixv-22240">1,200,724</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Balance at 30 June 2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c77" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="0" unitRef="aud" id="ixv-22241">20,223,135</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c78" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="0" unitRef="aud" id="ixv-22242">214,823</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="0" unitRef="aud" id="ixv-22243">20,437,958</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-81">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" scale="0" unitRef="aud" id="ixv-22244">639,117</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" scale="0" unitRef="aud" id="ixv-22245">639,117</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Amortisation expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c22" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForAmortisationExpense" scale="0" unitRef="aud" id="ixv-22246">1,192,870</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForAmortisationExpense" scale="0" unitRef="aud" id="ixv-22247">26,232</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForAmortisationExpense" scale="0" unitRef="aud" id="ixv-22248">1,219,102</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Balance at 30 June 2025</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c79" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="0" unitRef="aud" id="ixv-22249">19,030,265</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c80" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="0" unitRef="aud" id="ixv-22250">827,708</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IntangibleAssetsOtherThanGoodwill" scale="0" unitRef="aud" id="ixv-22251">19,857,973</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 138; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->32<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 18. Intangible assets (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_2" id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_1"><p style="text-align: justify; font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; "><span style="font-style: normal">Trade
secrets were acquired during 2021 financial year by the Consolidated Entity and are amortised over its useful life estimate of <ix:nonNumeric contextRef="c49" format="ixt-sec:duryear" name="gels:EstimateTermOfUsefulLife" id="ixv-22252"><ix:nonNumeric contextRef="c49" format="ixt-sec:duryear" name="gels:EstimateTermOfUsefulLife" id="ixv-22253">20</ix:nonNumeric></ix:nonNumeric>&#160;years.
As at June&#160;30, 2025 the remaining useful life of the trade secrets is <ix:nonNumeric contextRef="c0" format="ixt-sec:duryear" name="gels:EstimateTermOfUsefulLife" id="ixv-22254">16</ix:nonNumeric>&#160;years (June&#160;30, 2024:<ix:nonNumeric contextRef="c3" format="ixt-sec:duryear" name="gels:EstimateTermOfUsefulLife" id="ixv-22255">17</ix:nonNumeric>&#160;years).</span></p>

<p style="font: italic 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; "><span style="font-style: normal">&#160;</span></p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Assessment
for impairment - 2025</b><span style="font-style: normal">&#160;</span></p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-style: normal">&#160;</span></p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-style: normal">For the year ended 30 June&#160;2025, management has performed an impairment
assessment in accordance with IAS 36. As part of this process, management obtained a valuation of the intangible assets by an independent
expert valuer.&#160;</span></p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Methodology</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">An impairment loss expense
in the profit or loss is recognised when the carrying amount of an asset exceeds its recoverable amount. The Consolidated Entity determined
the recoverable amounts of the Gelteq Consolidated Entity as one CGU using a value in use approach.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The recoverable amount
of the CGU as at 30 June 2025 has been determined by a forecast model that estimated the future cash flows based on budgets and forecasts
for five&#160;years prepared by management. Gelteq is considered to be in a rapid lifecycle stage during the Forecast Period, with the
commencement of sales in FY26. The Company is projected to achieve profitability by FY28 and EBITDA expected to climb to approximately
$<ix:nonFraction contextRef="c50" decimals="-5" format="ixt:num-dot-decimal" name="gels:RecoverableAmount" scale="6" unitRef="usd" id="ixv-22256">35.5</ix:nonFraction> million by FY30.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">These cash flows were then discounted to their present value using a discount rate that reflects current market
assessments of the time value of money and the risks specific to the CGU.&#160;Management then cross-checked the total of the discounted
cash flows against the trading of the Company&#8217;s shares.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">A reference to Financial&#160;Years
(FY), refers to a period covering July&#160;1<sup>st</sup> to June&#160;30<sup>th</sup> the next year. A reference to a calendar year
(CY) refers to the period from January&#160;1<sup>st</sup> to December&#160;31<sup>st</sup> of the same year.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The discounted cash flow
model used in the assessment of fair value less cost to sell is sensitive to a number of key assumptions, including revenue growth rates,
discount rates and operating costs. These assumptions can change over short periods of time and can have a significant impact on the carrying
value of the assets. For any AUD figures presented from the valuation analysis, these have been obtained by conversion from USD at an
exchange rate of <ix:nonFraction contextRef="c51" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AverageForeignExchangeRate" scale="0" unitRef="pure" id="ixv-22257">1</ix:nonFraction> AUD = <ix:nonFraction contextRef="c52" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:AverageForeignExchangeRate" scale="0" unitRef="pure" id="ixv-22258">0.65</ix:nonFraction> USD.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Fair value less cost
to sell and key assumptions</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Company estimates
the fair value less cost to sell of the Gelteq Consolidated Entity cash generating unit (CGU) using discounted cash flows. Management
assumptions were developed incorporating internal and external market information, although the extent to which they rely on past experience
of the Consolidated Entity is limited given the consolidated entity has not yet started full scale operations, pending completion of preparatory
activities where necessary, with external sources of information having been adjusted to reflect factors specific to the Consolidated
Entity. Fair value less cost to sell is categorised within level 3 of the fair value hierarchy.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">For the reporting period
ended 30 June 2025, the recoverable amount of the CGU was determined based on fair value less cost to sell calculations which required
the use of key assumptions:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Operating Segments</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">The Consolidated Entity&#8217;s cash flows are generated
from one CGU which covers nutraceuticals for humans and animals, pharmaceutical for humans and animals and controlled substances.</td>
</tr></table></ix:continuation><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 139; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->33<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 18. Intangible assets (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_3" id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Cash Flow projections
</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 10pt"/> <td style="width: 0.25in">&#9679;</td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The calculations used cash flow projections based on financial budgets and forecasts approved by management covering FY26 to FY30. The projections included negative undiscounted operating cash flows between FY26 and FY27 before making positive operating returns from FY28 onwards as the business scales up operations and operating margins that are in line with industry averages in similar industries. A full <ix:nonNumeric contextRef="c53" format="ixt-sec:durwordsen" name="gels:PeriodOfFinancialBudgetsApprovedByManagement" id="ixv-22259">5&#160;years</ix:nonNumeric> of cash flow projections were used to allow for <ix:nonNumeric contextRef="c54" format="ixt-sec:durwordsen" name="gels:PeriodOfFinancialBudgetsApprovedByManagement" id="ixv-22260">3&#160;years</ix:nonNumeric> of positive cash flow projections in the management forecast period</span></td></tr> <tr style="vertical-align: top"> <td style="font-size: 10pt">&#160;</td> <td>&#160;</td> <td style="font-size: 10pt">&#160;</td></tr> <tr style="vertical-align: top"> <td style="font-size: 10pt"/> <td>&#9679;</td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A pre-tax discount rate range of&#160;<ix:nonFraction contextRef="c54" decimals="2" format="ixt:num-dot-decimal" name="gels:PreTaxDiscountRate" scale="-2" unitRef="pure" id="ixv-22261">25</ix:nonFraction>-<ix:nonFraction contextRef="c53" decimals="2" format="ixt:num-dot-decimal" name="gels:PreTaxDiscountRate" scale="-2" unitRef="pure" id="ixv-22262">30</ix:nonFraction>%, reflecting rates of return required by typical investors in early-stage businesses similar to the Consolidated Entity, was applied.</span></td></tr> </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>






<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Revenue</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 10pt"/> <td style="width: 0.25in">&#9679;</td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management have implemented a hybrid revenue model with revenue generated from manufacturing and royalties (on each individual order).</span></td></tr> <tr style="vertical-align: top"> <td style="font-size: 10pt">&#160;</td> <td>&#160;</td> <td style="font-size: 10pt">&#160;</td></tr> <tr style="vertical-align: top"> <td style="font-size: 10pt"/> <td>&#9679;</td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The forecast model is based on a <ix:nonNumeric contextRef="c0" format="ixt-sec:duryear" name="gels:AverageGrowthTerm" id="ixv-22263">4</ix:nonNumeric> year compound average growth rate of <ix:nonFraction contextRef="c4" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections" scale="-2" unitRef="pure" id="ixv-22264">213</ix:nonFraction>%%, based on management forecasts to FY30. The model forecast revenue growth rates <ix:nonFraction contextRef="c55" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:PercentageOfEntitysRevenue" scale="-2" unitRef="pure" id="ixv-22265">596</ix:nonFraction>% in FY27, <ix:nonFraction contextRef="c56" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:PercentageOfEntitysRevenue" scale="-2" unitRef="pure" id="ixv-22266">108</ix:nonFraction>% in FY28, <ix:nonFraction contextRef="c57" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:PercentageOfEntitysRevenue" scale="-2" unitRef="pure" id="ixv-22267">73</ix:nonFraction>% in FY29 and <ix:nonFraction contextRef="c58" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:PercentageOfEntitysRevenue" scale="-2" unitRef="pure" id="ixv-22268">77</ix:nonFraction>% in FY30, following revenue growth by <span style="-sec-ix-hidden: hidden-fact-82">693%</span> in FY26 from FY25.</span></td></tr> </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>






<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Gross Margins </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: left; font-size: 10pt"/> <td style="width: 0.25in; font-size: 10pt">&#9679;</td> <td style="text-align: justify; font-size: 10pt">Gross margin is forecast to be maintained at <ix:nonFraction contextRef="c60" decimals="2" format="ixt:num-dot-decimal" name="gels:PercentageOfGrossMargin" scale="-2" unitRef="pure" id="ixv-22269">50</ix:nonFraction>% from FY26 to FY30.</td></tr> </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Operating Expense
</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify; font-size: 10pt"/> <td style="width: 0.25in">&#9679;</td> <td style="text-align: justify; font-size: 10pt">The largest operating expense is employee costs. Salary and benefits are forecast to increase by <ix:nonFraction contextRef="c55" decimals="2" format="ixt:num-dot-decimal" name="gels:PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear" scale="-2" unitRef="pure" id="ixv-22270">207</ix:nonFraction>% and <ix:nonFraction contextRef="c56" decimals="2" format="ixt:num-dot-decimal" name="gels:PercentageOfForecastOnSalaryAndBenefitsYearOne" scale="-2" unitRef="pure" id="ixv-22271">205</ix:nonFraction>% in FY26 and FY27 respectively. The employee cost growth rates is projected to decline thereafter to <ix:nonFraction contextRef="c57" decimals="2" format="ixt:num-dot-decimal" name="gels:PercentageOfForecastOnSalaryAndBenefitsYearOne" scale="-2" unitRef="pure" id="ixv-22272">41</ix:nonFraction>% in FY28, <ix:nonFraction contextRef="c58" decimals="2" format="ixt:num-dot-decimal" name="gels:PercentageOfForecastOnSalaryAndBenefitsYearOne" scale="-2" unitRef="pure" id="ixv-22273">20</ix:nonFraction>% in FY29 and <ix:nonFraction contextRef="c61" decimals="2" format="ixt:num-dot-decimal" name="gels:PercentageOfForecastOnSalaryAndBenefitsYearOne" scale="-2" unitRef="pure" id="ixv-22274">6</ix:nonFraction>% in FY29 presenting the scale benefits of manufacturing large quantities. </td></tr> </table></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>




</div><!-- Field: Page; Sequence: 140; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->34<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 18. Intangible assets (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_4" id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>EBITDA</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 10pt"/> <td style="width: 0.25in">&#9679;</td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The forecast model is based on a long-term EBITDA margin of <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="gels:PercentageOfLongTerm" scale="-2" unitRef="pure" id="ixv-22275">35</ix:nonFraction>%. Forecast EBITDA is negative in early years, which is expected for an early stage startup business where typically the average timeframe to profitability is <ix:nonNumeric contextRef="c54" format="ixt-sec:duryear" name="gels:AverageTimeframeProfitabilityTerm" id="ixv-22276">2</ix:nonNumeric> - <ix:nonNumeric contextRef="c53" format="ixt-sec:duryear" name="gels:AverageTimeframeProfitabilityTerm" id="ixv-22277">3</ix:nonNumeric> years. The forecast model&#8217;s EBITDA margins are (<ix:nonFraction contextRef="c62" decimals="2" format="ixt:num-dot-decimal" name="gels:PercentageOfLongTerm" scale="-2" unitRef="pure" id="ixv-22278">130</ix:nonFraction>%) in FY26, (<ix:nonFraction contextRef="c55" decimals="2" format="ixt:num-dot-decimal" name="gels:PercentageOfLongTerm" scale="-2" unitRef="pure" id="ixv-22279">1</ix:nonFraction>%) in FY27, <ix:nonFraction contextRef="c56" decimals="2" format="ixt:num-dot-decimal" name="gels:PercentageOfLongTerm" scale="-2" unitRef="pure" id="ixv-22280">16</ix:nonFraction>% in FY28, <ix:nonFraction contextRef="c63" decimals="2" format="ixt:num-dot-decimal" name="gels:PercentageOfLongTerm" scale="-2" unitRef="pure" id="ixv-22281">25</ix:nonFraction>% in FY29 and <ix:nonFraction contextRef="c58" decimals="2" format="ixt:num-dot-decimal" name="gels:PercentageOfLongTerm" scale="-2" unitRef="pure" id="ixv-22282">35</ix:nonFraction>% in FY30, with the ongoing EBITDA being comparable to that of comparable industries in relevant world markets.</span></td></tr> </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>CAPEX </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; font-size: 10pt"/>
    <td style="width: 0.25in">&#9679;</td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No material Capex has been forecast as the costs borne by Gelteq in working with clients to develop products is included in other forecast expenses</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Amortisation</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 24px">&#160;</td> <td style="width: 24px; text-align: left">&#9679;</td> <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Amortisation has been estimated at <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="gels:AmortisationEstimatedPercentage" scale="-2" unitRef="pure" id="ixv-22283">5</ix:nonFraction>% of the opening intangibles balance each year. This roughly equates to an average useful life of <ix:nonNumeric contextRef="c0" format="ixt-sec:durwordsen" name="gels:AverageUsefulLifeForIntangible" id="ixv-22284">20&#160;years</ix:nonNumeric> for intangibles, which is in line with the Consolidated Entity&#8217;s current policy.</p></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Tax Rate </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 24px">&#160;</td> <td style="width: 24px; text-align: left">&#9679;</td> <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A tax rate of <ix:nonFraction contextRef="c32" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ApplicableTaxRate" scale="-2" unitRef="pure" id="ixv-22285">30</ix:nonFraction>%
has been applied in line the with the corporate tax rate in Australia. Whilst the tax rate may be ower in earlier&#160;years, this tax
rate is in line with the Consolidated Entity&#8217;s long term tax rate and the tax rate of a likely acquirer.</p></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Working Capital</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; text-align: left">&#9679;</td>
    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Model forecasts the receivables and payables
                           at 30&#160;days in line with management expectations. Payables&#160;days are only applied to operating expenses as all manufacturing
                           costs are paid prior to dispatch to customers.</p></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Other balance Sheet
Items</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; text-align: left">&#9679;</td>
    <td style="text-align: justify">There are no other assumptions that result it material balance sheet movements that affect
    forecast cash flow.</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Terminal growth rate</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 24px">&#160;</td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Long term growth rate, used for the terminal
value calculation, is <ix:nonFraction contextRef="c0" decimals="3" format="ixt:num-dot-decimal" name="gels:LongTermGrowthRate" scale="-2" unitRef="pure" id="ixv-22286">2.5</ix:nonFraction>%, reflecting the Australian long term nominal inflation rate.</p></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Apart from the
considerations described in determining the value-in-use of the cash-generating units described above, management is not currently
aware of any other probable changes that would necessitate changes in its key estimates</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 141; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->35<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 18. Intangible assets (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation id="_DisclosureOfIntangibleAssetsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Impairment</i><br/>
<br/>
The Consolidated Entity has performed an impairment assessment based on its cash generating unit (CGU).<br/>
<br/>
The Consolidated Entity determined that the recoverable amount in relation the CGU exceeded its carrying value of assets as at 30 June&#160;2025,
therefore no adjustment to its carrying value (impairment) was required.<br/>
<br/>
The directors have reviewed and are comfortable with the significant assumptions determined by management. Based on the above, the directors
believe that no impairment charge is required to the value of the intangible asset at 30 June 2025.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Sensitivity</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The sensitivities on
the updated discounted cash flow model are as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 24px; font-size: 10pt"/> <td style="width: 24px">&#9679;</td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue would require a reduction of approximately <ix:nonFraction contextRef="c64" decimals="2" format="ixt:num-dot-decimal" name="gels:PercentageOfRevenueReduction" scale="-2" unitRef="pure" id="ixv-22287">30</ix:nonFraction>% to the compounded growth rate over <ix:nonNumeric contextRef="c64" format="ixt-sec:duryear" name="gels:RevenueReductionCompoundedGrowthRatePeriod" id="ixv-22288">5</ix:nonNumeric>&#160;years&#160;before the intangible asset value would need to be impaired, with all other assumptions remaining constant.</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify; font-size: 10pt">&#160;</td> <td style="text-align: justify">&#160;</td> <td style="text-align: justify; font-size: 10pt">&#160;</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify; font-size: 10pt"/> <td style="text-align: justify">&#9679;</td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">EBITDA margin would need a reduction of approximately <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="gels:PercentageOfRevenueReduction" scale="-2" unitRef="pure" id="ixv-22289">47</ix:nonFraction>% per annum over <ix:nonNumeric contextRef="c0" format="ixt-sec:durwordsen" name="gels:RevenueReductionCompoundedGrowthRatePeriod" id="ixv-22290"><ix:nonNumeric contextRef="c0" format="ixt-sec:duryear" name="gels:RevenueReductionCompoundedGrowthRatePeriod" id="ixv-22291">5</ix:nonNumeric>&#160;years</ix:nonNumeric>&#160;years before the intangible asset value would need to be impaired, with all other assumptions remaining constant.</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify; font-size: 10pt">&#160;</td> <td style="text-align: justify">&#160;</td> <td style="text-align: justify; font-size: 10pt">&#160;</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify; font-size: 10pt"/> <td style="text-align: justify">&#9679;</td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The discount rate would be required to increase to approximately <ix:nonFraction contextRef="c4" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ActuarialAssumptionOfDiscountRates" scale="-2" unitRef="pure" id="ixv-22292">41</ix:nonFraction>% before the intangible asset value would need to be impaired, with all other assumptions remaining constant.</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify; font-size: 10pt">&#160;</td> <td style="text-align: justify">&#160;</td> <td style="text-align: justify; font-size: 10pt">&#160;</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify; font-size: 10pt"/> <td style="text-align: justify">&#9679;</td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Long Term growth rate would need to be reduced to be in negative in the cashflow modelling before the intangible asset value would need to be impaired, with all other assumptions remaining constant.</span></td></tr> </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>












<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Management believes
that other reasonable changes in the key assumptions on which the recoverable amount on intangible asset is based would not cause
the carrying amount to exceed its recoverable amount.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management notes that if performance is not as
expected, an impairment charge against these assets could be recognized in the next financial year&#8217;s accounts. This estimation
of uncertainty is expected to reduce over time as the Consolidated Entity&#8217;s business develops and matures.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>


</div><!-- Field: Page; Sequence: 142; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->36<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory" id="ixv-17244"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 19. Trade and other payables</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="gels:DisclosureOfTradeAndOtherPayableExplanatory" id="ixv-17248"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-style: italic; text-align: left">Current liabilities</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Trade payables</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayablesToTradeSuppliers" scale="0" unitRef="aud" id="ixv-22293">182,632</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayablesToTradeSuppliers" scale="0" unitRef="aud" id="ixv-22294">387,034</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Accruals</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Accruals" scale="0" unitRef="aud" id="ixv-22295">100,138</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Accruals" scale="0" unitRef="aud" id="ixv-22296">465,639</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Payroll tax payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-83">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentValueAddedTaxPayables" scale="0" unitRef="aud" id="ixv-22297">32,886</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Wages Payable - Employees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="gels:WagesPayable" scale="0" unitRef="aud" id="ixv-22298">1,070</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="gels:WagesPayable" scale="0" unitRef="aud" id="ixv-22299">9,116</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">PAYG Withholding Payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="gels:PAYGWithholdingPayable" scale="0" unitRef="aud" id="ixv-22300">155,284</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="gels:PAYGWithholdingPayable" scale="0" unitRef="aud" id="ixv-22301">314,599</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Superannuation Payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="gels:SuperannuationPayable" scale="0" unitRef="aud" id="ixv-22302">23,039</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="gels:SuperannuationPayable" scale="0" unitRef="aud" id="ixv-22303">121,530</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Insurance Funding</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="gels:InsuranceFunding" scale="0" unitRef="aud" id="ixv-22304">109,931</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="gels:InsuranceFunding" scale="0" unitRef="aud" id="ixv-22305">2,894</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Wages Payable &#8211; related party</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-84">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="gels:WagesPayableRelatedParty" scale="0" unitRef="aud" id="ixv-22306">224,488</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayables" scale="0" unitRef="aud" id="ixv-22307">572,094</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayables" scale="0" unitRef="aud" id="ixv-22308">1,558,186</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Due to their short term nature, the directors
consider that the carrying amount of trade payables approximates to their fair value. No interest is payable on amounts classified as
trade and other payables.</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfDeferredIncomeExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfDeferredIncomeExplanatory" id="ixv-17378"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 20. Deferred revenue</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>


<ix:nonNumeric contextRef="c0" escape="true" name="gels:ScheduleOfDeferredRevenueExplanatory" id="ixv-17382"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June<br/>
 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June<br/>
 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic; text-align: left">Current liabilities</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; padding-bottom: 2.5pt">Deferred Revenue</td><td style="width: 1%; padding-bottom: 2.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-85">-</div></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 2.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DeferredIncomeIncludingContractLiabilities" scale="0" unitRef="aud" id="ixv-22309">125,359</ix:nonFraction></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic">Reconciliation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Reconciliation of the written down values at the beginning and end of the current and previous financial year are set out below:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Opening balance</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DeferredIncomeIncludingContractLiabilities" scale="0" unitRef="aud" id="ixv-22310">125,359</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DeferredIncomeIncludingContractLiabilities" scale="0" unitRef="aud" id="ixv-22311">85,359</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Payments received in advance</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-86">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ReceiptsFromSalesOfGoodsAndRenderingOfServices" scale="0" unitRef="aud" id="ixv-22312">40,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Transfer to revenue - Bad debts recognised during the year (related
party)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod" scale="0" unitRef="aud" id="ixv-22313">6,655</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-87">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Transfer to revenue &#8211; other balances</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:TransferToRevenueOtherBalances" scale="0" sign="-" unitRef="aud" id="ixv-22314">118,704</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt">Closing balance</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-88">-</div></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DeferredIncomeIncludingContractLiabilities" scale="0" unitRef="aud" id="ixv-22315">125,359</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:nonNumeric><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>





</div><!-- Field: Page; Sequence: 143; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->37<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 20. Deferred revenue (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>




</div><ix:continuation id="_DisclosureOfDeferredIncomeExplanatory-c0_cont_1"><p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Unsatisfied performance obligations</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:MaturityAnalysisForNonderivativeFinancialLiabilities" id="ixv-17556"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The aggregate amount of the transaction price
allocated to the performance obligations that are unsatisfied at the end of the reporting period was <span style="-sec-ix-hidden: hidden-fact-90">nil</span> as at 30 June 2025 ($<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DeferredIncomeIncludingContractLiabilities" scale="0" unitRef="aud" id="ixv-22316">125,359</ix:nonFraction>
as at 30 June 2024) and is expected to be recognised as revenue in future periods as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; padding-bottom: 2.5pt">6 to 12 months</td><td style="width: 1%; padding-bottom: 2.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-89">-</div></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 2.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DeferredIncomeIncludingContractLiabilities" scale="0" unitRef="aud" id="ixv-22317">125,359</ix:nonFraction></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfBorrowingsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfBorrowingsExplanatory" id="ixv-17598"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 21. Borrowings</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfDetailedInformationAboutBorrowingsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfDetailedInformationAboutBorrowingsExplanatory" id="ixv-17602"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"> <tr style="vertical-align: bottom"> <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr> <tr style="vertical-align: bottom"> <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr> <tr style="vertical-align: bottom"> <td>&#160;</td><td style="font-weight: bold">&#160;</td> <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td> <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr> <tr style="vertical-align: bottom"> <td style="font-style: italic">Current liabilities</td><td>&#160;</td> <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td> <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left">Loans&#160;from Directors (i)</td><td style="width: 1%">&#160;</td> <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c112" decimals="0" format="ixt:num-dot-decimal" id="ix_3_fact" name="ifrs-full:ShorttermBorrowings" scale="0" unitRef="aud">5,086</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td> <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c113" decimals="0" format="ixt:num-dot-decimal" id="ix_4_fact" name="ifrs-full:ShorttermBorrowings" scale="0" unitRef="aud">5,086</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Loan&#160;from associated entities (ii)</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c114" decimals="0" format="ixt:num-dot-decimal" id="ix_5_fact" name="ifrs-full:ShorttermBorrowings" scale="0" unitRef="aud">156,828</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c82" decimals="0" format="ixt:num-dot-decimal" id="ix_6_fact" name="ifrs-full:ShorttermBorrowings" scale="0" unitRef="aud">156,066</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Shareholder Loans (iii)</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c115" decimals="0" format="ixt:num-dot-decimal" id="ix_7_fact" name="ifrs-full:ShorttermBorrowings" scale="0" unitRef="aud">2,485,632</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c116" decimals="0" format="ixt:num-dot-decimal" id="ix_8_fact" name="ifrs-full:ShorttermBorrowings" scale="0" unitRef="aud">1,923,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Convertible notes payable</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c117" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ShorttermBorrowings" scale="0" unitRef="aud" id="ixv-22324">2,037,413</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-91">-</div></td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Debt Discount (v)</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c119" decimals="0" format="ixt:num-dot-decimal" id="ix_9_fact" name="gels:BorrowingsDebtDiscount" scale="0" sign="-" unitRef="aud">481,104</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-92">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ShorttermBorrowings" scale="0" unitRef="aud" id="ixv-22326">4,203,855</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ShorttermBorrowings" scale="0" unitRef="aud" id="ixv-22327">2,084,152</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="font-style: italic; text-align: left">Non-current liabilities</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loan&#160;from Director (term &#8211; <ix:nonNumeric contextRef="c81" format="ixt-sec:duryear" name="gels:PeriodForInterestFreeLoanFromRelatedParties" id="ixv-22328"><ix:nonNumeric contextRef="c123" format="ixt-sec:duryear" name="gels:PeriodForInterestFreeLoanFromRelatedParties" id="ixv-22329">5</ix:nonNumeric></ix:nonNumeric>&#160;years, interest free)</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c121" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LongtermBorrowings" scale="0" unitRef="aud" id="ixv-22330">13,550</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c122" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LongtermBorrowings" scale="0" unitRef="aud" id="ixv-22331">13,550</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Loan&#160;from associated entities (ii)</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-93">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-94">-</div></td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Shareholder loans (iv)</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-95">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-96">-</div></td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt">Convertible notes payable (v)</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-97">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c118" decimals="0" format="ixt:num-dot-decimal" id="ix_10_fact" name="ifrs-full:LongtermBorrowings" scale="0" unitRef="aud">1,745,897</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LongtermBorrowings" scale="0" unitRef="aud" id="ixv-22333">13,550</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LongtermBorrowings" scale="0" unitRef="aud" id="ixv-22334">1,759,447</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td> <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22335">4,217,405</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td> <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22336">3,843,599</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr> </table></ix:nonNumeric>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>






<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Loan&#160;from
Director</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>&#160;</i></b></p>

<ix:continuation continuedAt="_DisclosureOfDetailedInformationAboutBorrowingsExplanatory-c0_cont_2" id="_DisclosureOfDetailedInformationAboutBorrowingsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">(i) <ix:footnote id="ix_2_footnote" xml:lang="en-US">This is unsecured
and interest free loan with no maturity terms provided by directors of the Company.</ix:footnote></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Loan&#160;from
associated entities</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>&#160;</i></b></p>

<ix:continuation continuedAt="_DisclosureOfDetailedInformationAboutBorrowingsExplanatory-c0_cont_3" id="_DisclosureOfDetailedInformationAboutBorrowingsExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">(ii) <ix:footnote id="ix_3_footnote" xml:lang="en-US">During the previous
financial years ended 30 June 2021 and 30 June 2020, the Company received unsecured loans from Nutrition DNA and Domalina Unit Trust.
These loans have a maturity term of <ix:nonNumeric contextRef="c81" format="ixt-sec:duryear" name="gels:LoansMaturityTerm" id="ixv-22339">5</ix:nonNumeric> years, and <ix:nonFraction contextRef="c82" decimals="3" format="ixt:num-dot-decimal" name="ifrs-full:BorrowingsInterestRate" scale="-2" unitRef="pure" id="ixv-22340">0.5</ix:nonFraction>% interest p.a. Nutrition DNA and Domalina Unit Trust are entities associated with
Nathan Givoni, a director of the Company. In FY 25, the Company extended the loan maturity date to 31 December&#160;2026.</ix:footnote></p></ix:continuation></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 144; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->38<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 21. Borrowings (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><ix:continuation continuedAt="_DisclosureOfBorrowingsExplanatory-c0_cont_2" id="_DisclosureOfBorrowingsExplanatory-c0_cont_1"><p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; "><b>Shareholder loans</b></p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; "><b>&#160;</b></p>

<ix:continuation continuedAt="_DisclosureOfDetailedInformationAboutBorrowingsExplanatory-c0_cont_4" id="_DisclosureOfDetailedInformationAboutBorrowingsExplanatory-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">(iii)&#160;<ix:footnote id="ix_4_footnote" xml:lang="en-US">On 20 January&#160;2022
the Company entered into unsecured loan agreements with some of the Company&#8217;s existing shareholders (Lending shareholders). Under
the loan agreement, the Company received loans amounting to $<ix:nonFraction contextRef="c83" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LoansReceived" scale="0" unitRef="aud" id="ixv-22342">1,493,445</ix:nonFraction>, at an interest rate of <ix:nonFraction contextRef="c83" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:BorrowingsInterestRate" scale="-2" unitRef="pure" id="ixv-22343">12</ix:nonFraction>% per annum. The loans had an original
maturity term of 18-month and expected to be mature on 15 July 2023.</ix:footnote></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
As part of the loan agreement, the Company issued <ix:nonFraction contextRef="c84" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseInNumberOfOrdinarySharesIssued" scale="0" unitRef="shares" id="ixv-22344">63,807</ix:nonFraction> fully paid ordinary shares, valued at $<ix:nonFraction contextRef="c85" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IssuedCapitalOrdinaryShares" scale="0" unitRef="aud" id="ixv-22345">373,903</ix:nonFraction> to the Lending Shareholders on
28 February 2022. The issuance of shares was recognised as transaction cost associated with the loan agreement.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
The Company has recognised the shareholders loans initially at fair value of $<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome" scale="0" unitRef="aud" id="ixv-22346">1,119,542</ix:nonFraction> (being the amounts received, net of transaction
costs) and subsequently carried at amortised cost using an effective interest method.<br/>
<br/>
On 3 January 2023, the shareholders loans were extended for an additional 12 months at an interest rate of <ix:nonFraction contextRef="c86" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:BorrowingsInterestRate" scale="-2" unitRef="pure" id="ixv-22347">12</ix:nonFraction>% maturing on 15 July 2024.
As at 30 June 2024, the shareholders loans have been reclassified from non-current to current during as their repayment date is less
than 12&#160;months after 30 June 2024.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Subsequent to 30 June&#160;2024, the Company and the lending shareholders agreed to extend the loan maturity until 31 December&#160;2025.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The table below shows
the movement of Shareholder loans during the respective periods.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The cost of equity-settled
transactions are measured at fair value on grant date. Fair value is generally determined using either the Binomial or Black-Scholes
option pricing model that takes into account the exercise price, the term of the option, the impact of dilution, the share price at grant
date and expected price volatility of the underlying share, the expected dividend yield and the risk free interest rate for the term
of the option, together with non-vesting conditions that do not determine whether the Consolidated Entity receives the services that
entitle the employees to receive payment. No account is taken of any other vesting conditions.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The cost of equity-settled
transactions are recognised as an expense with a corresponding increase in equity over the vesting period. The cumulative charge to profit
or loss is calculated based on the grant date fair value of the award, the best estimate of the number of awards that are likely to vest
and the expired portion of the vesting period. The amount recognised in profit or loss for the period is the cumulative amount calculated
at each reporting date less amounts already recognised in previous periods.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 145; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->39<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 21. Borrowings (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfBorrowingsExplanatory-c0_cont_3" id="_DisclosureOfBorrowingsExplanatory-c0_cont_2"><ix:nonNumeric contextRef="c0" escape="true" name="gels:ScheduleOfMovementOfShareholderLoanstextBlock" id="ixv-17891"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The table below shows
the movement of Shareholder loans during the respective periods.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Opening Shareholder Loan balance</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="gels:MovementofShareholderLoanBalance" scale="0" unitRef="aud" id="ixv-22348">1,923,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="gels:MovementofShareholderLoanBalance" scale="0" unitRef="aud" id="ixv-22349">1,463,650</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest accrued post modification</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:InterestAccruedAfterModificationOfShareholderLoan" scale="0" unitRef="aud" id="ixv-22350">634,149</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:InterestAccruedAfterModificationOfShareholderLoan" scale="0" unitRef="aud" id="ixv-22351">459,350</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Repayment during the year</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RepaymentsOfCurrentBorrowings" scale="0" unitRef="aud" id="ixv-22352">71,517</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-98">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="gels:MovementofShareholderLoanBalance" scale="0" unitRef="aud" id="ixv-22353">2,485,632</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="gels:MovementofShareholderLoanBalance" scale="0" unitRef="aud" id="ixv-22354">1,923,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Convertible notes</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>&#160;</i></b></p>

<ix:continuation continuedAt="_DisclosureOfDetailedInformationAboutBorrowingsExplanatory-c0_cont_5" id="_DisclosureOfDetailedInformationAboutBorrowingsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">(iv) <ix:footnote id="ix_5_footnote" xml:lang="en-US">On 5 May&#160;2023
the directors received Board approval to issue up to $<ix:nonFraction contextRef="c87" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IssueOfConvertibleInstruments" scale="0" unitRef="aud" id="ixv-22356">1,000,000</ix:nonFraction> in $<ix:nonFraction contextRef="c88" decimals="0" format="ixt:num-dot-decimal" name="gels:UnsecuredConvertibleNotesRedeemable" scale="0" unitRef="usd" id="ixv-22357">1</ix:nonFraction> unsecured convertible notes redeemable on 31 December&#160;2025,
an interest rate of <ix:nonFraction contextRef="c89" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:BorrowingsInterestRate" scale="-2" unitRef="pure" id="ixv-22358">12</ix:nonFraction>% and a conversion discount of <ix:nonFraction contextRef="c89" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections" scale="-2" unitRef="pure" id="ixv-22359">12</ix:nonFraction>%. On a Liquidity event, or at least 90&#160;days prior to Maturity, each Noteholder
may elect to either Convert their Notes or redeem for Australian cash repayment. If the Noteholder elects to Convert, the number of fully
paid ordinary shares to be issued in satisfaction of the Convertible Notes will be determined by the market value being, determined as;</ix:footnote></p></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">in the case of a Listing, the price per Share set for the
underlying securities that are offered for issue as part of the Listing;</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">in the case of a Sale Event, the price per Share set for
the underlying securities that are to be sold as part of the Sale Event; and</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">in the case of a Qualifying Transaction, the price per Share
set for the underlying securities that are to be issued as part of the Qualifying Transaction</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">of which the Noteholder has a conversion discount of <ix:nonFraction contextRef="c89" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections" scale="-2" unitRef="pure" id="ixv-22360">12</ix:nonFraction>%
to the determined market value.</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The convertible note balance as at 30 June 2025 comprises of convertible
note funds received $&#160;1,327,262, repayments paid by cash $772,975, repayments by issue of shares $<ix:nonFraction contextRef="c90" decimals="0" format="ixt:num-dot-decimal" name="gels:ConvertibleNoteFundsReceived" scale="0" unitRef="aud" id="ixv-22361">432,115</ix:nonFraction> and interest accrued $<ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AccruedIncomeOtherThanContractAssets" scale="0" unitRef="aud" id="ixv-22362">169,343</ix:nonFraction>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Since the year ended June&#160;30, 2023, the Company has issued the following additional convertible notes (on the same terms and conditions
as the previous convertible notes);</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">September&#160;2023, $<ix:nonFraction contextRef="c91" decimals="0" format="ixt:num-dot-decimal" name="gels:ConvertibleNoteFaceValue" scale="0" unitRef="usd" id="ixv-22363">25,000</ix:nonFraction></td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">October&#160;2023, $<ix:nonFraction contextRef="c92" decimals="0" format="ixt:num-dot-decimal" name="gels:ConvertibleNoteFaceValue" scale="0" unitRef="usd" id="ixv-22364">150,000</ix:nonFraction></td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The total amount raised from the convertible note issue was $<ix:nonFraction contextRef="c92" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IssueOfConvertibleInstruments" scale="0" unitRef="usd" id="ixv-22365">1,004,889</ix:nonFraction>, over the Board approved amount of $<ix:nonFraction contextRef="c92" decimals="0" format="ixt:num-dot-decimal" name="gels:BoardApprovedAmount" scale="0" unitRef="usd" id="ixv-22366">1,000,000</ix:nonFraction>, due to the impact
of movements in exchange rates. The issue has now been fully subscribed and was closed in October&#160;2023.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">On 2 February 2024,
the Board of Directors approved the issuance of convertible notes (the &#8220;<b>February 2024 Convertible Note</b>&#8221;) to raise
up to AUD$<ix:nonFraction contextRef="c93" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IssueOfConvertibleInstruments" scale="0" unitRef="aud" id="ixv-22367">400,000</ix:nonFraction>. Each February 2024 Convertible Note shall have a face value of AUD$<ix:nonFraction contextRef="c94" decimals="0" format="ixt:num-dot-decimal" name="gels:ConvertibleNoteFaceValue" scale="0" unitRef="aud" id="ixv-22368">1</ix:nonFraction>, an annual interest rate of <ix:nonFraction contextRef="c95" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:BorrowingsInterestRate" scale="-2" unitRef="pure" id="ixv-22369">6</ix:nonFraction>% and have a maturity
date of 31 December 2025.&#160;On 26 March&#160;2024, the Company closed the February&#160;2024 Convertible Note offering, raising AUD$<ix:nonFraction contextRef="c96" decimals="0" format="ixt:num-dot-decimal" name="gels:ConvertibleNoteOfferingRaising" scale="0" unitRef="aud" id="ixv-22370">357,338</ix:nonFraction>.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">On 27 May 2024, the
Board of Directors approved the issuance of convertible notes (the &#8220;<b>May 2024 Convertible Note</b>&#8221;) to raise up to AUD$<ix:nonFraction contextRef="c97" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IssueOfConvertibleInstruments" scale="0" unitRef="aud" id="ixv-22371">1,000,000</ix:nonFraction>.
Each May 2024 Convertible Note had a face value of AUD$<ix:nonFraction contextRef="c98" decimals="0" format="ixt:num-dot-decimal" name="gels:ConvertibleNoteFaceValue" scale="0" unitRef="aud" id="ixv-22372">1</ix:nonFraction>, an annual interest rate of <ix:nonFraction contextRef="c99" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:BorrowingsInterestRate" scale="-2" unitRef="pure" id="ixv-22373">6</ix:nonFraction>% and have a maturity date of 31 December 2025.&#160;As
at 30 June 2024, the Company has received proceeds of AUD$<ix:nonFraction contextRef="c100" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IssueOfConvertibleInstruments" scale="0" unitRef="aud" id="ixv-22374">250,000</ix:nonFraction> through the issuance of the May 2024 Convertible Notes.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>





<p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">On February 21, 2025, our board of directors approved the issuance
of convertible notes (the &#8220;February 2025 Convertible Note&#8221;) to raise up to AUD$<ix:nonFraction contextRef="c101" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IssueOfConvertibleInstruments" scale="0" unitRef="aud" id="ixv-22375">1,500,000</ix:nonFraction>. Each February 2025 Convertible Note
had a face value of AUD$<ix:nonFraction contextRef="c101" decimals="0" format="ixt:num-dot-decimal" name="gels:ConvertibleNoteFaceValue" scale="0" unitRef="aud" id="ixv-22376">1</ix:nonFraction>, an annual interest rate of <ix:nonFraction contextRef="c102" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:BorrowingsInterestRate" scale="-2" unitRef="pure" id="ixv-22377">20</ix:nonFraction>% and have a maturity date of July 1, 2026. Each holder of a February 2025 Convertible
Note may at any time elect to convert their February 2025 Convertible Note into Ordinary Shares at a conversion price of USD$<ix:nonFraction contextRef="c102" decimals="2" format="ixt:num-dot-decimal" name="gels:ConversionPricePerShare" scale="0" unitRef="usdPershares" id="ixv-22378">2.00</ix:nonFraction>. Each
holder of a February 2025 Convertible Note may, prior to 90 days of their maturity date and pursuant to the terms therein, either elect
to convert their February 2025 Convertible Note into Ordinary Shares at a conversion price of USD$<ix:nonFraction contextRef="c102" decimals="2" format="ixt:num-dot-decimal" name="gels:ConversionPricePerShare" scale="0" unitRef="usdPershares" id="ixv-22379">2.00</ix:nonFraction> or redeem their February 2025 Convertible
Note for an Australian cash payment. As of the date of this Annual Report, the Company has received approximately AUD$<ix:nonFraction contextRef="c101" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments" scale="0" unitRef="aud" id="ixv-22380">580,000</ix:nonFraction> (approximately
USD$<ix:nonFraction contextRef="c101" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments" scale="0" unitRef="usd" id="ixv-22381">377,000</ix:nonFraction>) through the issuance of the February 2025 Convertible Notes.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Each holder of Convertible
Note may, on a Liquidity event, or at least 90&#160;days prior to Maturity, may elect to either Convert their Notes or redeem for Australian
cash repayment. If the Noteholder elects to Convert, the number of fully paid ordinary shares to be issued in satisfaction of the Convertible
Notes will be determined by the market value being, determined as;</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>


</div><!-- Field: Page; Sequence: 146; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->40<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 21. Borrowings (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfBorrowingsExplanatory-c0_cont_4" id="_DisclosureOfBorrowingsExplanatory-c0_cont_3"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: left">&#9679;</td>
    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">in the case of a Listing,
the price per Share set for the underlying securities that are offered for issue as part of the Listing;</p></td></tr>
</table>

<p style="margin: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="text-align: left; width: 0.25in">&#9679;</td>
    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">in the case of a Sale Event, the price
per Share set for the underlying securities that are to be sold as part of the Sale Event; and</p></td></tr>
</table>

<p style="margin: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="text-align: left; width: 0.25in">&#9679;</td> <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">in the case of a Qualifying Transaction,
the price per Share set for the underlying securities that are to be issued as part of the Qualifying Transaction of which the Noteholder
has a conversion discount of <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="gels:PercentageOfConversionDiscount" scale="-2" unitRef="pure" id="ixv-22382">22</ix:nonFraction>% to the determined market value.</p></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="gels:ScheduleOfMovementOfConvertibleNotestextBlock" id="ixv-18076"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: left">The table below shows the movement of Convertible Notes during the respective periods.</p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Opening convertible note balance</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="gels:ConvertibleNoteBalance" scale="0" unitRef="aud" id="ixv-22383">1,745,897</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="gels:ConvertibleNoteBalance" scale="0" unitRef="aud" id="ixv-22384">839,115</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Convertible notes issued&#160;&#8211;&#160;received in cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:ProceedsFromIssuanceOfConvertibleNotes" scale="0" unitRef="aud" id="ixv-22385">1,327,262</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:ProceedsFromIssuanceOfConvertibleNotes" scale="0" unitRef="aud" id="ixv-22386">855,834</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Convertible notes issued&#160;&#8211;&#160;accrued (owing)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-99">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued" scale="0" sign="-" unitRef="aud" id="ixv-22387">73,954</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Interest accrued</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued" scale="0" unitRef="aud" id="ixv-22388">169,343</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued" scale="0" unitRef="aud" id="ixv-22389">124,902</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Repayment During the year &#8211; in cash</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:RepaymentDuringPeriodOnConvertibleNotesIssued" scale="0" sign="-" unitRef="aud" id="ixv-22390">772,975</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-100">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Convertible notes converted into shares</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued" scale="0" sign="-" unitRef="aud" id="ixv-22391">432,115</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-101">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="gels:ConvertibleNoteBalance" scale="0" unitRef="aud" id="ixv-22392">2,037,412</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="gels:ConvertibleNoteBalance" scale="0" unitRef="aud" id="ixv-22393">1,745,897</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory" id="ixv-18178"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The table below shows
the movement of Debt discount on Convertible Notes during the respective periods.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June<br/>
 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June<br/>
 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Debt discount on convertible notes recognised during the period</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="gels:DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod" scale="0" unitRef="usd" id="ixv-22394">1,279,184</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-102">-</div></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Correction of debt discount and derivative liability</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="gels:CorrectionOfDebtDiscountsAndDerivativeLiability" scale="0" unitRef="usd" id="ixv-22395">292,961</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Amortization of debt discount</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="gels:AmortizationOfDebtDiscount" scale="0" unitRef="usd" id="ixv-22396">1,091,041</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-103">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="gels:TotalDebtDiscountOnConvertibleNotes" scale="0" unitRef="usd" id="ixv-22397">481,104</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-104">-</div></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Embedded derivative
on convertible notes</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<ix:continuation id="_DisclosureOfDetailedInformationAboutBorrowingsExplanatory-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">(v) <ix:footnote id="ix_6_footnote" xml:lang="en-US">In accordance
with the policy noted in Note 3, when the Company&#8217;s shares attained a trading stock price upon the completion of the IPO and
listing of the Company&#8217;s shares, the Company valued and separately accounted for the derivative embedded within convertible
notes issued by the Company.</ix:footnote></p></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "></p><div>

</div><!-- Field: Page; Sequence: 147; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->41<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 21. Borrowings (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><ix:continuation id="_DisclosureOfBorrowingsExplanatory-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The embedded derivative for the October 2024 convertible notes was valued using a Black-Scholes valuation model as at the Company&#8217;s
IPO date with following key assumptions:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Company stock price on measurement date: $<ix:nonFraction contextRef="c103" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:WeightedAverageSharePriceShareOptionsGranted2019" scale="0" unitRef="usdPershares" id="ixv-22399">4.46</ix:nonFraction></td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Risk free rate: <ix:nonFraction contextRef="c103" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted" scale="-2" unitRef="pure" id="ixv-22400">4.29</ix:nonFraction>%</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Term: <ix:nonFraction contextRef="c103" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfOptionLifeShareOptionsGranted" scale="0" unitRef="pure" id="ixv-22401">1.17</ix:nonFraction> years</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Volatility: <ix:nonFraction contextRef="c103" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted" scale="-2" unitRef="pure" id="ixv-22402">79</ix:nonFraction>%</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The embedded derivative
for the February 2025 convertible notes was valued using a Black-Scholes valuation model as at the Company&#8217;s IPO date with following
key assumptions:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Company stock price on measurement date: $<ix:nonFraction contextRef="c104" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:WeightedAverageSharePriceShareOptionsGranted2019" scale="0" unitRef="usdPershares" id="ixv-22403">1.61</ix:nonFraction>-$<ix:nonFraction contextRef="c105" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:WeightedAverageSharePriceShareOptionsGranted2019" scale="0" unitRef="usdPershares" id="ixv-22404">2.91</ix:nonFraction></td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Risk free rate: <ix:nonFraction contextRef="c105" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted" scale="-2" unitRef="pure" id="ixv-22405">3.92</ix:nonFraction>%-<ix:nonFraction contextRef="c106" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted" scale="-2" unitRef="pure" id="ixv-22406">4.09</ix:nonFraction>%</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Term: <ix:nonFraction contextRef="c104" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfOptionLifeShareOptionsGranted" scale="0" unitRef="pure" id="ixv-22407">1</ix:nonFraction>-<ix:nonFraction contextRef="c105" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfOptionLifeShareOptionsGranted" scale="0" unitRef="pure" id="ixv-22408">1.13</ix:nonFraction> years</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Volatility: <ix:nonFraction contextRef="c104" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted" scale="-2" unitRef="pure" id="ixv-22409">85</ix:nonFraction>%-<ix:nonFraction contextRef="c105" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted" scale="-2" unitRef="pure" id="ixv-22410">86</ix:nonFraction>%</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The embedded derivative
for the 2025 convertible note settlements was valued using a Black-Scholes valuation model as at the Company&#8217;s IPO date with following
key assumptions:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Company stock price on measurement date: $<ix:nonFraction contextRef="c107" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:WeightedAverageSharePriceShareOptionsGranted2019" scale="0" unitRef="usdPershares" id="ixv-22411">2.10</ix:nonFraction>-$<ix:nonFraction contextRef="c108" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:WeightedAverageSharePriceShareOptionsGranted2019" scale="0" unitRef="usdPershares" id="ixv-22412">3.84</ix:nonFraction></td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Risk free rate: <ix:nonFraction contextRef="c107" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted" scale="-2" unitRef="pure" id="ixv-22413">4.02</ix:nonFraction>%-<ix:nonFraction contextRef="c108" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted" scale="-2" unitRef="pure" id="ixv-22414">4.25</ix:nonFraction>%</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Term: <ix:nonFraction contextRef="c107" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfOptionLifeShareOptionsGranted" scale="0" unitRef="pure" id="ixv-22415">0.82</ix:nonFraction>-<ix:nonFraction contextRef="c108" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfOptionLifeShareOptionsGranted" scale="0" unitRef="pure" id="ixv-22416">0.98</ix:nonFraction> years</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Volatility: <ix:nonFraction contextRef="c107" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted" scale="-2" unitRef="pure" id="ixv-22417">82</ix:nonFraction>%-<ix:nonFraction contextRef="c108" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted" scale="-2" unitRef="pure" id="ixv-22418">85</ix:nonFraction>%</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The embedded derivative
for the remaining convertible notes as of 30 June 2025 was valued using a Black-Scholes valuation model as at the Company&#8217;s IPO
date with following key assumptions:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Company stock price on measurement date: $<ix:nonFraction contextRef="c109" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:WeightedAverageSharePriceShareOptionsGranted2019" scale="0" unitRef="usdPershares" id="ixv-22419">2.65</ix:nonFraction></td>
</tr></table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Risk free rate: <ix:nonFraction contextRef="c109" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted" scale="-2" unitRef="pure" id="ixv-22420">4.29</ix:nonFraction>%</td>
</tr></table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Term: <ix:nonFraction contextRef="c110" decimals="1" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfOptionLifeShareOptionsGranted" scale="0" unitRef="pure" id="ixv-22421">0.5</ix:nonFraction>-<ix:nonFraction contextRef="c111" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfOptionLifeShareOptionsGranted" scale="0" unitRef="pure" id="ixv-22422">1</ix:nonFraction> year</td>
</tr></table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Volatility: <ix:nonFraction contextRef="c110" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted" scale="-2" unitRef="pure" id="ixv-22423">86</ix:nonFraction>%-<ix:nonFraction contextRef="c111" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted" scale="-2" unitRef="pure" id="ixv-22424">89</ix:nonFraction>%</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">This calculation produced
an estimated fair value of the embedded derivative of $<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:DerivativeFinancialLiabilities" scale="0" unitRef="usd" id="ixv-22425">1,572,145</ix:nonFraction>, was accounted for as a liability as the conversion terms of the notes
do not always result in a conversion of a fixed dollar amount of liability for a fixed number of shares.&#160;The difference between the
face value of the notes and their liability component following the classification of the embedded derivative as a liability was accounted
for as a debt discount, which will be amortised as finance costs across the life of the notes. During 2025, derivative settlement gains
from the settlement of the underlying convertible notes resulted in a gain of $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnChangeInFairValueOfDerivatives" scale="0" unitRef="usd" id="ixv-22426">499,609</ix:nonFraction>. The fair value adjustment of the convertible notes
during 2025 resulted in a gain of $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives" scale="0" unitRef="usd" id="ixv-22427">301,052</ix:nonFraction>.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>


</div><!-- Field: Page; Sequence: 148; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->42<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfEmployeeBenefitsExplanatory" id="ixv-18442"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 22. Employee benefits provisions</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="gels:DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock" id="ixv-18446"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-style: italic">Current liabilities</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-bottom: 1.5pt">Provision for Annual leave</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentProvisionsForEmployeeBenefits" scale="0" unitRef="aud" id="ixv-22428">84,694</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentProvisionsForEmployeeBenefits" scale="0" unitRef="aud" id="ixv-22429">98,368</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-style: italic; text-align: left">Non-current liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Long service leave</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentProvisionsForEmployeeBenefits" scale="0" unitRef="aud" id="ixv-22430">24,992</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentProvisionsForEmployeeBenefits" scale="0" unitRef="aud" id="ixv-22431">20,018</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProvisionsForEmployeeBenefits" scale="0" unitRef="aud" id="ixv-22432">109,686</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProvisionsForEmployeeBenefits" scale="0" unitRef="aud" id="ixv-22433">118,386</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Amounts not expected to be settled within the next 12 months</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The current provision for employee benefits includes
all unconditional entitlements where employees have completed the required period of service and also those where employees are entitled
to pro-rata payments in certain circumstances. The entire amount is presented as current, since the Consolidated Entity does not have
an unconditional right to defer settlement. However, based on past experience, the Consolidated Entity does not expect all employees
to take the full amount of accrued leave or require payment within the next 12 months.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Employee entitlements:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="gels:EmployeeEntitlementsAnnualLeaveExplanatory" id="ixv-18536"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Annual leave</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Opening Balance</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentProvisionsForEmployeeBenefits" scale="0" unitRef="aud" id="ixv-22434">98,368</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentProvisionsForEmployeeBenefits" scale="0" unitRef="aud" id="ixv-22435">77,780</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Annual leave taken</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:AnnualLeaveTakens" scale="0" unitRef="aud" id="ixv-22436">20,504</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:AnnualLeaveTakens" scale="0" unitRef="aud" id="ixv-22437">26,416</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Additional provisions raised</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:AdditionalProvisionsRaisedForAnnualLeave" scale="0" unitRef="aud" id="ixv-22438">6,830</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:AdditionalProvisionsRaisedForAnnualLeave" scale="0" unitRef="aud" id="ixv-22439">47,004</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 2.5pt">Closing balance</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentProvisionsForEmployeeBenefits" scale="0" unitRef="aud" id="ixv-22440">84,694</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentProvisionsForEmployeeBenefits" scale="0" unitRef="aud" id="ixv-22441">98,368</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 149; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->43<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; "><b>Note 22. Employee benefits provisions
(continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="gels:ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock" id="ixv-18638"><ix:continuation id="_DisclosureOfEmployeeBenefitsExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Long Service leave</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Opening balance</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentProvisionsForEmployeeBenefits" scale="0" unitRef="aud" id="ixv-22442">20,018</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-105">-</div></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Long service leave taken during the period</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:LongServiceLeaveTakenDuringThePeriod" scale="0" unitRef="aud" id="ixv-22443">4,496</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-106">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Additional provisions raised</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:AdditionalProvisionsRaisedForLongServiceLeave" scale="0" unitRef="aud" id="ixv-22444">9,470</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:AdditionalProvisionsRaisedForLongServiceLeave" scale="0" unitRef="aud" id="ixv-22445">20,018</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 2.5pt">Closing balance</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentProvisionsForEmployeeBenefits" scale="0" unitRef="aud" id="ixv-22446">24,992</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NoncurrentProvisionsForEmployeeBenefits" scale="0" unitRef="aud" id="ixv-22447">20,018</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:continuation></ix:nonNumeric><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfIssuedCapitalExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfIssuedCapitalExplanatory" id="ixv-18720"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 23. Issued capital</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="gels:ScheduleOfOrdinarySharesExplanatoryTextBlock" id="ixv-18724"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="14" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Shares</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Shares</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="width: 52%">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Ordinary shares - fully paid</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c124" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssuedAndFullyPaid" scale="0" unitRef="shares" id="ixv-22448">10,028,025</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c125" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssuedAndFullyPaid" scale="0" unitRef="shares" id="ixv-22449">8,118,075</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c124" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IssuedCapitalOrdinaryShares" scale="0" unitRef="aud" id="ixv-22450">33,945,869</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c125" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IssuedCapitalOrdinaryShares" scale="0" unitRef="aud" id="ixv-22451">26,608,227</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="gels:ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock" id="ixv-18800"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Movements in ordinary share capital</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; border-bottom: Black 1.5pt solid">Details</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Date</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Shares</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Issue<br/>
 price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">$</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 48%; text-align: left">Opening balance</td><td style="width: 1%">&#160;</td>
    <td style="text-align: center; width: 15%">1 July 2024</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssuedAndFullyPaid" scale="0" unitRef="shares" id="ixv-22452">8,118,075</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IssuedCapitalOrdinaryShares" scale="0" unitRef="aud" id="ixv-22453">26,608,227</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Initial public offering</td><td>&#160;</td>
    <td style="text-align: center">30 October 2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="gels:InitialPublicOfferingShares" scale="0" unitRef="shares" id="ixv-22454">1,300,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="gels:InitialPublicOfferingIssuePrice" scale="0" unitRef="audPershares" id="ixv-22455">6.08</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProceedsFromIssuingShares" scale="0" unitRef="aud" id="ixv-22456">7,913,463</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Shares issued in Lieu of Marketing fees</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">15 November 2024</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="gels:SharesIssuedInLieuOfMarketingFeesShares" scale="0" unitRef="shares" id="ixv-22457">45,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">$</td><td style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="gels:SharesIssuedInLieuOfMarketingFeesIssuePrice" scale="0" unitRef="audPershares" id="ixv-22458">2.55</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:SharesIssuedInLieuOfMarketingFeesAmount" scale="0" unitRef="aud" id="ixv-22459">114,750</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Shares issued in Lieu of Investor fees</td><td>&#160;</td>
    <td style="text-align: center">25 November 2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="gels:SharesIssuedInLieuOfInvestorFeesShares" scale="0" unitRef="shares" id="ixv-22460">68,027</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="gels:SharesIssuedInLieuOfInvestorFeesIssuePrice" scale="0" unitRef="audPershares" id="ixv-22461">4.52</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:SharesIssuedInLieuOfInvestorFeesAmount" scale="0" unitRef="aud" id="ixv-22462">307,482</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Share issued in lieu of advisory fee</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">31 October 2024</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="gels:ShareIssuedInLieuOfAdvisoryFeeShares" scale="0" unitRef="shares" id="ixv-22463">100,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">$</td><td style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="gels:ShareIssuedInLieuOfAdvisoryFeeIssuePrice" scale="0" unitRef="audPershares" id="ixv-22464">3.61</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:ShareIssuedInLieuOfAdvisoryFeeAmount" scale="0" unitRef="aud" id="ixv-22465">361,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Lincoln Park Share Purchase Agreement Commitment Shares</td><td>&#160;</td>
    <td style="text-align: center">13 March 2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="gels:LincolnParkSharePurchaseAgreementCommitmentShares" scale="0" unitRef="shares" id="ixv-22466">175,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="gels:LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice" scale="0" unitRef="audPershares" id="ixv-22467">1.35</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:LincolnParkSharePurchaseAgreementCommitmentSharesAmount" scale="0" unitRef="aud" id="ixv-22468">237,717</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Share conversion of convertible notes</td><td>&#160;</td>
    <td style="text-align: center">21 January 2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="gels:ShareConversionOfConvertibleNotesShares" scale="0" unitRef="shares" id="ixv-22469">201,923</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="gels:ShareConversionOfConvertibleNotesIssuePrice" scale="0" unitRef="audPershares" id="ixv-22470">2.14</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:ShareConversionOfConvertibleNotesAmount" scale="0" unitRef="aud" id="ixv-22471">432,115</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Shares issued to ARC Group for IPO related fees</td><td>&#160;</td>
    <td style="text-align: center">31 October 2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="gels:SharesIssuedToARCGroupForIPORelatedFeesShares" scale="0" unitRef="shares" id="ixv-22472">20,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="gels:SharesIssuedToARCGroupForIPORelatedFeesIssuePrice" scale="0" unitRef="audPershares" id="ixv-22473">7.60</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:SharesIssuedToARCGroupForIPORelatedFeesAmount" scale="0" unitRef="aud" id="ixv-22474">152,048</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Capital raising cost</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">1 July 2024</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-107">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">$</td><td style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="gels:CapitalRaisingCostIssuePrice" scale="0" unitRef="audPershares" id="ixv-22475">0.00</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:CapitalRaisingCostAmount" scale="0" unitRef="aud" id="ixv-22476">2,180,933</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="gels:NumberOfIssuedShares" scale="0" unitRef="shares" id="ixv-22477">10,028,025</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IssuedCapital" scale="0" unitRef="aud" id="ixv-22478">33,945,869</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Closing balance</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 2.5pt">30 June 2025</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssuedAndFullyPaid" scale="0" unitRef="shares" id="ixv-22479">10,028,025</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IssuedCapitalOrdinaryShares" scale="0" unitRef="aud" id="ixv-22480">33,945,869</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ordinary shares</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Ordinary shares entitle
the holder to participate in dividends and the proceeds on the winding up of the Company in proportion to the number of and amounts paid
on the shares held. The fully paid ordinary shares have no par value and the Company does not have a limited amount of authorised capital.</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 150; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->44<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 23. Issued capital (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation id="_DisclosureOfIssuedCapitalExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On a show of hands every member present at a
meeting in person or by proxy shall have <ix:nonNumeric contextRef="c0" name="gels:ProxyVote" id="ixv-22481">one</ix:nonNumeric> vote and upon a poll each share shall have <ix:nonNumeric contextRef="c0" name="gels:PollVote" id="ixv-22482">one</ix:nonNumeric> vote.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Capital risk management</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Consolidated Entity&#8217;s objectives when managing
capital is to safeguard its ability to continue as a going concern, so that it can provide returns for shareholders and benefits for
other stakeholders and to maintain an optimum capital structure to reduce the cost of capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Capital is regarded as total equity, as recognised
in the statement of financial position, plus net debt. Net debt is calculated as total borrowings less cash and cash equivalents. The
Consolidated Entity may issue shares to investors and suppliers (and employees) time to time to raise capital and compensate for services
received.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In order to maintain or adjust the capital structure,
the Consolidated Entity may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or
sell assets to reduce debt.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">As of 30 June, 2025, the company has <ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="gels:WarrantOutstanding" scale="0" unitRef="shares" id="ixv-22483">91,000</ix:nonFraction> warrants outstanding, each
entitling the holder to purchase <ix:nonFraction contextRef="c4" decimals="0" format="ixt-sec:numwordsen" name="gels:PurchaseOfCommonShare" scale="0" unitRef="shares" id="ixv-22484">one</ix:nonFraction> common share of the company at an exercise price of $<ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:ExercisePriceShareOptionsGranted2019" scale="0" unitRef="usdPershares" id="ixv-22485">5.00</ix:nonFraction> USD. The warrants expire <ix:nonNumeric contextRef="c0" format="ixt-sec:duryear" name="gels:WarrantsExpireDateOfIssuance" id="ixv-22486">5</ix:nonNumeric> years from the
date of issuance. The company has estimated the relative fair value of the outstanding warrants and found it to be immaterial to be reported
for the period ending 30 June, 2025.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfDividendsExplanatory" id="ixv-19095"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 24. Dividends</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There were no dividends paid, recommended or
declared during the current or previous financial year.</p></ix:nonNumeric><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 151; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->45<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfFinancialRiskManagementExplanatory" id="ixv-19129"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 25. Financial risk management</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Financial risk management objectives</p>

<p style="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The consolidated entity&#8217;s activities expose
it to a variety of financial risks: market risk (including foreign currency risk, price risk and interest rate risk), credit risk and
liquidity risk.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><br/>
The consolidated entity&#8217;s overall risk management program focuses on the unpredictability of financial markets and seeks to minimise
potential adverse effects on the financial performance of the consolidated entity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><br/>
The consolidated entity uses different methods to measure different types of risk to which it is exposed. These methods include sensitivity
analysis in the case of interest rate, foreign exchange and other price risks, ageing analysis for credit risk and beta analysis in respect
of investment portfolios to determine market risk.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Risk management is carried out by senior finance
executives (&#8216;finance&#8217;) under policies approved by the Board of Directors (&#8216;the Board&#8217;). These policies include identification and analysis
of the risk exposure of the Consolidated Entity and appropriate procedures, controls and risk limits. Finance identifies, evaluates and
hedges financial risks within the Consolidated Entity&#8217;s operating units. Finance reports to the Board on a monthly basis.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Market risk</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Foreign currency risk</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Consolidated Entity
is not currently exposed to significant foreign currency risk. Foreign exchange risk arises from future commercial transactions and recognised
financial assets and financial liabilities denominated in a currency that is not the entity&#8217;s functional currency. The risk is
measured using sensitivity analysis and cash flow forecasting. Management understands, it will over the next twelve&#160;months, increase
in dealing in foreign currencies and will have in place a risk management policy when it is required.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Price risk</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Consolidated Entity
is not exposed to any significant price risk.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Cash flow and fair
value interest rate risk</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Consolidated Entity
has limited exposure to interest rate risks arising from long-term borrowings as these are based on fixed rates. There are no borrowings
obtained at variable rates in the financial&#160;years to 30 June&#160;2025 or 30&#160;June&#160;2024. All cash is held in chequing accounts
or on hand, and do not earn interest.</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 152; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->46<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 25. Financial risk management (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_2" id="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Credit risk</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Credit risk refers
to the risk that a counterparty will default on its contractual obligations resulting in financial loss to the Consolidated Entity. The
maximum exposure to credit risk at the reporting date to recognised financial assets is the carrying amount, net of any provisions for
impairment of those assets, as disclosed in the statement of financial position and notes to the consolidated financial statements. The
Consolidated Entity does not hold any collateral.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">All trade and other receivables
are current as at 30 June 2025 and 30 June 2024, with no balances past due.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Consolidated Entity
recorded no bad debt expense in the years ended 30 June 2025 or 30 June 2024. As of 30 June 2025 and 2024, there was no expected credit
losses recorded.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">Generally, trade receivables are written off when there is no reasonable
expectation of recovery. Indicators of this include the failure of a debtor to engage in a repayment plan, no active enforcement activity
and a failure to make contractual payments for a period greater than 1 year.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Liquidity risk</p>

<p style="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Vigilant liquidity risk management requires the
Consolidated Entity to maintain sufficient liquid assets (mainly cash and cash equivalents) and available borrowing facilities to be
able to pay debts as and when they become due and payable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Consolidated Entity
manages liquidity risk by maintaining adequate cash reserves and available borrowing facilities by continuously monitoring actual and
forecast cash flows and matching the maturity profiles of financial assets and liabilities. All loans as at 30 June 2025 and 30 June&#160;2024
are due to either directors, existing shareholders or related entities of the Consolidated Entity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Borrowings as at&#8239;30 June 2025 and 30 June&#160;2024 are fully drawn.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Contractual maturities
of trade and other payables $<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayables" scale="0" unitRef="aud" id="ixv-22487">572,094</ix:nonFraction> at 30 June 2025 and $<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherCurrentPayables" scale="0" unitRef="aud" id="ixv-22488">1,558,186</ix:nonFraction> at 30 June 2024 and current borrowings $<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ShorttermBorrowings" scale="0" unitRef="aud" id="ixv-22489">4,203,855</ix:nonFraction> at 30 June 2025
and $<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ShorttermBorrowings" scale="0" unitRef="aud" id="ixv-22490">2,084,152</ix:nonFraction> at&#8239;30 June 2024&#8239;is less than 1 year for each of the respective reporting periods.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Non-current borrowings $<ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LongtermBorrowings" scale="0" unitRef="aud" id="ixv-22491">13,550</ix:nonFraction> at 30 June 2025 and $<ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LongtermBorrowings" scale="0" unitRef="aud" id="ixv-22492">1,759,447</ix:nonFraction> at <ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CurrentPortionOfLongtermBorrowings" scale="0" unitRef="aud" id="ixv-22493">1,759,447</ix:nonFraction> are due between 2 and 5&#160;years for each of the respective
reporting periods.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><i><span style="text-decoration:underline;text-decoration: none">Remaining contractual maturities</span></i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following tables detail the Consolidated Entity&#8217;s remaining contractual
maturity for its financial instrument liabilities. The tables have been drawn up based on the undiscounted cash flows of financial liabilities
based on the earliest date on which the financial liabilities are required to be paid. The tables include both interest and principal
cash flows disclosed as remaining contractual maturities and therefore these totals may differ from their carrying amount in the statement
of financial position.&#160;&#160;</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>


</div><!-- Field: Page; Sequence: 153; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->47<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 25. Financial risk management (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory" id="ixv-19257"><ix:continuation continuedAt="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_3" id="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_2"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; border-bottom: Black 1.5pt solid">Consolidated - 30 June 2025</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Weighted <br/>
average <br/>
interest&#160;rate</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">1 year or<br/> less</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Between <br/>
1&#160;and<br/> 2 years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Between <br/>
2&#160;and <br/> 5 years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Remaining <br/>
contractual <br/>
maturities</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">%</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Non-derivatives</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-style: italic">Non-interest bearing</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: left">Trade payables</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-108">&#160;&#160;&#160;-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c127" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayables" scale="0" unitRef="aud" id="ixv-22494">182,632</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-109">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-110">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c130" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayables" scale="0" unitRef="aud" id="ixv-22495">182,632</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Payroll liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-111">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-112">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-113">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-114">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-115">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other loans</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-116">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c127" decimals="0" format="ixt:num-dot-decimal" name="gels:OtherLoans" scale="0" unitRef="aud" id="ixv-22496">5,086</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c128" decimals="0" format="ixt:num-dot-decimal" name="gels:OtherLoans" scale="0" unitRef="aud" id="ixv-22497">13,550</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-117">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c130" decimals="0" format="ixt:num-dot-decimal" name="gels:OtherLoans" scale="0" unitRef="aud" id="ixv-22498">18,636</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-style: italic; text-align: left">Interest-bearing - fixed rate</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Borrowings</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c126" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22499">0.50</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-118">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c128" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22500">156,828</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-119">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c130" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22501">156,828</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Borrowings&#160;&#8211;&#160;Shareholder Loans</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c131" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22502">12.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c132" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22503">2,485,632</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-120">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-121">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c135" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22504">2,485,632</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Borrowings&#160;&#8211;&#160;Convertible Notes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c136" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22505">12.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c137" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22506">528,488</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-122">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-123">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c140" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22507">528,448</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Borrowings&#160;&#8211;&#160;Convertible Notes</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction contextRef="c141" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22508">6.00</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction contextRef="c142" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22509">911,320</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-124">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-125">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction contextRef="c145" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22510">911,230</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Borrowings &#8211; Convertible Notes</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction contextRef="c146" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22511">20.00</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-126">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c148" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22512">597,736</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-127">&#160;&#160;&#160;&#160;&#160;&#160;-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c150" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22513">597,736</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Total non-derivatives</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c127" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:FinancialLiabilities" scale="0" unitRef="aud" id="ixv-22514">4,113,028</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c128" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:FinancialLiabilities" scale="0" unitRef="aud" id="ixv-22515">768,114</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-128">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c130" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:FinancialLiabilities" scale="0" unitRef="aud" id="ixv-22516">4,881,142</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table></ix:continuation></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 154; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->48<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 25. Financial risk management (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><ix:continuation id="_DisclosureOfFinancialRiskManagementExplanatory-c0_cont_3"><ix:continuation id="_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory-c0_cont_1"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold">Consolidated - 30 June 2025</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Weighted<br/>
 average<br/>
 interest&#160;rate</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">1 year or<br/>
 less</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Between<br/>
 1&#160;and 2<br/>
 years</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Between <br/>
2&#160;and <br/>
5 years</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Remaining<br/>
 contractual<br/>
 maturities</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">%</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center"><b>$</b></td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$ </td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Non-derivatives</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-style: italic">Non-interest bearing</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: left">Trade and GST payables</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-129">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c152" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayables" scale="0" unitRef="aud" id="ixv-22517">387,034</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-130">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-131">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c155" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherPayables" scale="0" unitRef="aud" id="ixv-22518">387,034</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Payroll liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-132">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c152" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherFinancialLiabilities" scale="0" unitRef="aud" id="ixv-22519">702,619</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-133">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-134">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c155" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:OtherFinancialLiabilities" scale="0" unitRef="aud" id="ixv-22520">702,619</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other loans</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-135">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c152" decimals="0" format="ixt:num-dot-decimal" name="gels:OtherLoans" scale="0" unitRef="aud" id="ixv-22521">5,086</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c153" decimals="0" format="ixt:num-dot-decimal" name="gels:OtherLoans" scale="0" unitRef="aud" id="ixv-22522">13,550</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-136">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c155" decimals="0" format="ixt:num-dot-decimal" name="gels:OtherLoans" scale="0" unitRef="aud" id="ixv-22523">18,636</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-style: italic; text-align: left">Interest-bearing - fixed rate</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Borrowings</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c151" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22524">0.50</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c152" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22525">156,066</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-137">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-138">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c155" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22526">156,066</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Borrowings&#160;&#8211;&#160;Shareholder Loans*</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c156" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22527">12.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c157" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22528">1,938,778</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-139">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-140">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c160" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22529">1,938,778</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Borrowings &#8211; Convertible Notes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c161" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22530">12.00</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-141">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c163" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22531">1,307,573</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-142">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c165" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22532">1,307,573</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Borrowings &#8211; Convertible Notes</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction contextRef="c166" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22533">6.00</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-143">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c168" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22534">670,743</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-144">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c170" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:Borrowings" scale="0" unitRef="aud" id="ixv-22535">670,743</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Total non-derivatives</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c152" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:FinancialLiabilities" scale="0" unitRef="aud" id="ixv-22536">3,189,583</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c153" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:FinancialLiabilities" scale="0" unitRef="aud" id="ixv-22537">1,991,866</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-145">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c155" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:FinancialLiabilities" scale="0" unitRef="aud" id="ixv-22538">5,181,449</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Fair Value</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Fair Value Hierarchy</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following tables detail the Consolidated
Entity&#8217;s assets and liabilities, measured or disclosed at fair value, using a three level hierarchy, based on the lowest level
of input that is significant to the entire fair value measurement, being:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Level&#160;1: Quoted
prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at measurement date</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Level&#160;2: Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly
or indirectly</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Level&#160;3: Unobservable inputs for the asset or liability</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Fair value of financial
instruments</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Due to the short-term
nature of the financial instruments, their carrying value is assumed to approximate their fair value.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Consolidated Entity had no assets or liabilities held at fair value
using Level 3 inputs at 30 June 2025 (30 June 2024: <span style="-sec-ix-hidden: hidden-fact-146"><span style="-sec-ix-hidden: hidden-fact-147">Nil</span></span>).</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 155; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->49<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory" id="ixv-20038"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 26. Key management personnel<br/>
</b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Operating Expense
</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 24px">&#160;</td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The largest operating expense is employee costs. Salary and benefits are forecast to increase by <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="gels:SalaryAndBenefitsPercentage" scale="-2" unitRef="pure" id="ixv-22539">215</ix:nonFraction>% in FY25, <ix:nonFraction contextRef="c171" decimals="2" format="ixt:num-dot-decimal" name="gels:SalaryAndBenefitsPercentage" scale="-2" unitRef="pure" id="ixv-22540">113</ix:nonFraction>% in FY26, <ix:nonFraction contextRef="c172" decimals="2" format="ixt:num-dot-decimal" name="gels:SalaryAndBenefitsPercentage" scale="-2" unitRef="pure" id="ixv-22541">26</ix:nonFraction>% in FY27, <ix:nonFraction contextRef="c173" decimals="2" format="ixt:num-dot-decimal" name="gels:SalaryAndBenefitsPercentage" scale="-2" unitRef="pure" id="ixv-22542">20</ix:nonFraction>% on FY28, <ix:nonFraction contextRef="c174" decimals="2" format="ixt:num-dot-decimal" name="gels:SalaryAndBenefitsPercentage" scale="-2" unitRef="pure" id="ixv-22543">12</ix:nonFraction>% in FY29, with growth rates declining thereafter, in line with reducing revenue growth, and oncosts are forecast at <ix:nonFraction contextRef="c54" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:PercentageOfEntitysRevenue" scale="-2" unitRef="pure" id="ixv-22544">18</ix:nonFraction>-<ix:nonFraction contextRef="c53" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:PercentageOfEntitysRevenue" scale="-2" unitRef="pure" id="ixv-22545">19</ix:nonFraction>% of salaries.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>EBITDA</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 24px">&#160;</td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The forecast model is based on a long-term EBITDA margin of <ix:nonFraction contextRef="c175" decimals="2" format="ixt:num-dot-decimal" name="gels:LongTermPercentage" scale="-2" unitRef="pure" id="ixv-22546">29</ix:nonFraction>%. Forecast EBITDA is negative in early years, which is expected for an early stage startup business where typically the average timeframe to profitability is <ix:nonNumeric contextRef="c54" format="ixt-sec:duryear" name="gels:LongTermAverageTimeframe" id="ixv-22547">2</ix:nonNumeric> -<ix:nonNumeric contextRef="c53" format="ixt-sec:duryear" name="gels:LongTermAverageTimeframe" id="ixv-22548">3</ix:nonNumeric> years. The forecast model&#8217;s EBITDA margins are -<ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="gels:EBITDAMarginsPercentage" scale="-2" sign="-" unitRef="pure" id="ixv-22549">109</ix:nonFraction>% in FY25, -<ix:nonFraction contextRef="c171" decimals="2" format="ixt:num-dot-decimal" name="gels:EBITDAMarginsPercentage" scale="-2" sign="-" unitRef="pure" id="ixv-22550">29</ix:nonFraction>% in FY26, <ix:nonFraction contextRef="c172" decimals="2" format="ixt:num-dot-decimal" name="gels:EBITDAMarginsPercentage" scale="-2" unitRef="pure" id="ixv-22551">7</ix:nonFraction>% in FY27, <ix:nonFraction contextRef="c173" decimals="2" format="ixt:num-dot-decimal" name="gels:EBITDAMarginsPercentage" scale="-2" unitRef="pure" id="ixv-22552">25</ix:nonFraction>% in FY28, and <ix:nonFraction contextRef="c174" decimals="2" format="ixt:num-dot-decimal" name="gels:EBITDAMarginsPercentage" scale="-2" unitRef="pure" id="ixv-22553">29</ix:nonFraction>% in FY29 and beyond, with the ongoing EBITDA being comparable to that of comparable industries in relevant world markets.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>CAPEX </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 24px">&#160;</td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No material Capex has been forecast as the costs borne by Gelteq in working with clients to develop products is included in other forecast expenses. As such, forecast capex for relevant supporting assets is $<ix:nonFraction contextRef="c176" decimals="0" format="ixt:num-dot-decimal" name="gels:SupportingAssets" scale="0" unitRef="usd" id="ixv-22554">50,000</ix:nonFraction> in FY25, increasing at <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="gels:SupportingAssetsPercentage" scale="-2" unitRef="pure" id="ixv-22555">5</ix:nonFraction>% per annum thereafter.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Tax Rate </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 24px">&#160;</td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A tax rate of <ix:nonFraction contextRef="c177" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:TaxRateEffectFromChangeInTaxRate" scale="-2" unitRef="pure" id="ixv-22556">30</ix:nonFraction>% has been applied in line the with the corporate tax rate in Australia. Whilst the tax rate may be lower in earlier&#160;years, this tax rate is in line with the Consolidated Entity&#8217;s long term tax rate and the tax rate of a likely acquirer.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Working Capital</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Model forecasts the receivables
    at 30 days and payables at 31&#160;days in line with management expectations. Payables&#160;days are only applied to operating expenses
    as all manufacturing costs are paid prior to dispatch to customers.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Other balance Sheet
Items</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There are no other assumptions
    that result it material balance sheet movements that affect forecast cash flow.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Terminal growth rate</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 24px">&#160;</td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Long term growth rate, used for the terminal value calculation, is <ix:nonFraction contextRef="c177" decimals="3" format="ixt:num-dot-decimal" name="gels:TerminalGrowthRate" scale="-2" unitRef="pure" id="ixv-22557">2.5</ix:nonFraction>%, reflecting the Australian long term nominal inflation rate.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Apart from the considerations
described in determining the value-in-use of the cash-generating units described above, management is not currently aware of any other
probable changes that would necessitate changes in its key estimates</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Impairment</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Consolidated Entity
has performed an impairment Key management personnel (KMP) are those persons having authority and responsibility for planning, directing
and controlling the activities of the Consolidated Entity, including the directors of the company as listed on page&#160;F-7 immediately
above Note&#160;2, and the Financial Controller of the company. There is a pro-rata allocation of compensation for the time at the office
for any KMP which have joined or left the Consolidated Entity during the reporting year.</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 156; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->50<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><p style="margin-top: 0; margin-bottom: 0"><b>Note 26. Key management personnel (continued)</b></p><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><ix:continuation id="_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory-c0_cont_1"><p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Directors</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="gels:DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory" id="ixv-20165"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following persons were directors of Gelteq
Limited during the financial year:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="width: 50%; text-align: left">Mr. Simon Hayden&#160;Szewach</td> <td style="width: 1%">&#160;</td> <td style="width: 49%; text-align: left"><ix:nonNumeric contextRef="c178" name="ifrs-full:NameOfParentEntity" id="ixv-22558">(Executive Chairman)</ix:nonNumeric></td></tr> <tr style="vertical-align: top; "> <td style="text-align: left">&#160;</td> <td>&#160;</td> <td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="text-align: left">Mr. Nathan Jacob&#160;Givoni</td> <td>&#160;</td> <td style="text-align: left"><ix:nonNumeric contextRef="c179" name="ifrs-full:NameOfParentEntity" id="ixv-22559">(Executive Director)</ix:nonNumeric></td></tr> <tr style="vertical-align: top; "> <td style="text-align: left">&#160;</td> <td>&#160;</td> <td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="text-align: left">Mr. Jeffrey W.&#160;Olyniec</td> <td>&#160;</td> <td style="text-align: left"><ix:nonNumeric contextRef="c180" name="ifrs-full:NameOfParentEntity" id="ixv-22560">(Non-Executive Director) (Resigned on 30 September 2025)</ix:nonNumeric></td></tr> <tr style="vertical-align: top; "> <td style="text-align: left">&#160;</td> <td>&#160;</td> <td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="text-align: left">Mr. Philip Dalidakis&#160;</td> <td>&#160;</td> <td style="text-align: left"><ix:nonNumeric contextRef="c181" name="ifrs-full:NameOfParentEntity" id="ixv-22561">(Non-Executive Director)</ix:nonNumeric></td></tr> <tr style="vertical-align: top; "> <td style="text-align: left">&#160;</td> <td>&#160;</td> <td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="text-align: left">Prof David Morton&#160;</td> <td>&#160;</td> <td style="text-align: left"><ix:nonNumeric contextRef="c182" name="ifrs-full:NameOfParentEntity" id="ixv-22562">(Non-Executive Director) (Resigned on 30 April 2025)</ix:nonNumeric></td></tr> </table></ix:nonNumeric>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>
<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory" id="ixv-20206"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The aggregate compensation paid/payable to members
of key management personnel of the Consolidated Entity is set out below:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Short-term employee benefits</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits" scale="0" unitRef="usd" id="ixv-22563">391,887</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits" scale="0" unitRef="usd" id="ixv-22564">541,280</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Post-employment benefits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensationPostemploymentBenefits" scale="0" unitRef="usd" id="ixv-22565">40,156</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensationPostemploymentBenefits" scale="0" unitRef="usd" id="ixv-22566">57,670</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Share-based payments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-148">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-149">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensation" scale="0" unitRef="usd" id="ixv-22567">432,043</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:KeyManagementPersonnelCompensation" scale="0" unitRef="usd" id="ixv-22568">598,950</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Some of the above amounts were paid to related
management entities</i></p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory" id="ixv-20281"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 27. Guarantees</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The parent entity had not entered into to any
guarantees entered in relation to the debts of its subsidiaries.</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory" id="ixv-20290"><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Note 28. Contingent assets &amp; Liabilities and Commitments</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Contingent assets
&amp; Liabilities and Commitments - 2025</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">There were no contingent
assets &amp; liabilities and commitments as at 30 June 2025.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Contingent assets
&amp; Liabilities and Commitments &#8211; 2024</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">On 13 February 2024, the Company entered into a consulting contract
with ARC Group Limited. for advice in connection with the Initial Public Offering (IPO) in return for a cash payment of US$<ix:nonFraction contextRef="c183" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashTransferred" scale="0" unitRef="usd" id="ixv-22569">100,000</ix:nonFraction> and
<ix:nonFraction contextRef="c184" decimals="0" format="ixt:num-dot-decimal" name="gels:IssueOfShareCapital" scale="0" unitRef="shares" id="ixv-22570">20,000</ix:nonFraction> shares with an issue price of US$<ix:nonFraction contextRef="c184" decimals="0" format="ixt:num-dot-decimal" name="gels:IssuePricePerShare" scale="0" unitRef="usdPershares" id="ixv-22571">5</ix:nonFraction> per share for services rendered to assist the Company&#8217;s marketing efforts. Fees are owed
as and when the IPO is completed. The IPO was completed in October 2024 and these fees therefore became payable at that time.</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfCommitmentsExplanatory" id="ixv-20305"><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Note 29. Capital commitments &#8212; Property, plant and equipment</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Consolidated Entity
had <span style="-sec-ix-hidden: hidden-fact-150"><span style="-sec-ix-hidden: hidden-fact-151">no</span></span> capital commitments for property, plant and equipment as at 30 June 2025 and 30 June 2024.</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 157; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->51<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfRelatedPartyExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfRelatedPartyExplanatory" id="ixv-20340"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 30. Related party transactions</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Parent entity</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Gelteq Limited is the parent entity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Subsidiaries</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interests in subsidiaries are set out in note
31.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Key management personnel</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Disclosures relating to key management personnel
are set out in note 26.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Transactions with related parties</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" id="ixv-20358"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following transactions occurred with related
parties:&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">Payment for other expenses:</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Interest expense on loans from directors (as part of shareholder loan and convertible note issue)*</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" id="ix_11_fact" name="gels:InterestExpenseOnLoansFromDirectors" scale="0" unitRef="aud">634,150</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" id="ix_12_fact" name="gels:InterestExpenseOnLoansFromDirectors" scale="0" unitRef="aud">459,340</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest expense on loans from controlling entity*</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" id="ix_13_fact" name="ifrs-full:InterestPayable" scale="0" unitRef="aud">763</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" id="ix_14_fact" name="ifrs-full:InterestPayable" scale="0" unitRef="aud">764</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Management and consulting services**</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-152">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" id="ix_15_fact" name="gels:ManagementAndConsultingServices" scale="0" unitRef="aud">9,125</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Office Rental</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:RentalExpense" scale="0" unitRef="aud" id="ixv-22577">48,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-153">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Other transactions:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gain on modification of loans</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-154">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-155">-</div></td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="text-align: justify"><ix:footnote id="ix_7_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The interest is accrued and not paid</span></ix:footnote></td></tr>
<tr style="vertical-align: top"> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">**</span></td> <td style="text-align: justify"><ix:footnote id="ix_8_footnote" xml:lang="en-US"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year the Company received Management and Legal services from Asiana Trading Corporation, an entity associated with Jeff Olyniec (until December 2021), a director of the Company.</span></ix:footnote></td></tr> </table></ix:nonNumeric></ix:nonNumeric><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>


</div><!-- Field: Page; Sequence: 158; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->52<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 30. Related party transactions (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="gels:DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock" id="ixv-20505"><ix:continuation continuedAt="_DisclosureOfRelatedPartyExplanatory-c0_cont_2" id="_DisclosureOfRelatedPartyExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Outstanding balances arising from transactions
with related parties:</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Receivables from related parties</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%">Prepayment*</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" id="ix_16_fact" name="ifrs-full:Prepayments" scale="0" unitRef="aud">33,088</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" id="ix_17_fact" name="ifrs-full:Prepayments" scale="0" unitRef="aud">33,088</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Accounts receivables**</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-156">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" id="ix_18_fact" name="ifrs-full:TradeReceivables" scale="0" unitRef="aud">8,250</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total Receivables from related parties</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherReceivablesDueFromRelatedParties" scale="0" unitRef="aud" id="ixv-22581">33,088</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:TradeAndOtherReceivablesDueFromRelatedParties" scale="0" unitRef="aud" id="ixv-22582">41,338</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Payables to related parties</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-bottom: 2.5pt">Payables to by key management personnel directly***</td><td style="width: 1%; padding-bottom: 2.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-157">&#160;&#160;&#160;-</div></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 2.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c186" decimals="0" format="ixt:num-dot-decimal" id="ix_19_fact" name="ifrs-full:TradeAndOtherPayables" scale="0" unitRef="aud">224,488</ix:nonFraction></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left">*</td><td style="text-align: justify"><ix:footnote id="ix_9_footnote" xml:lang="en-US">During August 2022, the company as per agreement with Asiana Trading corporation paid first deposit for its future order. Asiana Trading Corporation is an entity associated with Jeff Olyniec, a director of the Company. The balance is included within Prepayments and other assets in the Condensed Consolidated Statement of Financial Position.</ix:footnote></td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left">**</td><td style="text-align: justify"><ix:footnote id="ix_10_footnote" xml:lang="en-US">During the year 30 June 2022, the Company entered into agreement with Lifestyle Breakthrough Pty Ltd. an entity associated with Nathan Givoni and Simon H. Szewach, directors of the Company for sale of goods &amp; service. The balance is included in Trade and other receivables in the Condensed Consolidated Statement of Financial Position and the amount has been written back during the current financial year.</ix:footnote></td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left">***</td><td style="text-align: justify"><ix:footnote id="ix_11_footnote" xml:lang="en-US">Payables to key management personnel are included within Wages payables in note 19.</ix:footnote></td>
</tr></table></ix:continuation></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 159; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->53<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><b>Note 30. Related party transactions (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -24pt">&#160;</p><div>

</div><ix:continuation continuedAt="_DisclosureOfRelatedPartyExplanatory-c0_cont_3" id="_DisclosureOfRelatedPartyExplanatory-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Loans to/from related parties</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" continuedAt="gels_DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock-c0_cont_1" escape="true" name="gels:DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock" id="ixv-20660"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following balances are outstanding at the
reporting date in relation to loans with related parties:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; font-style: italic">Loans from related parties (2024)/Directors (2023)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> &#160;2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%">Beginning of the period*</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c187" decimals="0" format="ixt:num-dot-decimal" id="ix_20_fact" name="gels:BeginningOfTheAmountsPayableRelatedPartyTransactions" scale="0" unitRef="usd">1,662,411</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c188" decimals="0" format="ixt:num-dot-decimal" id="ix_21_fact" name="gels:BeginningOfTheAmountsPayableRelatedPartyTransactions" scale="0" unitRef="usd">502,237</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Reclassify &gt;5% holder loan as related party loan(i)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-158">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c190" decimals="0" format="ixt:num-dot-decimal" id="ix_22_fact" name="gels:ReclassificationOfRelatedPartyLoan" scale="0" unitRef="usd">762,340</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Modification of fair value on extinguishment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-159">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-160">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Interest accrued prior to modification</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-161">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-162">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Interest accrued during the year</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:InterestAccruedDuringTheYear" scale="0" unitRef="usd" id="ixv-22590">549,470</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:InterestAccruedDuringTheYear" scale="0" unitRef="usd" id="ixv-22591">397,834</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Repayments made during the period</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c189" decimals="0" format="ixt:num-dot-decimal" name="gels:AmountsReceivedDuringThePeriod" scale="0" sign="-" unitRef="usd" id="ixv-22592">71,517</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-163">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Closing Balance</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c191" decimals="0" format="ixt:num-dot-decimal" name="gels:ClosingBalanceAmountsPayableRelatedPartyTransactions" scale="0" unitRef="usd" id="ixv-22593">2,140,364</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c187" decimals="0" format="ixt:num-dot-decimal" name="gels:ClosingBalanceAmountsPayableRelatedPartyTransactions" scale="0" unitRef="usd" id="ixv-22594">1,662,411</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; font-style: italic">Loans from associated entities*</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Opening balance</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c192" decimals="0" format="ixt:num-dot-decimal" name="gels:BeginningOfTheAmountsPayableRelatedPartyTransactions" scale="0" unitRef="usd" id="ixv-22595">156,068</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c193" decimals="0" format="ixt:num-dot-decimal" name="gels:BeginningOfTheAmountsPayableRelatedPartyTransactions" scale="0" unitRef="usd" id="ixv-22596">155,304</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Interest charged</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c194" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InterestExpenseOnBorrowings" scale="0" unitRef="usd" id="ixv-22597">645</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c195" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InterestExpenseOnBorrowings" scale="0" unitRef="usd" id="ixv-22598">764</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c196" decimals="0" format="ixt:num-dot-decimal" name="gels:ClosingBalanceAmountsPayableRelatedPartyTransactions" scale="0" unitRef="usd" id="ixv-22599">156,713</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c192" decimals="0" format="ixt:num-dot-decimal" name="gels:ClosingBalanceAmountsPayableRelatedPartyTransactions" scale="0" unitRef="usd" id="ixv-22600">155,068</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 160; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->54<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 30. Related party transactions (continued)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation id="_DisclosureOfRelatedPartyExplanatory-c0_cont_3"><ix:continuation id="gels_DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock-c0_cont_1"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; font-style: italic">Convertible notes from Related Parties (2024)/Directors* (2023)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June<br/>
 2025</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June<br/>
 2024</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">AUD$</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">AUD$</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Opening Balance</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c197" decimals="0" format="ixt:num-dot-decimal" name="gels:BeginningOfTheAmountsPayableRelatedPartyTransactions" scale="0" unitRef="aud" id="ixv-22601">759,678</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c198" decimals="0" format="ixt:num-dot-decimal" name="gels:BeginningOfTheAmountsPayableRelatedPartyTransactions" scale="0" unitRef="aud" id="ixv-22602">76,485</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Reclassify &gt;5% holder convertible note as related party loan(i)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c199" decimals="0" format="ixt:num-dot-decimal" id="ix_23_fact" name="gels:ReclassificationOfRelatedPartyLoan" scale="0" unitRef="aud">287,886</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c200" decimals="0" format="ixt:num-dot-decimal" id="ix_24_fact" name="gels:ReclassificationOfRelatedPartyLoan" scale="0" unitRef="aud">328,928</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Proceeds from convertible note issue</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-164">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c200" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IssueOfConvertibleInstruments" scale="0" unitRef="aud" id="ixv-22605">301,150</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Repayments during the year</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:RepaymentsDuringTheYear" scale="0" sign="-" unitRef="aud" id="ixv-22606">327,490</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:RepaymentsDuringTheYear" scale="0" unitRef="aud" id="ixv-22607">53,115</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Interest accrued during the year</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c199" decimals="0" format="ixt:num-dot-decimal" name="gels:InterestAccruedDuringTheYear" scale="0" unitRef="aud" id="ixv-22608">73,012</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c200" decimals="0" format="ixt:num-dot-decimal" name="gels:InterestAccruedDuringTheYear" scale="0" unitRef="aud" id="ixv-22609">53,115</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 2.5pt">Closing Balance</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c201" decimals="0" format="ixt:num-dot-decimal" name="gels:ClosingBalanceAmountsPayableRelatedPartyTransactions" scale="0" unitRef="aud" id="ixv-22610">793,086</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c197" decimals="0" format="ixt:num-dot-decimal" name="gels:ClosingBalanceAmountsPayableRelatedPartyTransactions" scale="0" unitRef="aud" id="ixv-22611">759,678</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left">*</td><td style="text-align: justify">The Convertible Notes from directors relates to:</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">For 2024, convertible notes received from an entity related
to Nathan Givoni, Executive Director, and Jeffrey Olyniec, Non-Executive Director.</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">For 2025, convertible notes received from an entity related
to Nathan Givoni, Executive Director.</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left">(i)</td><td style="text-align: justify"><ix:footnote id="ix_13_footnote" xml:lang="en-US">Include convertible notes from shareholders holding more than
5% of issued capital not previously included as related party loan</ix:footnote></td>
</tr></table></ix:continuation>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Terms and conditions</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Transactions with related parties have not undergone
a formal benchmarking process to establish whether arrangements are conducted under normal market terms and conditions, accordingly,
such transactions may not be considered at arm&#8217;s length. Related party loans are either unsecured, interest-free and payable on
demand or are subject to unsecured loan agreements with fixed terms and interest payable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interest-free loans are noted accordingly.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">No adjustment has been made to their carrying value. The parent company has not provided any guarantees in relation to any debts incurred
by its subsidiaries.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 161; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->55<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfInterestsInSubsidiariesExplanatory" id="ixv-21008"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 31. Interests in subsidiaries</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(a) Information about
principal subsidiaries</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The subsidiaries listed
below have share capital consisting solely of ordinary shares, which are held directly by the Consolidated Entity. The proportion of
ownership interests held equals the voting rights held by the Consolidated Entity. <ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory" id="ixv-22613">Each subsidiary&#8217;s principal place of business
is also its country of incorporation or registration</ix:nonNumeric></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:continuation id="_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory-c0_cont_1"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Ownership interest</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; border-bottom: Black 1.5pt solid">Name</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Principal&#160;place&#160;of&#160;business&#160;/<br/> Country of incorporation</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">%</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">%</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Nutrigel Unit Trust</td><td style="width: 1%">&#160;</td>
    <td style="width: 11%; text-align: center"><div style="-sec-ix-hidden: hidden-fact-165">Melbourne VIC Australia</div></td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c203" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-22614">100.00</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Nutrigel Pty Ltd</td><td>&#160;</td>
    <td style="text-align: center"><div style="-sec-ix-hidden: hidden-fact-166">Melbourne VIC Australia</div></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c205" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-22615">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Sport Supplements Unit Trust</td><td>&#160;</td>
    <td style="text-align: center"><div style="-sec-ix-hidden: hidden-fact-167">Melbourne VIC Australia</div></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c207" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-22616">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Sport Supplements Pty Ltd</td><td>&#160;</td>
    <td style="text-align: center"><div style="-sec-ix-hidden: hidden-fact-168">Melbourne VIC Australia</div></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c209" decimals="4" format="ixt:num-dot-decimal" name="ifrs-full:ProportionOfOwnershipInterestInSubsidiary" scale="-2" unitRef="pure" id="ixv-22617">100.00</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  </table></ix:continuation>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subsidiary financial statements used in the preparation
of these consolidated financial statements have also been prepared as at the same reporting date as the Consolidated Entity&#8217;s financial
statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>(b) Significant Restrictions</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">There are no significant
restrictions over the Consolidated Entity&#8217;s ability to access or use assets, and settle liabilities, of the Consolidated Entity.</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>


</div><!-- Field: Page; Sequence: 162; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->56<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfAuditorsRemunerationExplanatory" id="ixv-21141"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 32. Remuneration of auditors </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfProductsAndServicesExplanatory" id="ixv-21145"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">During the financial
year the following fees were paid or payable for services provided by the auditors of the Company:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Audit or review of the consolidated financial statements - UHY Haines Norton</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-169">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c211" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AuditorsRemunerationForAuditServices" scale="0" unitRef="aud" id="ixv-22618">152,941</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Audit and Review Services - M&amp;K CPAS, PLLC</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c212" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AuditorsRemunerationForAuditServices" scale="0" unitRef="aud" id="ixv-22619">126,060</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c213" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AuditorsRemunerationForAuditServices" scale="0" unitRef="aud" id="ixv-22620">96,114</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AuditorsRemunerationForAuditServices" scale="0" unitRef="aud" id="ixv-22621">126,060</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AuditorsRemunerationForAuditServices" scale="0" unitRef="aud" id="ixv-22622">249,055</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On May 21, 2024, UHY Haines Norton resigned solely as our independent
auditor for PCAOB audits, and on May 21, 2024, we appointed M&amp;K CPAS, PLLC as our new independent auditor. However, UHY Haines Norton remain as our independent auditor for Australian reporting purposes</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory" id="ixv-21195"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 33. Events after the reporting period</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Subsequent to 30 June 2025, the Company issued <ix:nonFraction contextRef="c214" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares" id="ixv-22623">410,000</ix:nonFraction> shares to its
vendors in lieu of consulting and advisory services availed from them and a further <ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:NumberOfSharesIssued" scale="0" unitRef="shares" id="ixv-22624">273,034</ix:nonFraction> shares were issued to Lincoln Park towards
the Equity Line Of Credit (ELOC) facility availed in line with the agreement entered into with them. &#160;</p>

<p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Apart from the above, no matter or circumstance has arisen since 30
June 2025 that has significantly affected, or may significantly affect the Consolidated Entity&#8217;s operations, the results of those
operations, or the Consolidated Entity&#8217;s state of affairs in future financial years.</p></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>&#160;</i></p><div>


</div><!-- Field: Page; Sequence: 163; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->57<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory" id="ixv-21232"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 34. Reconciliation of loss before income tax to net cash used
in operating activities</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="gels:DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock" id="ixv-21236"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Loss before income tax expense for the year</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="0" sign="-" unitRef="aud" id="ixv-22625">6,645,453</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossBeforeTax" scale="0" sign="-" unitRef="aud" id="ixv-22626">3,546,195</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic; text-decoration: underline; text-align: left">Adjustments for:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Depreciation and amortisation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense" scale="0" unitRef="aud" id="ixv-22627">1,222,955</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense" scale="0" unitRef="aud" id="ixv-22628">1,211,892</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Foreign exchange differences</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" scale="0" unitRef="aud" id="ixv-22629">126,206</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-170">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InterestExpense" scale="0" unitRef="aud" id="ixv-22630">1,917,720</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InterestExpense" scale="0" unitRef="aud" id="ixv-22631">599,494</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gain/loss on extinguishment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:GainsOnLoanModifications" scale="0" unitRef="aud" id="ixv-22632">499,609</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-171">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gain/loss on derivative revaluation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:GainsLossesOnChangeInFairValueOfDerivatives" scale="0" unitRef="aud" id="ixv-22633">301,052</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-172">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic; text-decoration: underline; text-align: left">Change in operating and assets and liabilities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">(Increase) / decrease in GST receivable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:IncreaseDecreaseInGSTReceivable" scale="0" unitRef="aud" id="ixv-22634">22,993</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:IncreaseDecreaseInGSTReceivable" scale="0" unitRef="aud" id="ixv-22635">31,441</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Increase / (decrease) in GST payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:AdjustmentsForIncreaseDecreaseInGSTPayable" scale="0" unitRef="aud" id="ixv-22636">31,441</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:AdjustmentsForIncreaseDecreaseInGSTPayable" scale="0" sign="-" unitRef="aud" id="ixv-22637">23,155</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">(Increase) in accounts receivables</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:IncreaseDecreaseInAccountsReceivables" scale="0" unitRef="aud" id="ixv-22638">247,487</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:IncreaseDecreaseInAccountsReceivables" scale="0" sign="-" unitRef="aud" id="ixv-22639">119,774</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">(Increase) / decrease in inventory</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-173">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForDecreaseIncreaseInInventories" scale="0" sign="-" unitRef="aud" id="ixv-22640">95,201</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">(Increase) / decrease in prepayments and other assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:IncreaseDecreaseInPrepaymentsAndOtherAssets" scale="0" sign="-" unitRef="aud" id="ixv-22641">176,108</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:IncreaseDecreaseInPrepaymentsAndOtherAssets" scale="0" sign="-" unitRef="aud" id="ixv-22642">40,893</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Increase / (decrease) in deferred revenue</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:AdjustmentsForDecreaseIncreaseInDeferredRevenue" scale="0" sign="-" unitRef="aud" id="ixv-22643">118,704</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:AdjustmentsForDecreaseIncreaseInDeferredRevenue" scale="0" unitRef="aud" id="ixv-22644">40,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Increase in payroll liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:IncreaseDecreaseInPayrollLiabilities" scale="0" sign="-" unitRef="aud" id="ixv-22645">545,649</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:IncreaseDecreaseInPayrollLiabilities" scale="0" unitRef="aud" id="ixv-22646">395,385</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Increase in provision for employee leave</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:IncreaseDecreaseInProvisionForAnnualLeave" scale="0" sign="-" unitRef="aud" id="ixv-22647">8,700</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:IncreaseDecreaseInProvisionForAnnualLeave" scale="0" unitRef="aud" id="ixv-22648">40,606</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Increase in trade payables and accruals</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="gels:IncreaseDecreaseInTradePayablesAndAccruals" scale="0" sign="-" unitRef="aud" id="ixv-22649">308,057</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="gels:IncreaseDecreaseInTradePayablesAndAccruals" scale="0" sign="-" unitRef="aud" id="ixv-22650">12,927</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">(Increase)/decrease in trade and other receivable</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" scale="0" sign="-" unitRef="aud" id="ixv-22651">45,931</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-174">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt">Net cash used in operating activities</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c215" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInOperatingActivities" scale="0" sign="-" unitRef="aud" id="ixv-22652">5,521,617</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c216" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:CashFlowsFromUsedInOperatingActivities" scale="0" sign="-" unitRef="aud" id="ixv-22653">1,070,473</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table></ix:nonNumeric></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>


</div><!-- Field: Page; Sequence: 164; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->58<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to the consolidated financial statements <br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory" id="ixv-21505"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 35. Changes in liabilities arising from financing activities</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory" id="ixv-21509"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; border-bottom: Black 1.5pt solid">Consolidated</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Interest<span style="text-decoration:underline"><br/> </span>bearing<span style="text-decoration:underline"><br/> </span>loans and<span style="text-decoration:underline"><br/> </span>borrowings</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lease<span style="text-decoration:underline"><br/> </span>Liability</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 64%">Balance at 1 July&#160;2023</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c217" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LiabilitiesArisingFromFinancingActivities" scale="0" unitRef="usd" id="ixv-22654">2,476,705</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c218" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LiabilitiesArisingFromFinancingActivities" scale="0" unitRef="usd" id="ixv-22655">11,895</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LiabilitiesArisingFromFinancingActivities" scale="0" unitRef="usd" id="ixv-22656">2,488,600</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Net cash from financing activities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c219" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities" scale="0" unitRef="usd" id="ixv-22657">855,834</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c220" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities" scale="0" sign="-" unitRef="usd" id="ixv-22658">11,895</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities" scale="0" unitRef="usd" id="ixv-22659">843,939</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Accrued interest</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c219" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InterestPaidClassifiedAsFinancingActivities" scale="0" unitRef="usd" id="ixv-22660">585,013</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-175">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InterestPaidClassifiedAsFinancingActivities" scale="0" unitRef="usd" id="ixv-22661">585,013</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Other changes&#160;&#8211;&#160;accrued interest and convertible notes (note&#160;23)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c219" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities" scale="0" sign="-" unitRef="usd" id="ixv-22662">73,954</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-176">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities" scale="0" sign="-" unitRef="usd" id="ixv-22663">73,954</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1.5pt">Balance at 30 June&#160;2024</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction contextRef="c221" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LiabilitiesArisingFromFinancingActivities" scale="0" unitRef="usd" id="ixv-22664">3,843,599</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-177">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LiabilitiesArisingFromFinancingActivities" scale="0" unitRef="usd" id="ixv-22665">3,843,599</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Net cash from/(used in) financing activities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c223" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities" scale="0" unitRef="usd" id="ixv-22666">6,453,511</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-178">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities" scale="0" unitRef="usd" id="ixv-22667">6,453,511</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Accrued interest</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c223" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InterestPaidClassifiedAsFinancingActivities" scale="0" unitRef="usd" id="ixv-22668">804,255</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-179">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:InterestPaidClassifiedAsFinancingActivities" scale="0" unitRef="usd" id="ixv-22669">804,255</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Debt discount</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c223" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsForDebtIssueCosts" scale="0" unitRef="usd" id="ixv-22670">481,104</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-180">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:PaymentsForDebtIssueCosts" scale="0" unitRef="usd" id="ixv-22671">481,104</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1.5pt">Share conversion of convertible notes</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c223" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IssueOfConvertibleInstruments" scale="0" unitRef="usd" id="ixv-22672">432,115</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-181">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:IssueOfConvertibleInstruments" scale="0" unitRef="usd" id="ixv-22673">432,115</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt">Balance at 30 June 2025</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c225" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LiabilitiesArisingFromFinancingActivities" scale="0" unitRef="usd" id="ixv-22674">10,188,146</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-182">-</div></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:LiabilitiesArisingFromFinancingActivities" scale="0" unitRef="usd" id="ixv-22675">10,188,146</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DisclosureOfEarningsPerShareExplanatory-c0_cont_1" escape="true" name="ifrs-full:DisclosureOfEarningsPerShareExplanatory" id="ixv-21710"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 36. Loss per share</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<ix:nonNumeric contextRef="c0" escape="true" name="ifrs-full:EarningsPerShareExplanatory" id="ixv-21714"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt; width: 76%">Loss after income tax attributable to the owners of Gelteq Limited</td><td style="padding-bottom: 2.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left; width: 1%">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right; width: 9%">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossAttributableToOwnersOfParent" scale="0" sign="-" unitRef="usd" id="ixv-22676">6,645,453</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%">)</td><td style="padding-bottom: 2.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left; width: 1%">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right; width: 9%">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="ifrs-full:ProfitLossAttributableToOwnersOfParent" scale="0" sign="-" unitRef="usd" id="ixv-22677">3,546,195</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%">)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Number</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Number</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; padding-bottom: 1.5pt">Weighted average number of ordinary shares used in calculating basic earnings per share</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:WeightedAverageShares" scale="0" unitRef="shares" id="ixv-22678">9,272,375</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:WeightedAverageShares" scale="0" unitRef="shares" id="ixv-22679">8,118,075</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt">Weighted average number of ordinary shares used in calculating diluted earnings per share*</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:WeightedAverageShares" scale="0" unitRef="shares" id="ixv-22680">9,272,375</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="INF" format="ixt:num-dot-decimal" name="ifrs-full:WeightedAverageShares" scale="0" unitRef="shares" id="ixv-22681">8,118,075</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">$</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">$</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%">Basic loss per share</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:BasicEarningsLossPerShare" scale="0" sign="-" unitRef="usdPershares" id="ixv-22682">0.72</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c3" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:BasicEarningsLossPerShare" scale="0" sign="-" unitRef="usdPershares" id="ixv-22683">0.44</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Diluted loss per share</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:DilutedEarningsLossPerShare" scale="0" sign="-" unitRef="usdPershares" id="ixv-22684">0.72</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="2" format="ixt:num-dot-decimal" name="ifrs-full:DilutedEarningsLossPerShare" scale="0" sign="-" unitRef="usdPershares" id="ixv-22685">0.44</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  </table></ix:nonNumeric></ix:nonNumeric><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>


</div><!-- Field: Page; Sequence: 165; Value: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->59<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_043"></a></div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 75%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gelteq Limited</b></span></td>
    <td style="width: 25%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Directors&#8217; declaration<br/>
    30 June 2025 and 2024</b></span></td>
    <td style="text-align: right"><img alt="" src="image_003.jpg"/></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><ix:continuation id="_DisclosureOfEarningsPerShareExplanatory-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">In accordance with a
resolution of the directors of Gelteq Limited, the directors of the Company declare that:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">In the directors&#8217;
opinion:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">the consolidated financial statements and notes set out in
this document are in accordance with requirements of the International Financial Reporting Standards (IFRS), including:</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left">(i)</td><td style="text-align: justify">complying with Accounting Standards, as issued by the International
Accounting Standards Board, and</td>
</tr></table>


<p style="margin: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left">(ii)</td><td style="text-align: justify">present fairly in all material respects the Consolidated
Entity&#8217;s financial position as at 30 June&#160;2025 and 30 June&#160;2024, and the results of its operations and its cash flows
for each of the&#160;years ended 30 June&#160;2025 and 30 June&#160;2024, and</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">there are reasonable grounds to believe that the Consolidated
Entity will be able to pay its debts as and when they become due and payable.</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">On behalf of the directors</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p><div>

</div><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="border-bottom: Black 1.5pt solid; text-align: justify; font-size: 10pt; width: 40%">/s/ Simon H. Szewach</td>
    <td style="width: 60%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify; font-size: 10pt">Simon H. Szewach</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify; font-size: 10pt">Chairman</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify; font-size: 10pt">14 November 2025</td>
    <td>&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 166; Options: Last --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->60<!-- Field: /Sequence --></p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><div style="display: none"><ix:header>
<ix:hidden>
<ix:nonFraction contextRef="c3" id="hidden-fact-0" name="ifrs-full:RevenueFromContractsWithCustomers" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-1" name="ifrs-full:CostOfSales" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-2" name="ifrs-full:GrossProfit" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-3" name="ifrs-full:FeeAndCommissionExpense" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-4" name="ifrs-full:FeeAndCommissionExpense" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-5" name="ifrs-full:InventoryWritedown2011" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-6" name="gels:GainandlossOnExtinguishment" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-7" name="ifrs-full:GainsLossesOnChangeInFairValueOfDerivatives" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-8" name="ifrs-full:IncomeTaxExpenseContinuingOperations" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-9" name="ifrs-full:IncomeTaxExpenseContinuingOperations" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-10" name="ifrs-full:OtherComprehensiveIncome" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-11" name="ifrs-full:OtherComprehensiveIncome" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c4" id="hidden-fact-12" name="ifrs-full:DeferredIncomeIncludingContractLiabilities" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c5" id="hidden-fact-13" name="ifrs-full:CurrentLeaseLiabilities" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c7" id="hidden-fact-14" name="ifrs-full:Equity" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c10" id="hidden-fact-15" name="ifrs-full:ProfitLoss" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c11" id="hidden-fact-16" name="ifrs-full:ProfitLoss" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c10" id="hidden-fact-17" name="ifrs-full:OtherComprehensiveIncome" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c11" id="hidden-fact-18" name="ifrs-full:OtherComprehensiveIncome" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c12" id="hidden-fact-19" name="ifrs-full:OtherComprehensiveIncome" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-20" name="ifrs-full:OtherComprehensiveIncome" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c10" id="hidden-fact-21" name="ifrs-full:ComprehensiveIncome" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c11" id="hidden-fact-22" name="ifrs-full:ComprehensiveIncome" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c10" id="hidden-fact-23" name="ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c11" id="hidden-fact-24" name="ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c12" id="hidden-fact-25" name="ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-26" name="ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c10" id="hidden-fact-27" name="gels:ShareCapitalSubscribed" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c11" id="hidden-fact-28" name="gels:ShareCapitalSubscribed" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c12" id="hidden-fact-29" name="gels:ShareCapitalSubscribed" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-30" name="gels:ShareCapitalSubscribed" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c14" id="hidden-fact-31" name="ifrs-full:Equity" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c14" id="hidden-fact-32" name="ifrs-full:Equity" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c16" id="hidden-fact-33" name="ifrs-full:ProfitLoss" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c17" id="hidden-fact-34" name="ifrs-full:ProfitLoss" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c16" id="hidden-fact-35" name="ifrs-full:OtherComprehensiveIncome" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c17" id="hidden-fact-36" name="ifrs-full:OtherComprehensiveIncome" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c18" id="hidden-fact-37" name="ifrs-full:OtherComprehensiveIncome" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-38" name="ifrs-full:OtherComprehensiveIncome" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c16" id="hidden-fact-39" name="ifrs-full:ComprehensiveIncome" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c17" id="hidden-fact-40" name="ifrs-full:ComprehensiveIncome" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c17" id="hidden-fact-41" name="gels:IssueOfSharesOnPlacement" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c18" id="hidden-fact-42" name="gels:IssueOfSharesOnPlacement" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c17" id="hidden-fact-43" name="gels:ShareIssuedInLieuOfServicesi" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c18" id="hidden-fact-44" name="gels:ShareIssuedInLieuOfServicesi" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c17" id="hidden-fact-45" name="gels:SharePurchaseAgreementCommitment" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c18" id="hidden-fact-46" name="gels:SharePurchaseAgreementCommitment" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c17" id="hidden-fact-47" name="gels:ShareIssuedTowardsRepaymentOfConvertibleNotes" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c18" id="hidden-fact-48" name="gels:ShareIssuedTowardsRepaymentOfConvertibleNotes" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c17" id="hidden-fact-49" name="gels:SharesIssuedToARCGroupForIPORelatedFees" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c18" id="hidden-fact-50" name="gels:SharesIssuedToARCGroupForIPORelatedFees" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c17" id="hidden-fact-51" name="gels:CostOfCapitalRaising" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c18" id="hidden-fact-52" name="gels:CostOfCapitalRaising" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c20" id="hidden-fact-53" name="ifrs-full:Equity" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-54" name="ifrs-full:ReceiptsFromSalesOfGoodsAndRenderingOfServices" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-55" name="gels:TaxIncentivesFromResearchAndDevelopmentOperatingActivities" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-56" name="gels:ProceedsFromReleaseOfSecurityDeposits" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-57" name="ifrs-full:ProceedsFromIssuingShares" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-58" name="ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-59" name="ifrs-full:RepaymentsOfNoncurrentBorrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-60" name="ifrs-full:PaymentsForShareIssueCosts" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-61" name="ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-62" name="ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-63" name="ifrs-full:RevenueFromContractsWithCustomers" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c31" id="hidden-fact-64" name="ifrs-full:RevenueFromContractsWithCustomers" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c33" id="hidden-fact-65" name="ifrs-full:RevenueFromContractsWithCustomers" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-66" name="ifrs-full:RevenueFromContractsWithCustomers" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-67" name="gels:EmployeeRelatedExpenses" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-68" name="gels:ManagementFees" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-69" name="gels:LegalFeenonIPORelatedinDollars" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c34" id="hidden-fact-70" name="ifrs-full:AuditorsRemunerationForAuditServices" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-71" name="ifrs-full:DepreciationRightofuseAssets" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-72" name="ifrs-full:InterestExpenseOnLeaseLiabilities" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-73" name="ifrs-full:IncomeTaxExpenseContinuingOperations" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-74" name="ifrs-full:IncomeTaxExpenseContinuingOperations" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c4" id="hidden-fact-75" name="gels:DeferredTaxAssetsOtherRightOfUseAssets" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c4" id="hidden-fact-76" name="gels:AllowanceForDoubtfulOtherReceivable" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c43" id="hidden-fact-77" name="ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c46" id="hidden-fact-78" name="ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c48" id="hidden-fact-79" name="ifrs-full:NoncurrentPrepayments" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c75" id="hidden-fact-80" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c22" id="hidden-fact-81" name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c59" id="hidden-fact-82" name="ifrs-full:PercentageOfEntitysRevenue" unitRef="pure" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c4" id="hidden-fact-83" name="ifrs-full:CurrentValueAddedTaxPayables" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c4" id="hidden-fact-84" name="gels:WagesPayableRelatedParty" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c4" id="hidden-fact-85" name="ifrs-full:DeferredIncomeIncludingContractLiabilities" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-86" name="ifrs-full:ReceiptsFromSalesOfGoodsAndRenderingOfServices" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-87" name="ifrs-full:RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c4" id="hidden-fact-88" name="ifrs-full:DeferredIncomeIncludingContractLiabilities" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c4" id="hidden-fact-89" name="ifrs-full:DeferredIncomeIncludingContractLiabilities" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c4" id="hidden-fact-90" name="ifrs-full:DeferredIncomeIncludingContractLiabilities" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c118" id="hidden-fact-91" name="ifrs-full:ShorttermBorrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c120" id="hidden-fact-92" name="gels:BorrowingsDebtDiscount" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c114" id="hidden-fact-93" name="ifrs-full:LongtermBorrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c82" id="hidden-fact-94" name="ifrs-full:LongtermBorrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c115" id="hidden-fact-95" name="ifrs-full:LongtermBorrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c116" id="hidden-fact-96" name="ifrs-full:LongtermBorrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c117" id="hidden-fact-97" name="ifrs-full:LongtermBorrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-98" name="ifrs-full:RepaymentsOfCurrentBorrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-99" name="gels:AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-100" name="gels:RepaymentDuringPeriodOnConvertibleNotesIssued" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-101" name="gels:ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c5" id="hidden-fact-102" name="gels:DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c5" id="hidden-fact-103" name="gels:AmortizationOfDebtDiscount" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c5" id="hidden-fact-104" name="gels:TotalDebtDiscountOnConvertibleNotes" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c9" id="hidden-fact-105" name="ifrs-full:NoncurrentProvisionsForEmployeeBenefits" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-106" name="gels:LongServiceLeaveTakenDuringThePeriod" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-107" name="gels:CapitalRaisingCostShares" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c126" id="hidden-fact-108" name="ifrs-full:TradeAndOtherPayables" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c128" id="hidden-fact-109" name="ifrs-full:TradeAndOtherPayables" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c129" id="hidden-fact-110" name="ifrs-full:TradeAndOtherPayables" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c126" id="hidden-fact-111" name="ifrs-full:OtherFinancialLiabilities" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c127" id="hidden-fact-112" name="ifrs-full:OtherFinancialLiabilities" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c128" id="hidden-fact-113" name="ifrs-full:OtherFinancialLiabilities" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c129" id="hidden-fact-114" name="ifrs-full:OtherFinancialLiabilities" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c130" id="hidden-fact-115" name="ifrs-full:OtherFinancialLiabilities" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c126" id="hidden-fact-116" name="gels:OtherLoans" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c129" id="hidden-fact-117" name="gels:OtherLoans" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c127" id="hidden-fact-118" name="ifrs-full:Borrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c129" id="hidden-fact-119" name="ifrs-full:Borrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c133" id="hidden-fact-120" name="ifrs-full:Borrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c134" id="hidden-fact-121" name="ifrs-full:Borrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c138" id="hidden-fact-122" name="ifrs-full:Borrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c139" id="hidden-fact-123" name="ifrs-full:Borrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c143" id="hidden-fact-124" name="ifrs-full:Borrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c144" id="hidden-fact-125" name="ifrs-full:Borrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c147" id="hidden-fact-126" name="ifrs-full:Borrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c149" id="hidden-fact-127" name="ifrs-full:Borrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c129" id="hidden-fact-128" name="ifrs-full:FinancialLiabilities" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c151" id="hidden-fact-129" name="ifrs-full:TradeAndOtherPayables" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c153" id="hidden-fact-130" name="ifrs-full:TradeAndOtherPayables" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c154" id="hidden-fact-131" name="ifrs-full:TradeAndOtherPayables" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c151" id="hidden-fact-132" name="ifrs-full:OtherFinancialLiabilities" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c153" id="hidden-fact-133" name="ifrs-full:OtherFinancialLiabilities" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c154" id="hidden-fact-134" name="ifrs-full:OtherFinancialLiabilities" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c151" id="hidden-fact-135" name="gels:OtherLoans" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c154" id="hidden-fact-136" name="gels:OtherLoans" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c153" id="hidden-fact-137" name="ifrs-full:Borrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c154" id="hidden-fact-138" name="ifrs-full:Borrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c158" id="hidden-fact-139" name="ifrs-full:Borrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c159" id="hidden-fact-140" name="ifrs-full:Borrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c162" id="hidden-fact-141" name="ifrs-full:Borrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c164" id="hidden-fact-142" name="ifrs-full:Borrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c167" id="hidden-fact-143" name="ifrs-full:Borrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c169" id="hidden-fact-144" name="ifrs-full:Borrowings" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c154" id="hidden-fact-145" name="ifrs-full:FinancialLiabilities" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c4" id="hidden-fact-146" name="ifrs-full:FairValueOfAcquiredReceivables" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c5" id="hidden-fact-147" name="ifrs-full:FairValueOfAcquiredReceivables" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-148" name="ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-149" name="ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c4" id="hidden-fact-150" name="ifrs-full:CapitalCommitments" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c5" id="hidden-fact-151" name="ifrs-full:CapitalCommitments" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-152" name="gels:ManagementAndConsultingServices" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-153" name="ifrs-full:RentalExpense" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-154" name="ifrs-full:GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-155" name="ifrs-full:GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c4" id="hidden-fact-156" name="ifrs-full:TradeReceivables" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c185" id="hidden-fact-157" name="ifrs-full:TradeAndOtherPayables" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c189" id="hidden-fact-158" name="gels:ReclassificationOfRelatedPartyLoan" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c189" id="hidden-fact-159" name="ifrs-full:GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c190" id="hidden-fact-160" name="ifrs-full:GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c189" id="hidden-fact-161" name="gels:InterestAccruedPostModification" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c190" id="hidden-fact-162" name="gels:InterestAccruedPostModification" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c190" id="hidden-fact-163" name="gels:AmountsReceivedDuringThePeriod" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c199" id="hidden-fact-164" name="ifrs-full:IssueOfConvertibleInstruments" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:footnote id="ix_12_footnote" xml:lang="en-US">The Convertible Notes from directors relates to:
&#9679;	For 2024, convertible notes received from an entity related to Nathan Givoni, Executive Director, and Jeffrey Olyniec, Non-Executive Director.
&#9679;	For 2025, convertible notes received from an entity related to Nathan Givoni, Executive Director.</ix:footnote><!--Text not found in footnote sections assigned to Schedule of Balances are Outstanding with Related Parties-->
<ix:nonNumeric contextRef="c202" id="hidden-fact-165" name="ifrs-full:CountryOfIncorporationOrResidenceOfSubsidiary">Melbourne VIC Australia%</ix:nonNumeric>
<ix:nonNumeric contextRef="c204" id="hidden-fact-166" name="ifrs-full:CountryOfIncorporationOrResidenceOfSubsidiary">Melbourne VIC Australia%</ix:nonNumeric>
<ix:nonNumeric contextRef="c206" id="hidden-fact-167" name="ifrs-full:CountryOfIncorporationOrResidenceOfSubsidiary">Melbourne VIC Australia%</ix:nonNumeric>
<ix:nonNumeric contextRef="c208" id="hidden-fact-168" name="ifrs-full:CountryOfIncorporationOrResidenceOfSubsidiary">Melbourne VIC Australia%</ix:nonNumeric>
<ix:nonFraction contextRef="c210" id="hidden-fact-169" name="ifrs-full:AuditorsRemunerationForAuditServices" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-170" name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-171" name="gels:GainsOnLoanModifications" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-172" name="ifrs-full:GainsLossesOnChangeInFairValueOfDerivatives" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-173" name="ifrs-full:AdjustmentsForDecreaseIncreaseInInventories" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-174" name="ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" unitRef="aud" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c220" id="hidden-fact-175" name="ifrs-full:InterestPaidClassifiedAsFinancingActivities" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c220" id="hidden-fact-176" name="ifrs-full:IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c222" id="hidden-fact-177" name="ifrs-full:LiabilitiesArisingFromFinancingActivities" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c224" id="hidden-fact-178" name="ifrs-full:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c224" id="hidden-fact-179" name="ifrs-full:InterestPaidClassifiedAsFinancingActivities" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c224" id="hidden-fact-180" name="ifrs-full:PaymentsForDebtIssueCosts" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c224" id="hidden-fact-181" name="ifrs-full:IssueOfConvertibleInstruments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c226" id="hidden-fact-182" name="ifrs-full:LiabilitiesArisingFromFinancingActivities" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonNumeric contextRef="c0" name="dei:EntityCentralIndexKey" id="ixv-22872">0001920092</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:AmendmentFlag" id="ixv-22873">false</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:DocumentFiscalPeriodFocus" id="ixv-22874">FY</ix:nonNumeric>
</ix:hidden>
<ix:references><link:schemaRef xlink:href="gels-20250630.xsd" xlink:type="simple"/></ix:references>
<ix:resources xmlns="http://www.xbrl.org/2003/instance"><ix:relationship xmlns="" fromRefs="ix_0_fact ix_1_fact" toRefs="ix_0_footnote"/>
<ix:relationship xmlns="" fromRefs="ix_2_fact" toRefs="ix_1_footnote"/>
<ix:relationship xmlns="" fromRefs="ix_3_fact ix_4_fact" toRefs="ix_2_footnote"/>
<ix:relationship xmlns="" fromRefs="ix_5_fact ix_6_fact hidden-fact-93 hidden-fact-94" toRefs="ix_3_footnote"/>
<ix:relationship xmlns="" fromRefs="ix_7_fact ix_8_fact" toRefs="ix_4_footnote"/>
<ix:relationship xmlns="" fromRefs="hidden-fact-95 hidden-fact-96" toRefs="ix_5_footnote"/>
<ix:relationship xmlns="" fromRefs="ix_9_fact hidden-fact-92 hidden-fact-97 ix_10_fact" toRefs="ix_6_footnote"/>
<ix:relationship xmlns="" fromRefs="ix_11_fact ix_12_fact ix_13_fact ix_14_fact" toRefs="ix_7_footnote"/>
<ix:relationship xmlns="" fromRefs="hidden-fact-152 ix_15_fact" toRefs="ix_8_footnote"/>
<ix:relationship xmlns="" fromRefs="ix_16_fact ix_17_fact" toRefs="ix_9_footnote"/>
<ix:relationship xmlns="" fromRefs="hidden-fact-156 ix_18_fact" toRefs="ix_10_footnote"/>
<ix:relationship xmlns="" fromRefs="hidden-fact-157 ix_19_fact" toRefs="ix_11_footnote"/>
<ix:relationship xmlns="" fromRefs="ix_20_fact ix_21_fact" toRefs="ix_12_footnote"/>
<ix:relationship xmlns="" fromRefs="hidden-fact-158 ix_22_fact ix_23_fact ix_24_fact" toRefs="ix_13_footnote"/>
<xbrli:context xmlns="" id="c0">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c1">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="dei:EntityAddressesAddressTypeAxis">dei:BusinessContactMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c2">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-11-13</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c3">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c4">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c5">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c6">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c7">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherReservesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c8">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c9">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c10">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c11">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherReservesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c12">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c13">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c14">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherReservesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c15">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c16">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c17">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherReservesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c18">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c19">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c20">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherReservesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c21">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c22">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">gels:TradeSecretMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c23">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">gels:PatentsAndTrademarksMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c24">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:GoingConcernTwoThousandTwentyFourMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c25">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:GoingConcernTwoThousandTwentyFourMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c26">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:GoingConcernTwoThousandTwentyFourMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c27">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:GoingConcernTwoThousandTwentyFourMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c28">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-02-21</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c29">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2025-03-13</xbrli:startDate>
    <xbrli:endDate>2025-03-13</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c30">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:US</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c31">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:US</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c32">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:AU</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c33">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:AU</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c34">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfOrdinarySharesAxis">gels:IPORelatedExpenseMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c35">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfOrdinarySharesAxis">gels:IPORelatedExpenseMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c36">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:ProfessionalAndListingFeesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c37">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:ProfessionalAndListingFeesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c38">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:AdvanceForEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c39">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:AdvanceForEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c40">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:PrepaidExpensesRelatedPartyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c41">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:PrepaidExpensesRelatedPartyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c42">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:OtherDepositMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c43">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:OtherDepositMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c44">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:InsuranceMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c45">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:AdvancePaymentsToVendorsForSupplyOfRawMaterialsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c46">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:AdvancePaymentsToVendorsForSupplyOfRawMaterialsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c47">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:SecurityDepositsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c48">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:SecurityDepositsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c49">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-07-01</xbrli:startDate>
    <xbrli:endDate>2021-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c50">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MajorCustomersAxis">gels:FY30Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c51">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:AUD</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c52">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c53">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c54">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c55">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MajorCustomersAxis">gels:FY26Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c56">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MajorCustomersAxis">gels:FY27Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c57">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MajorCustomersAxis">gels:FY28Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c58">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MajorCustomersAxis">gels:FY29Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c59">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MajorCustomersAxis">gels:FY24Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c60">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MajorCustomersAxis">gels:FY26ToFY30Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c61">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MajorCustomersAxis">gels:FY29OneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c62">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MajorCustomersAxis">gels:FY25Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c63">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MajorCustomersAxis">gels:CY28Member</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c64">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MethodsOfGenerationAxis">gels:DiscountedCashFlowModelMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c65">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsAndGoodwillAxis">gels:TradeSecretsAndPatentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c66">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsAndGoodwillAxis">gels:TradeSecretsAndPatentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c67">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsAndGoodwillAxis">gels:TradeSecretsAndPatentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c68">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsAndGoodwillAxis">gels:TradeSecretsAndPatentsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c69">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsAndGoodwillAxis">gels:PatentsAndTrademarksMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c70">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsAndGoodwillAxis">gels:PatentsAndTrademarksMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c71">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsAndGoodwillAxis">gels:PatentsAndTrademarksMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c72">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsAndGoodwillAxis">gels:PatentsAndTrademarksMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c73">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">gels:TradeSecretMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c74">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">gels:PatentsAndTrademarksMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c75">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">gels:TradeSecretMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c76">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">gels:PatentsAndTrademarksMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c77">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">gels:TradeSecretMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c78">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">gels:PatentsAndTrademarksMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c79">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">gels:TradeSecretMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c80">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">gels:PatentsAndTrademarksMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c81">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoanFromAssociatedEntitiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c82">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoanFromAssociatedEntitiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c83">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-01-20</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c84">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-02-28</xbrli:startDate>
    <xbrli:endDate>2022-02-28</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c85">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-02-28</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c86">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-01-03</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c87">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:May2023ConvertibleNoteMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-05-05</xbrli:startDate>
    <xbrli:endDate>2023-05-05</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c88">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-05-05</xbrli:startDate>
    <xbrli:endDate>2023-05-05</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c89">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-05-05</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c90">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-06-30</xbrli:startDate>
    <xbrli:endDate>2023-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c91">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-09-01</xbrli:startDate>
    <xbrli:endDate>2023-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c92">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-10-01</xbrli:startDate>
    <xbrli:endDate>2023-10-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c93">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:February2024ConvertibleNoteMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-02-02</xbrli:startDate>
    <xbrli:endDate>2024-02-02</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c94">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-02-02</xbrli:startDate>
    <xbrli:endDate>2024-02-02</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c95">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-02-02</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c96">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-03-26</xbrli:startDate>
    <xbrli:endDate>2024-03-26</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c97">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">ifrs-full:ForeignCountriesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-05-27</xbrli:startDate>
    <xbrli:endDate>2024-05-27</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c98">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:May2024ConvertibleNotesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-05-27</xbrli:startDate>
    <xbrli:endDate>2024-05-27</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c99">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:May2024ConvertibleNotesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-05-27</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c100">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:May2024ConvertibleNotesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c101">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:FebruaryTwoZeroTwoFiveConvertibleNoteMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2025-02-21</xbrli:startDate>
    <xbrli:endDate>2025-02-21</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c102">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:FebruaryTwoZeroTwoFiveConvertibleNoteMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-02-21</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c103">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:OctoberTwoZeroTwoFourConvertibleNotesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c104">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:February2025ConvertibleNotesMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c105">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:February2025ConvertibleNotesMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c106">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:February2025ConvertibleNotesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c107">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:TwoZeroTwoFiveConvertibleNoteMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c108">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:TwoZeroTwoFiveConvertibleNoteMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c109">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c110">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c111">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c112">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoansFromDirectorsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c113">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoansFromDirectorsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c114">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoanFromAssociatedEntitiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c115">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c116">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c117">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:ConvertibleNotesPayablesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c118">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:ConvertibleNotesPayablesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c119">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:DebtDiscountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c120">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:DebtDiscountMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c121">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoanFromDirectorMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c122">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoanFromDirectorMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c123">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoanFromAssociatedEntitiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c124">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">ifrs-full:OrdinarySharesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c125">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">ifrs-full:OrdinarySharesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c126">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:WeightedAverageInterestRatePercentageMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c127">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c128">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenOneAndTwoYearsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c129">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenTwoAndFiveYearsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c130">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:RemainingContractualMaturitiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c131">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:WeightedAverageInterestRatePercentageMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c132">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c133">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenOneAndTwoYearsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c134">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenTwoAndFiveYearsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c135">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:RemainingContractualMaturitiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c136">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:WeightedAverageInterestRatePercentageMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c137">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c138">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenOneAndTwoYearsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c139">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenTwoAndFiveYearsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c140">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:RemainingContractualMaturitiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c141">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:WeightedAverageInterestRatePercentageMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c142">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c143">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenOneAndTwoYearsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c144">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenTwoAndFiveYearsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c145">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:RemainingContractualMaturitiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c146">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesTwoMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:WeightedAverageInterestRatePercentageMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c147">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesTwoMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c148">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesTwoMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenOneAndTwoYearsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c149">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesTwoMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenTwoAndFiveYearsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c150">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesTwoMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:RemainingContractualMaturitiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c151">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:WeightedAverageInterestRatePercentageMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c152">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c153">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenOneAndTwoYearsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c154">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenTwoAndFiveYearsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c155">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:RemainingContractualMaturitiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c156">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:WeightedAverageInterestRatePercentageMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c157">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c158">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenOneAndTwoYearsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c159">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenTwoAndFiveYearsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c160">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:RemainingContractualMaturitiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c161">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:WeightedAverageInterestRatePercentageMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c162">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c163">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenOneAndTwoYearsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c164">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenTwoAndFiveYearsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c165">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:RemainingContractualMaturitiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c166">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:WeightedAverageInterestRatePercentageMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c167">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c168">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenOneAndTwoYearsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c169">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenTwoAndFiveYearsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c170">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesOneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:RemainingContractualMaturitiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c171">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">gels:ForecastMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2025-07-01</xbrli:startDate>
    <xbrli:endDate>2026-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c172">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">gels:ForecastMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2026-07-01</xbrli:startDate>
    <xbrli:endDate>2027-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c173">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">gels:ForecastMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2027-07-01</xbrli:startDate>
    <xbrli:endDate>2028-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c174">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">gels:ForecastMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2028-07-01</xbrli:startDate>
    <xbrli:endDate>2029-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c175">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:LongTermEBITDAMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c176">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:CAPEXMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c177">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">gels:AUMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c178">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:MrSimonHaydenSzewachMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c179">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:MrNathanJacobGivoniMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c180">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:MrJeffreyWOlyniecMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c181">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:MrPhilipDalidakisMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c182">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:ProfDavidMortonMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c183">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-02-13</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c184">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-02-13</xbrli:startDate>
    <xbrli:endDate>2024-02-13</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c185">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:OtherRelatedPartiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c186">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:OtherRelatedPartiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c187">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c188">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c189">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c190">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c191">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c192">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoansFromAssociatedEntitiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c193">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoansFromAssociatedEntitiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c194">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoansFromAssociatedEntitiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c195">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoansFromAssociatedEntitiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c196">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoansFromAssociatedEntitiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c197">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:ConvertibleNotesFromRelatedPartiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c198">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:ConvertibleNotesFromRelatedPartiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c199">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:ConvertibleNotesFromRelatedPartiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c200">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:ConvertibleNotesFromRelatedPartiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c201">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:ConvertibleNotesFromRelatedPartiesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c202">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">gels:NutrigelUnitTrustMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c203">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">gels:NutrigelUnitTrustMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c204">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">gels:NutrigelPtyLtdMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c205">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">gels:NutrigelPtyLtdMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c206">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">gels:SportSupplementsUnitTrustMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c207">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">gels:SportSupplementsUnitTrustMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c208">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">gels:SportSupplementsPtyLtdMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c209">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">gels:SportSupplementsPtyLtdMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c210">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">gels:AuditOrReviewOfTheConsolidatedFinancialStatementsUHYHainesNortonMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c211">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">gels:AuditOrReviewOfTheConsolidatedFinancialStatementsUHYHainesNortonMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c212">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">gels:AuditAndReviewServicesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c213">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">gels:AuditAndReviewServicesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c214">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">gels:LoansFromShareholdersMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c215">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:SportSupplementsPtyLtdMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c216">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:SportSupplementsPtyLtdMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c217">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">gels:InterestBearingLoansAndBorrowingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c218">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">gels:LeaseLiabilityMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c219">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">gels:InterestBearingLoansAndBorrowingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c220">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">gels:LeaseLiabilityMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-07-01</xbrli:startDate>
    <xbrli:endDate>2024-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c221">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">gels:InterestBearingLoansAndBorrowingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c222">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">gels:LeaseLiabilityMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2024-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c223">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">gels:InterestBearingLoansAndBorrowingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c224">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">gels:LeaseLiabilityMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2024-07-01</xbrli:startDate>
    <xbrli:endDate>2025-06-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c225">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">gels:InterestBearingLoansAndBorrowingsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context xmlns="" id="c226">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001920092</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">gels:LeaseLiabilityMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2025-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:unit xmlns="" id="shares">
  <xbrli:measure>xbrli:shares</xbrli:measure>
</xbrli:unit><xbrli:unit xmlns="" id="aud">
  <xbrli:measure>iso4217:AUD</xbrli:measure>
</xbrli:unit><xbrli:unit xmlns="" id="audPershares">
  <xbrli:divide>
    <xbrli:unitNumerator>
      <xbrli:measure>iso4217:AUD</xbrli:measure>
    </xbrli:unitNumerator>
    <xbrli:unitDenominator>
      <xbrli:measure>xbrli:shares</xbrli:measure>
    </xbrli:unitDenominator>
  </xbrli:divide>
</xbrli:unit><xbrli:unit xmlns="" id="pure">
  <xbrli:measure>xbrli:pure</xbrli:measure>
</xbrli:unit><xbrli:unit xmlns="" id="usd">
  <xbrli:measure>iso4217:USD</xbrli:measure>
</xbrli:unit><xbrli:unit xmlns="" id="usdPershares">
  <xbrli:divide>
    <xbrli:unitNumerator>
      <xbrli:measure>iso4217:USD</xbrli:measure>
    </xbrli:unitNumerator>
<!-- [WMV6][ShO9Ae5+/8j/EQgQb7cGkAc63s9pqwDbYqMb0iafJ6hemu5CiHi1GML4jCGPd+8kdV/+60dtLsz8a6EUBnr6v7P33ciHKf9zAEK8JXXe1AigR361pXQzZbgbe4/m1P3a8IbRixwH3fwLu9u7wqOCxMiFg3wVRbaoDx7U/24zJRp3hF5msZtzQJTH2NP/H42ftt10hKLLmHqbZ4QEn9amez/OWNrkZRi1O67qyr/UrzbCrldZ1Zq4eiG0MrfPczZd6RDFk5xp6PWOdLkUh/fRofKKL8lKoG3nuxffmFhUyly187CLX7s7x3c/PGYnB2g/if12fmm4og==] CSR-->
    <xbrli:unitDenominator>
      <xbrli:measure>xbrli:shares</xbrli:measure>
    </xbrli:unitDenominator>
  </xbrli:divide>
</xbrli:unit></ix:resources></ix:header>
</div></div></body>
</html>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-2.1
<SEQUENCE>2
<FILENAME>ea026527801ex2-1_gelteq.htm
<DESCRIPTION>DESCRIPTION OF SECURITIES REGISTERED UNDER SECTION 12(B) OF THE SECURITIES EXCHANGE ACT OF 1934
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 2.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>DESCRIPTION OF SECURITIES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following description of the material terms
of the Ordinary Shares includes a summary of the specified terms of the Constitution and of applicable Australian law. The following description
is intended as a summary only and does not constitute legal advice regarding those matters and should not be regarded as such. Unless
stated otherwise, this description does not address any (proposed) provisions of Australian law that have not become effective as per
the date of this Annual Report. The description is qualified in its entirety by reference to the complete text of the Constitution, which
is attached as Exhibit 2.1 to this Annual Report. We urge you to read the full text of the Constitution.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Share Capital</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have 10,711,059 Ordinary Shares issued and
outstanding as of the date of this Annual Report.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our board of directors may determine the issue
prices and terms for the Ordinary Shares or other securities of our company, and may further determine any other provisions relating to
such issue of Ordinary Shares or other securities. We may also issue and redeem redeemable securities on such terms and in such manner
as our board of directors shall determine.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Ordinary Shares are not redeemable and, upon
the conversion of the Company into a public company, do not have any preemptive rights.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Meetings of Shareholders and Voting Rights</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under Australian law, we are required to hold
an annual general meeting at least once every calendar year and within five months after the end of each financial year. All meetings,
other than the annual general meeting of shareholders, are referred to in the Constitution as &ldquo;general meetings.&rdquo; Our board
of directors may call general meetings of our shareholders whenever it sees fit, at such time and place, as it may determine. In addition,
our board of directors is obliged to call a general meeting, if requested to do so, by our shareholders with at least 5% of votes that
may be cast at the general meeting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At a general meeting of our company, every shareholder
of our company present in person or by proxy, attorney or representative, has one vote on a show of hands and, on a poll, one vote for
each Ordinary Share held. On a poll, every shareholder of our company (or his or her proxy, attorney or representative) is entitled to
one vote for each fully paid Ordinary Share held and, in respect of each partly paid Ordinary Share, is entitled to a fraction of a vote
equivalent to the proportion in which the amount paid up (not credited) on that partly paid Ordinary Share bears to the total amounts
paid and payable (excluding amounts credited) on that Ordinary Share. The chairperson does not have a casting vote.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Dividends</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subject to the Corporations Act, the Constitution
and any special terms and conditions of issue, our board of directors may, from time to time, resolve to pay a dividend or declare any
interim, special or final dividend as, in their judgment, the financial position of our company justifies and subject to applicable rules.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our board of directors may fix the amount, time
and method of payment of the dividends. The payment, resolution to pay, or declaration of a dividend does not require any confirmation
by a general meeting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Constitution contains a provision allowing
our board of directors, on the terms and conditions they think fit, to establish, amend, suspend or terminate a dividend reinvestment
plan (under which the whole or any part of any dividend or interest due to members may be applied in subscribing for Ordinary Shares).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 1; Options: NewSection; Value: 1 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Notices</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Every shareholder of our company is entitled to
receive notice of and, except in certain circumstances, attend and vote at our general meetings and to receive all notices, accounts and
other documents required to be sent to our shareholders under the Constitution, the Corporations Act. Under the Corporations Act, at least
21 days&rsquo; notice of meeting must be given to our shareholders. While we are listed on the Nasdaq Capital Market, or Nasdaq, notice
must be given within any time limits prescribed by the Nasdaq rules.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Transfer of Our Ordinary Shares</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subject to the Constitution and to any restrictions
attached to any Ordinary Share or classes of shares, our Ordinary Shares may be transferred by DTC transfer or by written transfer in
any usual form or in any form approved by our board of directors and permitted by the Corporations Act. Our board of directors may, in
circumstances permitted by the Constitution, declines to register a transfer of Ordinary Shares. If our board of directors decline to
register a transfer, we must give the party lodging the transfer written notice of the refusal and the reason for refusal.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Issue of Our Ordinary Shares</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subject to the Constitution and the Corporations
Act and any special rights conferred on the holders of any shares or class of shares, our board of directors may issue shares, reclassify
or convert shares, cancel or otherwise dispose of shares, or grant options over unissued shares to any person and they may do so at such
times and on the conditions they think fit. The shares may be issued with preferred, deferred or special rights, or special restrictions
about dividends, voting, return of capital, participation in the property of our company on a winding up or otherwise as our board of
directors see fit.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Issue of Preference Shares</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We may issue preference shares, including preference
shares which are, or at the option of us or a holder are, liable to be redeemed or converted into Ordinary Shares. The rights attaching
to preference shares are those determined by the board. All preference shares issued by the company confer on the holders of those preference
shares the same rights as holders of Ordinary Shares to receive notices, reports and accounts and to attend general meetings of the company.
The right to vote of the holder of preference shares is subject to the Constitution and other terms determined by the board.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Winding Up</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If we are wound up, then subject to the Constitution
and to the rights or restrictions attached to a class of shares, any surplus assets must be divided among our shareholders in proportion
to the shares held by them (irrespective of the amounts paid or credited as paid on the shares), less any amounts which remain unpaid
on these shares at the time of distribution.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Variation of Class Rights</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subject to the Corporations Act and the terms
of issue of a class of shares, wherever the capital of our company is divided into different classes of shares, the rights attached to
any class of shares may be varied with:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">the written consent of the holders of at least 75% of the
shares issued in the particular class; or</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">the sanction of a special resolution passed at a separate
meeting of the holders of shares in that class.</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Our Board of Directors &mdash; Appointment
and Retirement</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the Constitution, the number of our board
of directors shall be a minimum of three (3) directors and a maximum of nine (9) directors or such number as we resolve to authorize at
a general meeting. Our directors are elected or re-elected by resolution by our shareholders at our general meetings.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our board of directors may also appoint a director
to fill a casual vacancy on our board or in addition to the existing directors, who will then hold office until our next annual general
meeting and is then eligible for election at that meeting. No director of our company may hold office without re-election for more than
five years or past the fifth annual general meeting following the meeting at which the director was last elected or re-elected (whichever
is later).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 2; Options: NewSection; Value: 2 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Our Directors &mdash; Voting</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Questions arising at a meeting of our board of
directors will be decided by a majority of votes of the directors present at the meeting and entitled to vote on the matter. In the case
of an equality of votes on a resolution, the Chair of the meeting has a second or casting vote.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A written resolution of our board of directors
may be passed without holding a meeting, if all directors have been given notice of that resolution and a majority of all of our directors
sign or assent to the resolution(other than our directors permitted not to vote on the resolution in accordance with the terms of the
Constitution).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Powers and Duties of Our Directors</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our board of directors is responsible for managing
our business and may exercise all the powers of us, which are not required by law or by the Constitution, to be exercised by us in general
meeting.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Indemnification of Directors and Officers</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We, to the extent permitted by law, must indemnify
each person who is a current or former director of our company, officer or secretary of our company, and such other officers or former
officers of our company as our directors in each case determine, against any losses or liability incurred by that person as an officer
of our company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We, to the extent permitted by law, may enter
into and pay premiums on a contract insuring any person who is a current or former director of our company, officer or secretary of our
company, and such other officers or former officers of our company as our directors in each case determine, against any liability incurred
by the person as an officer or auditor of our company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Amendment</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Constitution may only be amended in accordance
with the Corporations Act, which requires a special resolution passed by at least 75% of our shareholders present (in person or by proxy,
attorney or representative) and entitled to vote on the resolution at a general meeting of our company. Under the Corporations Act, we
must give at least 21 days&rsquo; written notice of our intention to propose a resolution as a special resolution.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Takeover Provisions</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The takeover provisions in Chapter 6 of the Corporations
Act restrict acquisitions of shares in listed companies, and unlisted companies with more than 50 members, if the acquirer&rsquo;s (or
another party&rsquo;s) relevant interest in voting shares would increase to above 20%, or would increase from a starting point that is
above 20% and below 90%, unless certain exceptions apply.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Certain Disclosure Obligations</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under our Constitution, we are subject to continuous
disclosure obligations under the Corporations Act. This requires us to disclose on our website located at <I>www.gelteq.com</I> and to
the ASIC information not generally available that a reasonable person would expect to have a material effect on the price or value of
its securities. We take all actions necessary to comply with our continuous disclosure obligations under the Corporations Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Reporting Under Australian Law</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under our Constitution, we are subject to financial
reporting obligations under the Corporations Act. This requires us to prepare, audit and lodge with ASIC half-year and annual reports.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Periodic Reporting Under U.S. Securities Law</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are a &ldquo;foreign private issuer&rdquo;
under the securities laws of the United States. Under the securities laws of the United States, &ldquo;foreign private issuers&rdquo;
are subject to different disclosure requirements than U.S. registrants. We take all actions necessary to maintain compliance as a foreign
private issuer under the applicable corporate governance requirements of the Sarbanes-Oxley Act, the rules adopted by the SEC and Nasdaq
listing standards. Subject to certain exceptions, the Nasdaq listing rules permit a &ldquo;foreign private issuer&rdquo; to comply with
its home country rules in lieu of the listing requirements of Nasdaq.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 3; Value: 2 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Additionally, because we qualify as a &ldquo;foreign
private issuer&rdquo; under the Exchange Act, we are exempt from certain provisions of the securities rules and regulations in the U.S.
that are applicable to U.S. domestic issuers, including:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(i)</TD><TD STYLE="text-align: justify">the rules under the Exchange Act requiring the filing with
the SEC of quarterly reports on Form 10-Q or current reports on Form 8-K;</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(ii)</TD><TD STYLE="text-align: justify">the sections of the Exchange Act regulating the solicitation
of proxies, consents, or authorizations in respect of a security registered under the Exchange Act;</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(iii)</TD><TD STYLE="text-align: justify">the sections of the Exchange Act requiring insiders to file
public reports of their stock ownership and trading activities and liability for insiders who profit from trades made in a short period
of time; and</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(iv)</TD><TD STYLE="text-align: justify">the selective disclosure rules by issuers of material nonpublic
information under Regulation FD.</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are required to file an annual report on Form
20-F within four months of the end of each fiscal year. Press releases relating of financial results and material events will also be
furnished to the SEC on Form 6-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Certain Insider Trading and Market Manipulation
Laws</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Australian and U.S. law each contain rules intended
to prevent insider trading and market manipulation. The following is a general description of those laws as such laws exist as of the
date of this document, and should not be viewed as legal advice for specific circumstances.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have adopted an insider trading policy. This
policy provides, among other things, rules on transactions by members of our board of directors and our employees in our Ordinary Shares
or in financial instruments, the value of which is determined by the value of the shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>United States</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The United States securities laws generally prohibits
any person from trading in a security while in possession of material, non-public information or assisting someone who is engaged in doing
the same. The insider trading laws cover not only those who trade based on material, non-public information, but also those who disclose
material non-public information to others who might trade on the basis of that information (known as &ldquo;tipping&rdquo;). A &ldquo;security&rdquo;
includes not just equity securities, but any security (e.g. derivatives). Thus, our board of directors, officers and other employees may
not purchase or sell shares or other securities of our company when he or she is in possession of material, non-public information about
our company (including our business, prospects or financial condition), nor may they tip any other person by disclosing material, non-public
information about our company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Australia</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Australian securities laws generally prohibits
any person from trading in a financial product while in possession of information which is not generally available and, if it were, would
be likely to have a material effect on the price or value of the financial product. The insider trading laws cover not only those who
trade based on material, non-public information, but also those who directly or indirectly communicate material non-public information
to someone who they think might trade, enter into agreements to trade or get another person to trade. A &ldquo;financial product&rdquo;
includes not only equity securities, but any financial product (e.g., derivatives, debentures). Thus, our board of directors, officers
and other employees may not purchase or sell shares or other securities of our company when he or she is in possession of material, non-public
information about our company(including our business, prospects or financial condition), nor may they tip any other person by disclosing
material, non-public information about our company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 4; Value: 2 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Differences in Corporate Law</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The rights of our shareholders and the responsibilities
of the members of our board of directors under Australian law are different from those applicable to a corporation incorporated in the
State of Delaware. Set forth below are the material differences between the Corporations Act and other relevant Australian corporate law
and the Delaware General Corporation Law and other relevant Delaware law with respect to rights of our shareholders and the responsibilities
of the members of our Board. The comparison below is provided in summary form and is not an exhaustive statement of all relevant laws,
rules and regulations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-right: 3.25pt; width: 16%"><B>ITEM</B></TD>
    <TD STYLE="white-space: nowrap; padding-bottom: 1.5pt; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 40%"><B>AUSTRALIAN <BR>
CORPORATIONS ACT</B></TD>
    <TD STYLE="white-space: nowrap; padding-bottom: 1.5pt; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 40%"><B>DELAWARE GENERAL <BR>
CORPORATION LAW</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 10.25pt; text-indent: -10pt"><B>Share capital</B></TD>
    <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
    <TD STYLE="text-align: justify">Australian law does not contain any concept of authorized capital or par value per share. The number and issue price of shares is set by our directors collectively as a board at the time of each issue.</TD>
    <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
    <TD STYLE="text-align: justify">Under the Delaware General Corporation Law (&ldquo;<B>DGCL</B>&rdquo;), a corporation may issue one or more classes of stock or one or more series of stock within any class thereof, any or all of which classes may be of stock with par value or stock without par value with any such issuance of shares of common stock limited by an authorized capital stock set out in such corporation&rsquo;s certificate of incorporation.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 10.25pt; text-indent: -10pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 10.25pt; text-indent: -10pt"><B>Share buy-backs</B></TD>
    <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
    <TD STYLE="text-align: justify">Under the Corporations Act, a company may buy back its shares. The procedure, which may include shareholder approval, depends on the type of the buy-back and the quantity of shares subject to the buy-back. Share buy-backs must not materially prejudice the company&rsquo;s ability to pay its creditors. A company cannot hold its own shares for more than 12 months directly or indirectly including after a buy-back.</TD>
    <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2.25pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The DGCL generally permits corporations to purchase
    or redeem its outstanding shares out of funds legally available for that purpose without obtaining shareholder approval, provided that:</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;the
    capital of the corporation is not impaired;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;such
    purchase or redemption would not cause the capital of the corporation to become impaired;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;the
    purchase price does not exceed the price at which the shares are redeemable at the option of the corporation; and</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;immediately
    following any such redemption, the corporation shall have outstanding one or more shares of one or more classes or series of stock, which
    shares shall have full voting powers.</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 5; Value: 2 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-right: 3.25pt; width: 16%"><B>ITEM</B></TD>
    <TD STYLE="white-space: nowrap; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 40%"><B>AUSTRALIAN <BR>
CORPORATIONS ACT</B></TD>
    <TD STYLE="white-space: nowrap; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 40%"><B>DELAWARE GENERAL <BR>
CORPORATION LAW</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 10.25pt; text-indent: -10pt"><B>Variation of class rights</B></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: justify">The rights and privileges attached to any class of shares may generally only be varied with the written consent of holders of 75% of the issued shares of the affected class or by special resolution passed by at least 75% of the votes cast by shareholders entitled to vote at a meeting of the holders of the issued shares of the affected class.</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the DGCL, any amendment to a corporation&rsquo;s
    certificate of incorporation requires approval by holders representing a majority of the outstanding shares of a particular class if that
    amendment would:</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;increase
    or decrease the aggregate number of authorized shares of that class:</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;increase
    or decrease the par value of the shares of that class; or</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;alter
    or change the powers, preferences or special rights of the shares of that class so as to affect them adversely.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an amendment would alter or change the powers,
    preferences or special rights of one or more series of any class so as to adversely affect that series without adversely affecting the
    entire class, then only the shares of the series so affected shall be considered a separate class and entitled to such separate class
    approval of the proposed amendment.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the DGCL, amendments to a corporation&rsquo;s
    certificate of incorporation also generally require:</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;a
    board resolution recommending the amendment; and</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;approval
    of a majority of the outstanding shares entitled to vote and a majority of the outstanding shares of each class entitled to vote.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 10.25pt; text-indent: -10pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 10.25pt; text-indent: -10pt"><B>Number of directors</B></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Public companies in Australia must have:</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;no
    fewer than three directors (not counting alternate directors), at least two of whom are ordinarily resident in Australia; and</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;at
    least one company secretary ordinarily resident in Australia.</P></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: justify">Under the DGCL, the board of directors of a corporation shall consist of 1 or more members. The number of directors shall be fixed by, or in the manner provided in, the corporation&rsquo;s bylaws or certificate of incorporation.</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 6; Value: 2 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; width: 16%"><B>ITEM</B></TD>
    <TD STYLE="white-space: nowrap; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 40%"><B>AUSTRALIAN <BR>
CORPORATIONS ACT</B></TD>
    <TD STYLE="white-space: nowrap; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 40%"><B>DELAWARE GENERAL <BR>
CORPORATION LAW</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 10.25pt; text-indent: -10pt"><B>Payment of dividends</B></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Corporations Act provides that a company must
    not pay a dividend unless:</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;its
    assets exceed its liabilities immediately before the dividend is declared and the excess is sufficient for the payment of the dividend;
    and</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;the
    dividend is fair and reasonable to the company&rsquo;s shareholders as a whole; and</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;the
    payment of the dividend does not materially prejudice the company&rsquo;s ability to pay its creditors.</P></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the DGCL, a corporation&rsquo;s board of
    directors is permitted to declare and pay dividends to stockholders either:</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;out
    of the corporation&rsquo;s surplus, which is defined as the net assets less statutory capital; or</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;if
    no surplus exists, then out of the net profits for the fiscal year in which the dividend is declared and/or the preceding fiscal year,
    provided that the capital of the corporation is not less than the aggregate amount of the capital represented by the corporation&rsquo;s
    outstanding stock of all classes having a preference on distribution of assets.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 10.25pt; text-indent: -10pt"><B>Removal of directors</B></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: justify">Under the Corporations Act, a director may only be removed by resolution at a general meeting of our shareholders. A notice of intention to move the resolution must generally be given to the Company at least two months before the meeting is to be held.</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: justify">The DGCL provides that, subject to the rights of the holders of any series of preferred stock, directors may be removed with or without cause by the affirmative vote of the holders of a majority of the voting power of all of the then-outstanding shares of capital stock, or of a single class, entitled to vote generally in the election of directors, voting together as a single class.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 10.25pt; text-indent: -10pt"><B>Directors&rsquo; duties</B></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under Australian law, directors have a wide range
    of both general law and statutory fiduciary duties, including duties to:</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;act
    in good faith in the best interests of the company as a whole;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;act
    for a proper purpose; not improperly use information or their position;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;exercise
    care, skill and diligence; and</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;avoid
    actual or potential conflicts of interest.</P></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under Delaware law, the directors of a corporation
    have fiduciary obligations, including the duty of care and the duty of loyalty.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The duty of care requires directors to inform
    themselves of all reasonably available material information before making business decisions on behalf of the corporation and to act with
    requisite care in discharging their duties to the corporation.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The duty of loyalty requires directors to act
    in good faith and in the corporation&rsquo;s best interests.</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 7; Value: 2 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-right: 3.25pt; width: 16%"><B>ITEM</B></TD>
    <TD STYLE="white-space: nowrap; padding-bottom: 1.5pt; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 40%"><B>AUSTRALIAN <BR>
CORPORATIONS ACT</B></TD>
    <TD STYLE="white-space: nowrap; padding-bottom: 1.5pt; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 40%"><B>DELAWARE GENERAL <BR>
CORPORATION LAW</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 10.25pt; text-indent: -10pt"><B>Related party transactions</B></TD>
    <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2.25pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Corporations Act prohibits the board from
    giving related parties (including any director) a financial benefit unless:</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;it
    falls within an applicable exception;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;shareholder
    approval is given in accordance with the Corporations Act; and</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;the
    benefit is given within 15 months after such approval.</P></TD>
    <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2.25pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the DGCL, no contract or transaction between
    a corporation and one or more of its directors, or between the corporation and any other corporation, partnership, association or other
    organization in which one or more of its directors are directors or officers, or have a financial interest, will be void or voidable solely
    for that reason, or solely because the relevant director is present at or participates in the corporation&rsquo;s board or committee meeting
    that authorizes the contract or transaction, or solely because the vote of the relevant director is counted for that purpose, if:</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;the
    material facts as to the director&rsquo;s relationship or interest, and as to the contract or transaction, are disclosed or known to the
    corporation&rsquo;s board or committee, and the corporation&rsquo;s board or committee in good faith authorizes the contract or transaction
    by the affirmative votes of a majority of the disinterested directors, even though the disinterested directors are less than a quorum;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;the
    material facts as to the director&rsquo;s relationship or interest and as to the contract or transaction are disclosed or known to the
    corporation&rsquo;s stockholders entitled to vote thereon, and the contract or transaction is specifically approved in good faith by the
    vote of the stockholders; or</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;the
    contract or transaction is fair to the corporation as of the time that it is authorized, approved or ratified by the corporation&rsquo;s
    board, committee or stockholders.</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 10.25pt; text-indent: -10pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 10.25pt; text-indent: -10pt"><B>Right to call meetings</B></TD>
    <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
    <TD STYLE="text-align: justify">Under the Corporations Act, shareholders with at least 5% of the votes that may be cast at a general meeting may call and arrange to hold a general meeting. The meeting must be called in the same way in which general meetings of the company may be called, including the dispatch of a notice of meeting including the matters to be voted upon. The shareholders calling the meeting must pay the expenses of calling and holding the meeting.</TD>
    <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
    <TD STYLE="text-align: justify">The DGCL states that each corporation shall hold an annual meeting of shareholders and that only the board of directors has the right to call a special meeting of shareholders, unless either the corporation&rsquo;s certificate of incorporation or bylaws provides otherwise.</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 8; Value: 2 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-left: 9.25pt; text-align: justify; text-indent: -9pt; width: 16%"><B>ITEM</B></TD>
    <TD STYLE="white-space: nowrap; padding-bottom: 1.5pt; text-align: justify; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 40%"><B>AUSTRALIAN <BR>
CORPORATIONS ACT</B></TD>
    <TD STYLE="white-space: nowrap; padding-bottom: 1.5pt; text-align: justify; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 40%"><B>DELAWARE GENERAL <BR>
CORPORATION LAW</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9.25pt; text-align: justify; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">The Corporations Act requires the directors to call and arrange to hold a general meeting on the request of shareholders with at least 5% of the votes that may be cast at a general meeting. The request must be made in writing, state any resolution to be proposed at the meeting, be signed by the shareholders making the request and be given to the company. The board of directors must call the meeting not more than 21 days after the request is made. The meeting must be held not later than two months after the request is given.</TD>
    <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9.25pt; text-align: justify; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9.25pt; text-align: justify; text-indent: -9pt"><B>Quorum</B></TD>
    <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">Under the Corporations Act, the presence of two shareholders at all times during the meeting constitutes a quorum for a general meeting. The constitution of the company may increase this default requirement.</TD>
    <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">Under the DGCL, the default rule is that a quorum consists of a majority of the shares entitled to vote, present in person or represented by proxy. A company&rsquo;s organizational documents may alter this default requirement, but may not lower it to less than one-third of the shares entitled to vote at the meeting.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9.25pt; text-align: justify; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9.25pt; text-align: justify; text-indent: -9pt"><B>Written Consent</B></TD>
    <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">Under the Corporations Act, shareholders of a public company in Australia are not permitted to approve corporate matters by written consent.</TD>
    <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">Under the DGCL, any action required to be taken at an annual or special meeting by stockholders may be taken without a meeting if consent in writing is signed by holders in the amount necessary to take such action at a meeting at which all shares entitled to vote thereon were present and voted.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9.25pt; text-align: justify; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9.25pt; text-align: justify; text-indent: -9pt"><B>Shareholder resolutions</B></TD>
    <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Corporations Act requires certain matters
    to be resolved by a company by special resolution (passed by at least 75% of the votes cast by shareholders entitled to vote), including:</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;the
    change of name of the company;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;a
    selective reduction of capital or selective share buy-back; the conversion of the company from one type or form to another;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;a
    decision to wind up the company voluntarily; and</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;modification
    or repeal of the company&rsquo;s constitution.</P></TD>
    <TD STYLE="white-space: nowrap; text-align: justify">&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The DGCL contains no concept of special resolutions.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The DGCL requires the approval of a majority of
    all votes entitled to be cast by a corporation&rsquo;s stockholders for specified actions including:</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;dissolution
    of the corporation;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;most
    mergers or consolidations; and</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;amendments
    to the corporation&rsquo;s certificate of incorporation.</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 9; Value: 2 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-left: 9.25pt; text-indent: -9pt; width: 16%"><B>ITEM</B></TD>
    <TD STYLE="white-space: nowrap; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 40%"><B>AUSTRALIAN <BR>
CORPORATIONS ACT</B></TD>
    <TD STYLE="white-space: nowrap; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 40%"><B>DELAWARE GENERAL <BR>
CORPORATION LAW</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9.25pt; text-indent: -9pt"><B>Minority shareholder protections/relief from oppression</B></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the Corporations Act, any shareholder of
    a company can apply for an order from the court in circumstances where the conduct of the company&rsquo;s affairs, or any actual or proposed
    act or omission or resolution is either:</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;contrary
    to the interests of shareholders as a whole; or</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;oppressive
    to, unfairly prejudicial to, or unfairly discriminatory against, any shareholders in that capacity or any other capacity.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Former shareholders can also bring an action if
    it relates to the circumstances in which they ceased to be a shareholder.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The court may make any order that it considers
    appropriate in relation to the circumstances and the company including, among other things, an order that the company be wound up, that
    the Constitution be modified or repealed, or that a person is required to do a specified act.</P></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: justify">The DGCL contains no equivalent statutory provisions. However, Delaware law may provide judicial remedies to stockholders in certain comparable circumstances.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9.25pt; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9.25pt; text-indent: -9pt"><B>Takeovers and takeovers defenses</B></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Corporations Act restricts the acquisition
    by any person of a &ldquo;relevant interest&rdquo; in issued &ldquo;voting shares&rdquo; in a company under a transaction where, as a
    result of the acquisition, that person or someone else&rsquo;s &ldquo;voting power&rdquo; in the company increases from 20% or below to
    more than 20% or from a starting point that is above 20% and below 90%. The takeovers prohibition is subject to a number of exceptions
    detailed in the Corporations Act. These exceptions include, for example, an acquisition:</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;of
    not more than 3% of the voting shares during any six-month period;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;made
    with shareholder approval;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;made
    under a takeover bid; or</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;resulting
    from a scheme of arrangement undertaken in accordance with the Corporations Act and approved by the court.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Any takeover bid must treat all shareholders alike,
    must not involve any collateral benefits and must comply with the timetable, disclosure and other requirements set out in the Australian
    Corporations Act.</P></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The DGCL provides that if a holder acquires 15%
    or more of a corporation&rsquo;s voting stock, or is an affiliate or associate of the corporation and was the owner of 15% or more of
    the outstanding voting stock of the corporation at any time within three years immediately prior to the date on which it is sought to
    be determined whether such person is an interested stockholder (an &ldquo;Interested Holder&rdquo;), the corporation is prohibited from
    engaging in any business combination with the Interested Holder for a period of three years following the time the holder became an Interested
    Holder.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Such business combinations include (a) certain
    mergers or consolidations with the Interested Holder or entities affiliated with the Interested Holder, (b) certain sales, leases, exchanges,
    pledges, transfers or other dispositions of the corporation&rsquo;s assets to the Interested Holder, which assets have an aggregate market
    value equal to 10% or more of either all of the assets of the corporation or all of the outstanding stock of the corporation and (c) certain
    transactions which result in the issuance or transfer by the corporation or by any direct or indirect majority owned subsidiary of the
    corporation, to the Interested Holder, of any stock of the corporation or of such subsidiary.</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 10; Value: 2 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; padding-right: 3.25pt; width: 16%"><B>ITEM</B></TD>
    <TD STYLE="white-space: nowrap; padding-bottom: 1.5pt; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 40%"><B>AUSTRALIAN <BR>
CORPORATIONS ACT</B></TD>
    <TD STYLE="white-space: nowrap; padding-bottom: 1.5pt; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 40%"><B>DELAWARE GENERAL <BR>
CORPORATION LAW</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 10.25pt; text-indent: -10pt"><B>Winding up</B></TD>
    <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
    <TD STYLE="text-align: justify">Under the Corporations Act, a company can be wound up voluntarily by the shareholders by special resolution (i.e., passed by at least 75% of the votes cast by shareholders entitled to vote) in circumstances where the directors give a statutory declaration of solvency for such winding up. If the directors do not give a statutory declaration of solvency, a creditors&rsquo; voluntary winding up can commence by the shareholders passing a special resolution. Any surplus after payment of debts and interest will go to the shareholders according to the rights attached to their shares.</TD>
    <TD STYLE="white-space: nowrap; padding-bottom: 2.25pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2.25pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The DGCL permits the board of directors to authorize
    the dissolution of a corporation if:</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;a
    majority of the directors in office adopt a resolution to approve such dissolution at a meeting called for that purpose;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;holders
    of a majority of the issued and outstanding shares entitled to vote on the matter adopt a resolution to approve dissolution at a stockholders&rsquo;
    meeting called for that purpose; and</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;a
    certificate of dissolution is filed with the Delaware Secretary of State.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The DGCL also permits stockholders to authorize
    the dissolution of a corporation without board action if:</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;all
    of the stockholders entitled to vote on the matter provide written consent to dissolution; and</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify; text-indent: -12pt">&#9679;&#8239;&#8239;&#8239;a
    certificate of dissolution is filed with the Delaware Secretary of State.</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 11; Options: Last -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></P></DIV>
    <!-- Field: /Page -->

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4.25
<SEQUENCE>3
<FILENAME>ea026527801ex4-25_gelteq.htm
<DESCRIPTION>PRODUCT DEVELOPMENT AND PROFIT SHARE AGREEMENT, DATED JULY 31, 2025, BETWEEN MELBOURNE HEALTH TRADING AS THE ROYAL MELBOURNE HOSPITAL AND GELTEQ LIMITED
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5in; text-align: right; text-indent: 0.5in"><B>Exhibit 4.25</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Pursuant to Item 601(b)(10)(iv) of Regulation
S-K, certain identified information marked with [*****] has been excluded from the exhibit because it is both (i) not material and (ii)
the type that the registrant treats as private or confidential.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0px; margin-bottom: 0px; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="text-align: center; font: bold 18pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">Product
Development and Profit Share Agreement</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0px; margin-bottom: 0px; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Between:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Gelteq Limited (ACN 619 501 254)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Melbourne Health (ABN 73 802 706
972)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD ROWSPAN="4" STYLE="width: 15%"><IMG SRC="ex4-25_001.jpg" ALT=""></TD>
    <TD STYLE="width: 85%; font-size: 10pt">Gladwin Legal | www.gladwinlegal.com.au</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">A: PO Box 302, Ormond, VIC, 3204</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">E: [*****]</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">P: [*****]</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="font-size: 10pt">Liability limited by a scheme approved under Professional Standards Legislation.</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; margin: 0pt"></P><P STYLE="margin: 0pt"></P><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.05pt; text-align: center"><B>Table of Contents</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.05pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.05pt; text-align: center"><B></B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="width: 4%">1.</TD>
    <TD STYLE="width: 86%">Definitions and interpretation</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 8%; text-align: center">3</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>2.</TD>
    <TD>Development and Sale of the Product</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">5</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>3.</TD>
    <TD>Term</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">6</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>4.</TD>
    <TD>Transfer and use of Material and Research Data</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">6</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>5.</TD>
    <TD>Marketing, Branding and Acknowledgement</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">7</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>6.</TD>
    <TD>Profit Share</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">8</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>7.</TD>
    <TD>Warranties</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">9</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>8.</TD>
    <TD>Intellectual Property</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">9</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>9.</TD>
    <TD>Termination</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">10</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>10.</TD>
    <TD>Effect of termination</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">10</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>11.</TD>
    <TD>Non-compete</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">11</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>12.</TD>
    <TD>Confidentiality</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">11</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>13.</TD>
    <TD>Liability</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">13</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>14.</TD>
    <TD>Dispute Resolution</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">13</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>15.</TD>
    <TD>GST</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">14</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>16.</TD>
    <TD>Notices</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">14</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD>17.</TD>
    <TD>General</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">15</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.05pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.05pt; text-align: center"></P>

<!-- Field: Page; Sequence: 2; Options: NewSection; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 70%; border-top: black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Product Development and Profit Share Agreement Gelteq x Melbourne Health</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Gladwin Legal | Version: 30966/31 July 2025</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P></TD><TD STYLE="border-top: black 1.5pt solid; font: normal 10pt Times New Roman, Times, Serif; width: 30%; padding-right: 5.4pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Page <B><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></B> of <B>16</B></FONT></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Product Development and Profit Share
Agreement</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0px; margin-bottom: 0px; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">This Agreement Dated
31/7/2025</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt; text-align: justify">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in"><B>BETWEEN</B></P>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">1.</TD><TD STYLE="text-align: justify">Gelteq Limited ACN 619 501 254 of 641 Glenhuntly Road, Caulfield VIC 3162 (<B>Gelteq</B>); and</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.3pt; text-indent: -28.35pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in">2.</TD><TD STYLE="text-align: justify">Melbourne Health trading as The Royal Melbourne Hospital ABN 73 802 706 972 of 300 Grattan Street, Parkville VIC 3050 a body corporate
pursuant to the provisions of the <I>Health Services Act 1988 </I>(Victoria) (<B>Melbourne Health</B>),</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">(collectively, the <B>parties</B>).</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt"><B>&nbsp;</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in"><B>RECITALS</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.3pt; text-indent: -28.35pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 0.5in"><B>A.</B></TD><TD STYLE="text-align: justify">Gelteq specialises in the formulation, development, and manufacturing of products using its patented gel-based oral drug delivery
system.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.3pt; text-indent: -28.35pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 0.5in"><B>B.</B></TD><TD STYLE="text-align: justify">Gelteq intends to manufacture a product that incorporates the Material known as HAMSB, which is a form of acylated starch.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.3pt; text-indent: -28.35pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 0.5in"><B>C.</B></TD><TD STYLE="text-align: justify">Melbourne Health has conducted extensive studies and research on this Material and has agreed to provide Gelteq with the Material,
and where possible any relevant data and findings to support the product&rsquo;s development.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 35.3pt; text-indent: -28.35pt"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 0.5in"><B>D.</B></TD><TD STYLE="text-align: justify">Gelteq acknowledges Melbourne Health&rsquo;s contributions to the studies and research related to the Material and its benefits. As a result,
Gelteq proposes a profit-sharing arrangement with Melbourne Health, governed by the terms and conditions set forth in this Agreement.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt"><B>&nbsp;</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in"><B>OPERATIVE PROVISIONS</B></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-align: justify; text-indent: -35.35pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 0.5in"><B>1.</B></TD><TD STYLE="text-align: justify"><B>Definitions
                                            and interpretation</B></TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 0.5in">1.1</TD><TD STYLE="text-align: justify">Definitions</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0px 0pt 0.5in; text-align: justify">In this Agreement, unless the context
requires otherwise:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0px 0pt 0.5in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0px 0pt 0.5in; text-align: justify"><B>Agreement </B>means this agreement
and its schedules and annexures and any subsequent variation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0px 0pt 0.5in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0px 0pt 0.5in; text-align: justify"><B>Background IP </B>means Intellectual
Property owned or controlled by a party, including Intellectual Property developed before or independently of this Agreement, which the
party determines, in its sole discretion, to make available to the other party in relation to this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0px 0pt 0.5in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0px 0pt 0.5in; text-align: justify"><B>Business Day </B>means a day which
is not a Saturday, Sunday or bank or public holiday in Victoria, Australia.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0px 0pt 0.5in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0px 0pt 0.5in; text-align: justify"><B>CSIRO</B> means the Commonwealth
Scientific and Industrial Research Organisation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0px 0pt 0.5in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0px 0pt 0.5in; text-align: justify"><B>CSIRO Report</B> <FONT STYLE="font-size: 10pt">means
the reported <I>Subchronic preclinical toxicity and quality control testing of butyrylated high amylose maize starch in rats</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0px 0pt 0.5in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0px 0pt 0.5in; text-align: justify"><B>Commencement Date</B> means the
date that the last party signs this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0px 0pt 0.5in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0px 0pt 0.5in; text-align: justify"><B>Commercialisation</B> in relation
to the Product(s) means to do any of the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0px 0pt 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(a)</TD><TD STYLE="text-align: justify">manufacture, use, sell, exploit, offer to sell, lease or hire the Product(s);</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.95pt; text-indent: -35.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(b)</TD><TD STYLE="text-align: justify">provides services which involve use or exploitation of or incorporate Product(s);</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(c)</TD><TD STYLE="text-align: justify">licence any third Party to do any of the things referred to in paragraphs (a) and (b) of this definition;</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>




<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<!-- Field: Page; Sequence: 3; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 70%; border-top: black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Product Development and Profit Share Agreement Gelteq x Melbourne Health</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Gladwin Legal | Version: 30966/31 July 2025</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P></TD><TD STYLE="border-top: black 1.5pt solid; font: normal 10pt Times New Roman, Times, Serif; width: 30%; padding-right: 5.4pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Page <B><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></B> of <B>16</B></FONT></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(d)</TD><TD STYLE="text-align: justify">otherwise licence, use or exploitation of any of the Product(s); and</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(e)</TD><TD STYLE="text-align: justify">further develop the Product(s) to the extent required to enable or make it commercially feasible to do any of the things referred
to in paragraphs (a) to (d) of this definition.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>Commercialisation Expenses</B>
means those expenses reasonably and directly incurred in the Commercialisation of the Product(s), including but not limited to:</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.85pt; text-indent: -35.5pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(f)</TD><TD STYLE="text-align: justify">the costs of negotiating the terms of any Commercialisation licenses with third parties;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(g)</TD><TD STYLE="text-align: justify">all taxes, levies, duties and other government charges payable by or on behalf of a party in relation to Commercialisation;</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(h)</TD><TD STYLE="text-align: justify">any direct non-salary expenses payable by or on behalf of a Party in connection with the Commercialisation of the Products including
any costs in relation to the packaging, marketing and distribution of the Products (such as freight costs, distributor discounts and commissions);
and</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(i)</TD><TD STYLE="text-align: justify">the costs of any legal proceedings by or against a Party (including damages) that arises as a direct result of the Commercialisation
of the Products.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0px 0px 0.5in; text-align: justify"><B>Confidential Information </B>means
all unpatented inventions, ideas, know-how, concepts, trade secrets, processes, techniques, software, products and any and all other unregistered
or unpatented intellectual property, financial and business information and all other commercially valuable information of the disclosing
party which the disclosing party regards as confidential to it or which is evident by its nature or the manner of its disclosure to be
confidential, whether provided or accessible to the other party before or after the date of this Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>Corporations Act</B> means the
<I>Corporations Act 2001</I> (Cth).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>GST Law</B> means the definition
given to that term in the <I>A New Tax System (Products &amp; Services Tax) Act 1999 </I>(Cth).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>Intellectual Property </B>means
patents, rights to inventions, copyright and related rights, trade marks, business names and domain names, rights in get-up, goodwill
and the right to sue for passing off, rights in designs and unregistered designs, rights to use, and protect the confidentiality of, confidential
information (including know-how, trade secrets, and datasets), technology and all other intellectual property rights, in each case whether
registered or unregistered and including all applications and rights to apply for and be granted, renewals or extensions of, and rights
to claim priority from, such rights and all similar or equivalent rights or forms of protection which subsist now or in the future, anywhere
in the world.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>Material</B> means the HAMSB, which
is a form of acylated starch, that has been previously used for R&amp;D and trials by CSIRO and Melbourne Health. The parties agree that
the Materials does not include any new batches of HAMSB that Gelteq would order from suppliers to use in the Product on an ongoing basis.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>MH Branding</B> has the meaning
set out in clause 5.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>Net Profit </B>means Gelteq&rsquo;s total
revenue for any Product(s) less all Commercialisation Expenses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>Operating Funds</B> has the meaning
set out in clause 6.1.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>Personnel </B>means an employee,
director, officer, agent, representative, contractor or sub- contractor of a party.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>Profit Share</B> has the meaning
set out in clause 6.1.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>Product(s)</B> has the meaning
set out in clause 2 and includes any improvements, modifications, or derivative works related to such Product(s).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>Related Body Corporate</B> has
the same meaning as it has in the Corporations Act.</P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-align: justify"></P>

<!-- Field: Page; Sequence: 4; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 70%; border-top: black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Product Development and Profit Share Agreement Gelteq x Melbourne Health</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Gladwin Legal | Version: 30966/31 July 2025</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P></TD><TD STYLE="border-top: black 1.5pt solid; font: normal 10pt Times New Roman, Times, Serif; width: 30%; padding-right: 5.4pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Page <B><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></B> of <B>16</B></FONT></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>Research Data</B> means the studies,
analyses, reports and investigations conducted or provided by Melbourne Health related to the Material including any findings and data.
For the avoidance of doubt, Research Data includes the CSIRO Report.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>Term</B> has the meaning set out
in clause 3.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">1.2</TD><TD STYLE="text-align: justify">Interpretation</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In this Agreement, unless the context
requires otherwise:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(a)</TD><TD STYLE="text-align: justify">words in the singular include the plural and vice versa;</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(b)</TD><TD STYLE="text-align: justify">headings (including those in brackets at the beginning of paragraphs) are for convenience only and do not affect the interpretation
of this Agreement;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.95pt; text-indent: -35.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(c)</TD><TD STYLE="text-align: justify">any reference to gender includes the other gender;</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(d)</TD><TD STYLE="text-align: justify">a reference to a clause, paragraph, schedule or annexure is a reference to a clause, paragraph, schedule or annexure, as the case
may be, of this Agreement;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(e)</TD><TD STYLE="text-align: justify">if any act which must be done under this Agreement is to be done on a day that is not a Business Day then the act must be done on
or by the next Business Day;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(f)</TD><TD STYLE="text-align: justify">a reference to any legislation includes subordinate legislation and all amendments, consolidations or replacements from time to time;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(g)</TD><TD STYLE="text-align: justify">a reference to a natural person includes a body corporate, partnership, joint venture, association, government or statutory body or
authority or other legal entity;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.95pt; text-indent: -35.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(h)</TD><TD STYLE="text-align: justify">the words &ldquo;includes&rdquo; and &ldquo;including&rdquo; or words of similar effect are not words of limitation;</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(i)</TD><TD STYLE="text-align: justify">any ambiguity in this Agreement shall be interpreted in a manner that is fair and reasonable, taking into account the intentions of
the parties at the time they entered into this Agreement;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 51.25pt; text-indent: -8.9pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="width: 0.5in; text-align: justify">(j)</TD><TD STYLE="text-align: justify">a reference to a party includes the party&rsquo;s successors,
assigns and persons substituted by novation;</TD>
</TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(k)</TD><TD STYLE="text-align: justify">a reference to a covenant, obligation or agreement of two or more persons binds or benefits them jointly and severally;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="width: 0.5in; text-align: justify">(l)</TD><TD STYLE="text-align: justify">a reference to time and date is to local time and dates in
Victoria, Australia; and (m) unless specified otherwise, a reference to &ldquo;$&rdquo; or dollars refers to Australian dollars.</TD>
</TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 0.5in">2.</TD><TD STYLE="text-align: justify">Development and Sale of the Product</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 0.5in">2.1</TD><TD STYLE="text-align: justify">Gelteq shall endeavour to develop and market a ready-to-consume product(s) which uses or incorporates HAMSB (<B>Product(s)</B>).</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 0.5in">2.2</TD><TD STYLE="text-align: justify">Gelteq shall be solely responsible for all costs associated with the manufacturing, sales, and marketing of the Products. The parties
agree that no costs will be borne by Melbourne Health.</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 0.5in">2.3</TD><TD STYLE="text-align: justify">Melbourne Health agrees to transfer the Materials to Gelteq for Gelteq&rsquo;s use in accordance with Clause 4 below.</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 0.5in">2.4</TD><TD STYLE="text-align: justify">Melbourne Health agrees to share with Gelteq any Research Data it feels would be useful for the Product research and development,
but Melbourne Health are not required to do so under this Agreement.</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0"></P>

<!-- Field: Page; Sequence: 5; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 70%; border-top: black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Product Development and Profit Share Agreement Gelteq x Melbourne Health</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Gladwin Legal | Version: 30966/31 July 2025</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P></TD><TD STYLE="border-top: black 1.5pt solid; font: normal 10pt Times New Roman, Times, Serif; width: 30%; padding-right: 5.4pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Page <B><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></B> of <B>16</B></FONT></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="width: 0.5in; text-align: justify">2.5</TD><TD STYLE="text-align: justify">Melbourne Health acknowledges and agrees that Gelteq shall
have sole discretion in determining the marketing strategies, sales approaches, and applicable jurisdictions for the Product. However,
the parties agree that Melbourne Health retains the right to approve any use of Melbourne Health&rsquo;s branding on the Product or in
the marketing strategies prior to its implementation, as outlined in Clause 5 below.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 0.5in">2.6</TD><TD STYLE="text-align: justify">Gelteq must promptly disclose in writing to Melbourne Health any information relating to any modifications or improvements to the
Material with sufficient detail such that Melbourne Health can comply with any notification obligations it may have to any third party,
including CSIRO. Gelteq will not prevent Melbourne Health from complying with any notification obligations to any such third party, though
Melbourne Health agrees to take reasonable steps to ensure that any such third party required to be notified keeps any such information
confidential at all times.</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 0.5in">2.7</TD><TD STYLE="text-align: justify">If at any time Gelteq decides:</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="width: 0.5in; text-align: justify">(a)</TD><TD STYLE="text-align: justify">not to progress with development, marketing or commercialisation
of any Product(s) for any reason; or</TD>
</TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(b)</TD><TD STYLE="text-align: justify">to sell, assign, licence or otherwise deal with Gelteq&rsquo;s Intellectual Property relating to the Product or any other proprietary
rights arising from the development, formulation, and commercialisation of the Product(s),</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Gelteq will promptly notify Melbourne
Health in writing. If Melbourne Health requests, Gelteq will meet with Melbourne Health to discuss and negotiate in good faith potential
arrangements for development, marketing or use of the Product(s) by Melbourne Health or a third party. If, despite making reasonable attempts
and negotiating in good faith, the parties cannot reach a mutually acceptable arrangement for the development, or marketing use within
90 days of notification being provided by Gelteq pursuant to this clause, then Gelteq will be free to proceed with its intentions specified
in (a) or (b) of this clause.</P>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 0.5in">3.</TD><TD STYLE="text-align: justify">Term</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 0.5in">3.1</TD><TD STYLE="text-align: justify">This Agreement commences on the Commencement Date and continues indefinitely until it is terminated in accordance with this Agreement
(<B>Term</B>).</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in"><B>4.</B></TD><TD STYLE="text-align: justify"><B>Transfer and use of Material and Research Data</B></TD></TR></TABLE>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-left: 0.5in; text-align: left; margin-top: 0; margin-bottom: 0"><B>Transfer</B></P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="width: 0.5in; text-align: justify">4.1</TD><TD STYLE="text-align: justify">Melbourne Health agrees to provide Gelteq with the Material
within a reasonable period of time after the effective date of this Agreement. Melbourne Health will not provide the Material to any
other third party without the prior written consent of Gelteq.</TD>
</TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="width: 0.5in; text-align: justify">4.2</TD><TD STYLE="text-align: justify">The Material shall be delivered to Gelteq at its Clayton based
R&amp;D facility. Gelteq will arrange for, and will pay any costs associated with transport and delivery of the Materials to Gelteq&rsquo;s
premises.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>Use of Material and Research Data</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 35.25pt"><FONT STYLE="font-size: 10pt">4.3</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Melbourne Health does not provide any representations, warranties or other assurances about or relating
to the Material. Without limiting the preceding, Melbourne Health provides no representation or warranty that the Material it is fit for
any purpose (including any purpose expressly contemplated by this Agreement), is up to date, is free from any defects or deficiencies,
or that any use of the Material by Gelteq will not infringe on a thirdparty&rsquo;s </FONT>intellectual property or other rights. Melbourne
Health provides the Material to Gelteq &lsquo;as is&rsquo; basis. Any use of the Material is at Gelteq&rsquo;s sole risk.</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 35.25pt">4.4</TD><TD STYLE="text-align: justify">Subject to the terms of this Agreement, Gelteq shall have the right to use the Material provided by Melbourne Health for the sole
purpose of research and development for the Products. Gelteq must not use the Material for any purpose or in any way which may cause Melbourne
Health to be in breach of its obligations to any third parties including CSIRO. Accordingly, Gelteq acknowledges and agrees:</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>




<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(a)</TD><TD STYLE="text-align: justify">Gelteq may only use the Material provided by Melbourne Health as reference material for a research and development purposes;</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<!-- Field: Page; Sequence: 6; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 70%; border-top: black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Product Development and Profit Share Agreement Gelteq x Melbourne Health</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Gladwin Legal | Version: 30966/31 July 2025</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P></TD><TD STYLE="border-top: black 1.5pt solid; font: normal 10pt Times New Roman, Times, Serif; width: 30%; padding-right: 5.4pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Page <B><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></B> of <B>16</B></FONT></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(b)</TD><TD STYLE="text-align: justify">Gelteq must ensure the Material provided by Melbourne Health is not used for human or animal consumption, is not fed to any human
or animal, or used for or in connection with any human or animal trials, testing or treatment;</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(c)</TD><TD STYLE="text-align: justify">Gelteq must comply with any directions about handling, storage or disposal of the Material provided by Melbourne Health or third parties
Melbourne Health have received the Material from;</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(d)</TD><TD STYLE="text-align: justify">Gelteq must ensure that its use, storage or handling of the Material provided by Melbourne Health is in accordance with all applicable
laws, regulations, guidelines and codes;</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(e)</TD><TD STYLE="text-align: justify">Gelteq must not provide the Material provided by Melbourne Health to any third party for any reason;</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(f)</TD><TD STYLE="text-align: justify">Gelteq must not attempt to obtain patent coverage of the Material provided by Melbourne Health; and</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(g)</TD><TD STYLE="text-align: justify">if the agreement between CSIRO and Melbourne Health about the Material is terminated by CSIRO for any reason, following notification
from Melbourne Health, Gelteq will promptly cease all use of, and will return to Melbourne Health, the Material provided by Melbourne
Health and all copies of the CSIRO Report.</TD></TR></TABLE>

<P STYLE="text-align: justify; text-indent: 0in; margin-left: 0in; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in"><FONT STYLE="font-size: 10pt">4.5</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">If Melbourne Health provides any Research Data to Gelteq which has not been published or is otherwise
not publicly available, Gelteq will treat that Research Data as Melbourne Health&rsquo;s </FONT>Confidential Information unless and must
not publish or made publicly available such Research Data in whole or part without the prior written consent of Melbourne Health. Without
limiting the preceding, if Melbourne Health provides a copy of the CSIRO Report to Gelteq, Gelteq must not publish, make publicly available
or provide that report to any third party for any reason.</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">4.6</TD><TD STYLE="text-align: justify">Gelteq acknowledges and agrees:</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(a)</TD><TD STYLE="text-align: justify">that Melbourne Health obtained the Material and the CSIRO Report from CSIRO and Melbourne Health did not manufacture or contribute
to the development of the Material and did not prepare the CSIRO Report;</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(b)</TD><TD STYLE="text-align: justify">the Material may be toxic, contain infectious agents or substances that are hazardous or dangerous, or be harmful to persons or property;
and</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(c)</TD><TD STYLE="text-align: justify">it receives, handles and uses the Material at its own risk and will be responsible for the safe handling, storage and use of the Material,
and will ensure that the Material will not cause any harm to any person, or to property.</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in"><B>5.</B></TD><TD STYLE="text-align: justify"><B>Marketing, Branding and Acknowledgement </B></TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-left: 0.5in; text-align: justify; margin-top: 0; margin-bottom: 0"><B>Acknowledgement</B></P>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: justify; width: 0pt"></TD><TD STYLE="width: 0.5in; text-align: justify">5.1</TD><TD STYLE="text-align: justify">Subject to clauses 5.2 to 5.4, Gelteq agrees to appropriately
attribute and give recognition to use of the Material, recognizing Melbourne Health&rsquo;s contributions to the research and development of
the Product.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>Use of MH Branding</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 35.25pt">5.2</TD><TD STYLE="text-align: justify">Gelteq must not utilise the logo, trademark, company name, or any branding associated with Melbourne Health or The Royal Melbourne
Hospital (<B>MH Branding</B>) or the name of any Melbourne Health Personnel in connection with any Product, any marketing materials related
to any Product or any other public statement or publication without obtaining prior written approval from Melbourne Health.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>




<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<!-- Field: Page; Sequence: 7; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 70%; border-top: black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Product Development and Profit Share Agreement Gelteq x Melbourne Health</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Gladwin Legal | Version: 30966/31 July 2025</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P></TD><TD STYLE="border-top: black 1.5pt solid; font: normal 10pt Times New Roman, Times, Serif; width: 30%; padding-right: 5.4pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Page <B><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></B> of <B>16</B></FONT></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt">5.3</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Gelteq agrees that all marketing materials (including packaging or other information provided with the
Products) or any public statement or other </FONT><FONT STYLE="font-family: Sans-Serif; font-size: 9pt; color: Red"><B> </B></FONT>
<FONT STYLE="font-size: 10pt">that references Melbourne Health or incorporates the MH Branding or the name of any Melbourne Health Personnel
must be submitted for review and must receive written pre- approval from Melbourne Health before it is published or distributed.</FONT></TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">5.4</TD><TD STYLE="text-align: justify">Prior to any release of any materials, publications or other content contemplated by clause 5.2 or 5.3, Gelteq shall provide Melbourne
Health with a copy of such materials for review. Melbourne Health shall have ten (10) Business Days to provide feedback or request modifications.
If Melbourne Health:</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="width: 0.5in; text-align: justify">(a)</TD><TD STYLE="text-align: justify">provides written consent to any release of any materials,
publications or other content, Gelteq may proceed to publicly release such material;</TD>
</TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="width: 0.5in; text-align: justify">(b)</TD><TD STYLE="text-align: justify">provides feedback or requests modifications, the parties will
work together in good faith to implement such feedback or modification in a mutually acceptable manner prior to any release of any materials,
publications or other content; or</TD>
</TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="width: 0.5in; text-align: justify">(c)</TD><TD STYLE="text-align: justify">confirms in writing that it does not consent to any release
of any materials, publications or other content contemplated by clause 5.2 or 5.3, Gelteq Gelteq must remove any references to Melbourne
Health or its Personnel and any MH Branding from the relevant materials, publication or other content before Gelteq or any other person
release or distribute the relevant material;</TD>
</TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="width: 0.5in; text-align: justify">(d)</TD><TD STYLE="text-align: justify">does not respond within the ten (10) day period, Gelteq must
remove any references to Melbourne Health or its Personnel and any MH Branding from the relevant materials, publication or other content
before Gelteq or any other person release or distribute the relevant material.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Nothing in this clause 5.4 prevents
Melbourne Health and Gelteq subsequently agreeing in writing on the use of MH Branding or the name of Melbourne Health Personnel on those
materials.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>Gelteq&rsquo;s Intellectual Property</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 43.1pt; text-indent: -36.1pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in"><FONT STYLE="font-size: 10pt">5.5</FONT></TD><TD STYLE="text-align: justify">Melbourne Health shall not use any of the Gelteq&rsquo;s Intellectual property without the prior written consent of Gelteq.</TD></TR></TABLE>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-align: justify; text-indent: -35.35pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">6.</TD><TD STYLE="text-align: justify">Profit Share</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">6.1</TD><TD STYLE="text-align: justify">At the end of each quarter during the Term and for the period contemplated by clause 10.1, Gelteq agrees to pay Melbourne Health the
Profit Share, calculated in accordance with the formula below, provided always that such Profit Share does not result in the balance of
cash held by Gelteq falling below the amount of the Operating Funds, of $25,000.00, after such payment is made:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 180.15pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Profit Share</B> = 15% x Net Profit</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in">6.2</TD><TD STYLE="text-align: justify">For the first quarter of the Term, the Profit Share will be pro-rated for the period from the Commencement Date to the end of that
quarter.</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">6.3</TD><TD STYLE="text-align: justify">Gelteq will pay the Profit Share to Melbourne Health within 30 Business Days of the end of each quarter.</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">6.4</TD><TD STYLE="text-align: justify">The Profit Share outlined in Clause 6.1 will be subject to ongoing reviews by both parties. This review will take into account the
contributions made by Melbourne Health, particularly in terms of the research and development support provided in relation to the Products
and the Material. The parties will assess the extent of Melbourne Health&rsquo;s involvement and the impact of its assistance on the overall
success and profitability of the Products. Any adjustments to the Profit Share must be agreed by the parties in writing in accordance
with clause 17.1 prior to being implemented.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<!-- Field: Page; Sequence: 8; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 70%; border-top: black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Product Development and Profit Share Agreement Gelteq x Melbourne Health</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Gladwin Legal | Version: 30966/31 July 2025</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P></TD><TD STYLE="border-top: black 1.5pt solid; font: normal 10pt Times New Roman, Times, Serif; width: 30%; padding-right: 5.4pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Page <B><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></B> of <B>16</B></FONT></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in">7.</TD><TD STYLE="text-align: justify">Warranties</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">7.1</TD><TD STYLE="text-align: justify">Each party warrants, represents and undertakes to the other party that:</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(a)</TD><TD STYLE="text-align: justify">prior to entering into this Agreement, it was given a reasonable opportunity to obtain any advice (legal or otherwise) about this
Agreement and the obligations and restraints contained in it;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(b)</TD><TD STYLE="text-align: justify">it understands that this Agreement and agree that its terms are fair and reasonable in the circumstances;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(c)</TD><TD STYLE="text-align: justify">it has entered into this Agreement voluntarily of his own freewill without duress, coercion, undue influence or pressure from either
the other party or any other person; and</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(d)</TD><TD STYLE="text-align: justify">it has full capacity and authority to enter into, and perform its obligations, under this Agreement.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">7.2</TD><TD STYLE="text-align: justify">Each party acknowledges and agrees that it has not relied on any representation or warranty from the other party in entering into
this Agreement other than those expressly stated in this Agreement.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">7.3</TD><TD STYLE="text-align: justify">Gelteq uses the Material and Research Data at Gelteq&rsquo;s own risk. Melbourne Health does not make, and to the extent permitted
by law, expressly excludes any warranties regarding the Material or Research Data or any part thereof.</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 0.5in">8.</TD><TD STYLE="text-align: justify">Intellectual Property</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>Material, Research Data and Background
IP</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">8.1</TD><TD STYLE="text-align: justify">Gelteq acknowledges that the Material provided by Melbourne Health is owned by CSIRO. Melbourne Health confirms that Melbourne Health
has the consent of CSIRO to share the Material with Gelteq for Gelteq to use as for the purpose described in clause 4.4.</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">8.2</TD><TD STYLE="text-align: justify">Nothing in this Agreement:</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(a)</TD><TD STYLE="text-align: justify">affects the ownership of the Material, any Research Data provided to Gelteq by Melbourne Health or any Melbourne Health&rsquo;s Background
IP; or</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(b)</TD><TD STYLE="text-align: justify">transfers any right, title or interest in the Material, Research Data or any of Melbourrne Health&rsquo;s Background IP to Gelteq,
except for the right to use the Material and Research Data as expressly contemplated by clause 4 of this Agreement.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>Product</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">8.3</TD><TD STYLE="text-align: justify">For the avoidance of doubt, all Intellectual Property and any other proprietary rights arising from the development, formulation,
and commercialisation of the Product(s), shall be exclusively owned by Gelteq. This includes any improvements, modifications, or derivative
works related to the Product(s).</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">8.4</TD><TD STYLE="text-align: justify">The parties expressly agree that nothing in this Agreement shall be construed as transferring or granting any rights, licenses, or
interests in the Intellectual Property related to the Product(s) to Melbourne Health. Ownership and title to all Intellectual Property
rights related to the Product(s) shall remain with Gelteq or its licensees at all times. Melbourne Health acknowledges that it will not
acquire any rights, title, or interest in the Intellectual Property related to the Product(s), except as expressly set forth in this Agreement.</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="width: 0.5in; text-align: justify"><FONT STYLE="font-size: 10pt">8.5</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Melbourne Health agrees to promptly
notify Gelteq of any unauthorized use or infringement of the Intellectual Property rights in the Product(s) that comes to Melbourne Health&rsquo;s
attention. Melbourne Health will provide reasonable assistance to Gelteq in any legal actions taken to protect such rights, to the extent
legal</FONT> action, provided that:</TD>
</TR></TABLE>




<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="width: 0.5in; text-align: justify">(a)</TD><TD STYLE="text-align: justify">Gelteq shall have sole discretion over and responsibility
for managing the conduct of such actions;</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<!-- Field: Page; Sequence: 9; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 70%; border-top: black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Product Development and Profit Share Agreement Gelteq x Melbourne Health</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Gladwin Legal | Version: 30966/31 July 2025</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P></TD><TD STYLE="border-top: black 1.5pt solid; font: normal 10pt Times New Roman, Times, Serif; width: 30%; padding-right: 5.4pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Page <B><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></B> of <B>16</B></FONT></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(b)</TD><TD STYLE="text-align: justify">Gelteq shall be solely responsible for all costs, liabilities, damages or expenses associated with or arising out of such actions;
and</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(c)</TD><TD STYLE="text-align: justify">Gelteq pay for or promptly reimburse Melbourne Health for all liabilities, expenses or costs (including legal costs) incurred by Melbourne
Health in providing assistance to Gelteq.</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">8.6</TD><TD STYLE="text-align: justify">Notwithstanding the above, Gelteq may grant a limited, non-exclusive, non-transferable license to Melbourne Health for the use of
the Intellectual Property related to the Products solely for the purpose of conducting studies and research related to the Product, as
outlined in this Agreement. Such license will be the subject of a separate agreement between the Parties and will not grant Melbourne
Health any ownership rights in the Intellectual Property of the Products.</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 0.5in">9.</TD><TD STYLE="text-align: justify">Termination</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0%"></TD><TD STYLE="text-align: justify; width: 0.5in">9.1</TD><TD STYLE="text-align: justify"><B>Termination rights</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Without affecting any other right
or remedy available to it, either party (<B>First Party</B>) may terminate this Agreement with immediate effect by giving written notice
to the other party (<B>Second Party</B>) if:</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="width: 0.5in; text-align: justify">(a)</TD><TD STYLE="text-align: justify">the Second Party commits serious or persistent breaches of
any provision of this Agreement;</TD>
</TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.75pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(b)</TD><TD STYLE="text-align: justify">the Second Party commits a material breach of any term of this Agreement and either:</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 1in"></TD><TD STYLE="text-align: justify; width: 35.35pt">(i)</TD><TD STYLE="text-align: justify">the breach is not capable of remedy; or</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 1in"></TD><TD STYLE="text-align: justify; width: 35.25pt">(ii)</TD><TD STYLE="text-align: justify">the breach is capable of remedy and the other party fails to remedy that breach within a period of ten (10) Business Days&rsquo; after the
other party has received written notice requesting it to do so;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 35.55pt">(c)</TD><TD STYLE="text-align: justify">the Second Party becomes or is in jeopardy of becoming, subject to any form of insolvency (including suspension or cessation of business
activities, liquidation, bankruptcy or insolvency, appointment of a receiver, trustee or administrator, application for court order for
winding up, deemed insolvency or any such similar event);</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(d)</TD><TD STYLE="text-align: justify">any warranty given by the Second Party in clause 7 of this Agreement is found to be untrue or misleading; or</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(e)</TD><TD STYLE="text-align: justify">the Second Party or its Personnel do anything (whether or not connected to this Agreement) which in the opinion of the First Party
(acting reasonably) causes damage to the goodwill or reputation of the First Party or its goods and services.</TD></TR></TABLE>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.25pt; text-align: justify; text-indent: -35.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">10.</TD><TD STYLE="text-align: justify">Effect of termination</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 35.25pt">10.1</TD><TD STYLE="text-align: justify">If this Agreement is terminated for any reason, the obligations in clause 6 will continue to apply for a period of five (5) years
after the effective date of termination.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.25pt; text-indent: -35.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">10.2</TD><TD STYLE="text-align: justify">Immediately upon termination of this Agreement for any reason:</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in"><FONT STYLE="font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Gelteq must cease all use of the Material and any Research Data provided by Melbourne Health and must
promptly (and in any event within five (5) Business Days) arrange for the return or destruction of such Material and Research Data as
directed by Melbourne Health at Gelteq&rsquo;s</FONT> sole expense. For the avoidance of doubt, during the term of this Agreement and
after termination, Gelteq shall be permitted to use and order HAMSB from suppliers to use in the Product. Nothing in this Agreement shall
restrict Gelteq from commercialising the Product after termination; and</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>




<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<!-- Field: Page; Sequence: 10; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 70%; border-top: black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Product Development and Profit Share Agreement Gelteq x Melbourne Health</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Gladwin Legal | Version: 30966/31 July 2025</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P></TD><TD STYLE="border-top: black 1.5pt solid; font: normal 10pt Times New Roman, Times, Serif; width: 30%; padding-right: 5.4pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Page <B><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></B> of <B>16</B></FONT></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(b)</TD><TD STYLE="text-align: justify">Each party must immediately cease all use of the other party&rsquo;s use of Confidential Information.</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">10.3</TD><TD STYLE="text-align: justify">Within five (5) Business Days after termination of this Agreement, each party must return to the other, the other party&rsquo;s Confidential
Information and all copies of it except that each party may retain one (1) copy of such Confidential Information if required to comply
with any audit, legal or regulatory obligations. The obligation in this clause does not require a party to delete any copies of Confidential
Information which were created through system backups provided that such copies are not used or accessed for any purpose.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">10.4</TD><TD STYLE="text-align: justify">If Melbourne Health requests in writing, Gelteq must take all reasonable steps to remove any MH Branding or any references to Melbourne
Health or its Personnel from any materials, publications or other content as specified by Melbourne Health provided that this obligation
applies only to future publications and materials and does not require the removal of branding or references from past publications already
in circulation.</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">11.</TD><TD STYLE="text-align: justify">Non-compete</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">11.1</TD><TD STYLE="text-align: justify">The parties hereby agree that Melbourne Health shall not, directly or indirectly, develop, manufacture, market, or distribute any
product that is competitive with the Product. This obligation shall remain in effect for the Term and for a period of twelve (12) months
following the termination of this Agreement. Notwithstanding the preceding, this obligation shall immediately cease to apply if Gelteq
provides notice under clause 2.7 that Gelteq has decided not to progress with development, marketing or commercialisation of any Product(s)
for any reason.</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">11.2</TD><TD STYLE="text-align: justify">Melbourne Health further agrees that it shall not leverage any of Gelteq&rsquo;s Confidential Information to gain a competitive advantage
over Gelteq or any third party. This includes, but is not limited to, the development of similar or competing products, services, or technologies
based on the insights or data obtained through Confidential Information provided by Gelteq.</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">11.3</TD><TD STYLE="text-align: justify">The parties acknowledge that the restrictions set forth in this clause are reasonable and necessary to protect the legitimate interests
of Gelteq. In the event of a breach of this clause, Gelteq shall be entitled to seek injunctive relief and any other remedies available
under law or equity.</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">12.</TD><TD STYLE="text-align: justify">Confidentiality</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">12.1</TD><TD STYLE="text-align: justify">Each party agrees during the Term, and at all times after the termination or expiry of this Agreement that:</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(a)</TD><TD STYLE="text-align: justify">it will maintain confidentiality and will not disclose the Confidential Information of the other party to any party, except to the
other party&rsquo;s Personnel who have a legitimate need to know such information for the purposes of this Agreement. Such Personnel shall
be bound by confidentiality obligations no less restrictive than those contained herein. Disclosure to any other thirty party is prohibited
unless the disclosing party has provided express written consent. For the avoidance of doubt, Gelteq consents to Melbourne Health disclosing
Gelteq&rsquo;s Confidential Information if required to the persons contemplated by clause 12.6;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in"><FONT STYLE="font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">it
will not make any copies of the Confidential Information without prior written consent;</FONT></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(c)</TD><TD STYLE="text-align: justify">it will not use the Confidential Information of the other party for its own benefit or the benefit of any third party;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(d)</TD><TD STYLE="text-align: justify">it will only use the Confidential Information of the other party for the purpose of this Agreement or any other purpose expressly
agreed to in writing by the other party;</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>




<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<!-- Field: Page; Sequence: 11; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 70%; border-top: black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Product Development and Profit Share Agreement Gelteq x Melbourne Health</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Gladwin Legal | Version: 30966/31 July 2025</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P></TD><TD STYLE="border-top: black 1.5pt solid; font: normal 10pt Times New Roman, Times, Serif; width: 30%; padding-right: 5.4pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Page <B><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></B> of <B>16</B></FONT></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(e)</TD><TD STYLE="text-align: justify">it will use best endeavours to protect the Confidential Information of the other party from any unauthorised disclosure;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(f)</TD><TD STYLE="text-align: justify">it will not challenge the other party&rsquo;s ownership of the other party&rsquo;s Confidential Information; and</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(g)</TD><TD STYLE="text-align: justify">it will notify the other party if it becomes obliged to disclose any part of the other party&rsquo;s Confidential Information.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.6in; text-indent: -36.2pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">12.2</TD><TD STYLE="text-align: justify">Each party&rsquo;s obligations set out in clause 12.1 do not apply to Confidential Information:</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.95pt; text-indent: -35.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(a)</TD><TD STYLE="text-align: justify">that is in the public domain, except as a result of the party&rsquo;s breach of this Agreement;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.95pt; text-indent: -35.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(b)</TD><TD STYLE="text-align: justify">that is independently created by the other party without any breach of confidentiality;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(c)</TD><TD STYLE="text-align: justify">obtained lawfully from a third party without any breach of confidentiality or any restrictions; or</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(d)</TD><TD STYLE="text-align: justify">that must be disclosed by law.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">12.3</TD><TD STYLE="text-align: justify">Each party will immediately notify the other party if there has been a breach, or if it suspects that there has been a breach, of
confidentiality of the Confidential Information of the other party and will provide any assistance requested by the other party to investigate
any breach or suspected breach of the confidentiality of the Confidential Information of the other party and to mitigate the damage or
potential damage caused by the breach.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">12.4</TD><TD STYLE="text-align: justify">Each party agrees to indemnify the other party against all damage, losses, liabilities, claims, costs and expenses which the other
party may incur directly as a result of any breach of this clause 12 by the party.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in"><FONT STYLE="font-size: 10pt">12.5</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Each party acknowledges and agrees that damages may be inadequate compensation for breach of the obligations
contained in this clause 12 </FONT><FONT STYLE="font-family: Sans-Serif; font-size: 9pt; color: Red"><B> </B></FONT> <FONT STYLE="font-size: 10pt">the
other party may seek specific performance or may seek to restrain, by an injunction or similar remedy, any conduct or threatened conduct
which is or will be in breach of this clause, in addition to any other remedy the other party may wish to pursue.</FONT></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.25pt; text-indent: -35.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">12.6</TD><TD STYLE="text-align: justify">Notwithstanding any other clause in this Agreement, Gelteq acknowledges and agrees:</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in"><FONT STYLE="font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Sans-Serif; font-size: 9pt; color: Red"><B> </B></FONT><FONT STYLE="font-size: 10pt">Melbourne
Health may be required to disclose information relating to use of the Material which may include Gelteq&rsquo;s Confidential Information,
to CSIRO in order to comply with its contractual obligations to CSIRO. Such disclosure will not constitute a breach of the Melbourne Health&rsquo;s
obligations under this clause 12, provided that</FONT></TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 113.25pt; text-indent: -35.35pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 1in"></TD><TD STYLE="text-align: justify; width: 0.5in">(i)</TD><TD STYLE="text-align: justify">only the information strictly required to be disclosed is shared with CSIRO; and</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 1in"></TD><TD STYLE="text-align: justify; width: 0.5in">(ii)</TD><TD STYLE="text-align: justify">Melbourne Health notifies Gelteq in writing within five (5) Business Days of any such disclosure, including details of the Gelteq
Confidential Information disclosed; and</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 113.3pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 1in"></TD><TD STYLE="text-align: justify; width: 0.5in">(iii)</TD><TD STYLE="text-align: justify">Melbourne Health indicates to CSIRO that any material containing Gelteq Confidential Information which is provided to CSIRO is confidential;
and</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(b)</TD><TD STYLE="text-align: justify">Gelteq will be responsible for entering into confidentiality agreements or other agreements with any third parties involved in the
development of the Product(s) or any other matters contemplated by this Agreement, including without limitation Trevor Locket and Julie
Clarke.</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">12.7</TD><TD STYLE="text-align: justify">This clause shall survive termination of this Agreement.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>




<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<!-- Field: Page; Sequence: 12; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 70%; border-top: black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Product Development and Profit Share Agreement Gelteq x Melbourne Health</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Gladwin Legal | Version: 30966/31 July 2025</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P></TD><TD STYLE="border-top: black 1.5pt solid; font: normal 10pt Times New Roman, Times, Serif; width: 30%; padding-right: 5.4pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Page <B><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></B> of <B>16</B></FONT></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in">13.</TD><TD STYLE="text-align: justify">Liability</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">13.1</TD><TD STYLE="text-align: justify">Subject to the other terms of this clause 13, the parties exclude any liability to the other party, whether in contract, tort (excluding
negligence) or otherwise, for any special, indirect or consequential loss arising under or in connection with this Agreement or with the
Product.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">13.2</TD><TD STYLE="text-align: justify">The parties agree that Melbourne Health shall not be liable for any losses, claims, damages or expenses arising from or in any way
related to the Product(s) or the development of the Product(s), or from any use by Gelteq of the Material or Research Data.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">13.3</TD><TD STYLE="text-align: justify">Gelteq will be liable for and must indemnify Melbourne Health, its officers, employees and agents against any liability, loss, damage,
or expense (including reasonable legal costs) incurred or suffered as a direct or indirect result of any of the following:</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(a)</TD><TD STYLE="text-align: justify">the transfer, transport or delivery to, or the use, storage, handling and overall treatment and possession of the Material by Gelteq;</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(b)</TD><TD STYLE="text-align: justify">the development or Commercialisation of any Product(s);</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.85pt; text-indent: -35.5pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(c)</TD><TD STYLE="text-align: justify">any use of any Research Data or CSIRO Report by Gelteq;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.95pt; text-indent: -35.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="width: 0.5in; text-align: justify">(d)</TD><TD STYLE="text-align: justify">any actual or alleged infringement of any third party&rsquo;s
Intellectual Property in relation the Product or this Agreement;</TD>
</TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(e)</TD><TD STYLE="text-align: justify">any negligence or other wrongful act or omission of Gelteq or any person for whose acts or omissions Gelteq is liable;</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(f)</TD><TD STYLE="text-align: justify">any injury to persons, including injury resulting in death and economic loss relating to the Material, this Agreement or any Product(s);
and</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(g)</TD><TD STYLE="text-align: justify">any breach of this Agreement by the Gelteq.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.35pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">13.4</TD><TD STYLE="text-align: justify">This clause shall survive termination of this Agreement.</TD></TR></TABLE>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-align: justify; text-indent: -35.35pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">14.</TD><TD STYLE="text-align: justify">Dispute Resolution</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(a)</TD><TD STYLE="text-align: justify">If a dispute arises out of or relates to this Agreement, a party must not commence any court or other proceedings relating to the
dispute unless it has first complied with the following procedure:</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 1in"></TD><TD STYLE="text-align: justify; width: 0.5in">(i)</TD><TD STYLE="text-align: justify; text-indent: 0in; padding-left: 0in">the party claiming that a dispute has arisen must give written notice to the other party specifying the nature of the dispute;</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; text-indent: 0in; padding-left: 0in; width: 1in"></TD><TD STYLE="text-align: justify; text-indent: 0in; padding-left: 0in; width: 0.5in">(ii)</TD><TD STYLE="text-align: justify; text-indent: 0in; padding-left: 0in">within 10 days of receipt of that notice by the other party, the representatives of parties will meet (including by telephone or other
electronic means) to negotiate in good faith using their best endeavours to resolve the dispute;</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; text-indent: 0in; padding-left: 0in; width: 1in"></TD><TD STYLE="text-align: justify; text-indent: 0in; padding-left: 0in; width: 0.5in">(iii)</TD><TD STYLE="text-align: justify; text-indent: 0in; padding-left: 0in">if such negotiations do not resolve the dispute, a party may give notice to the other party requiring the parties to endeavour in
good faith to resolve the dispute using informal dispute resolution techniques such as mediation, expert evaluation, arbitration or similar
methods agreed by them;</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; text-indent: 0in; padding-left: 0in; width: 1in"></TD><TD STYLE="text-align: justify; text-indent: 0in; padding-left: 0in; width: 0.5in">(iv)</TD><TD STYLE="text-align: justify; text-indent: 0in; padding-left: 0in">if the parties do not agree within 10 days of receipt of that notice (or such further period as the parties agree in writing) as to:</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 1.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">A.</TD><TD STYLE="text-align: justify">the dispute resolution method and procedures to be adopted;</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 113.35pt; text-indent: -35.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 1.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">B.</TD><TD STYLE="text-align: justify">the timetable for all steps in those procedures; and</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 113.3pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: justify; width: 1.5in"></TD><TD STYLE="width: 0.5in; text-align: justify">C.</TD><TD STYLE="text-align: justify">the selection and compensation of the independent person
required for such method,</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-left: 1.5in; margin-top: 0; margin-bottom: 0"> the parties must mediate the dispute in accordance with the Mediation Rules of the Law Institute of Victoria.</P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<!-- Field: Page; Sequence: 13; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 70%; border-top: black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Product Development and Profit Share Agreement Gelteq x Melbourne Health</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Gladwin Legal | Version: 30966/31 July 2025</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P></TD><TD STYLE="border-top: black 1.5pt solid; font: normal 10pt Times New Roman, Times, Serif; width: 30%; padding-right: 5.4pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Page <B><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></B> of <B>16</B></FONT></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>




<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left">14.2</TD><TD STYLE="text-align: justify">Nothing in this Agreement will prejudice the right of a party
to seek injunctive or declaratory relief in respect of a dispute or any matter arising under this Agreement.</TD>
</TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">15.</TD><TD STYLE="text-align: justify">GST</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">15.1</TD><TD STYLE="text-align: justify">Words used in this clause 15 that have a defined meaning in the GST Law have the same meaning as in the GST Law unless the context
indicates otherwise.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">15.2</TD><TD STYLE="text-align: justify">Unless expressly stated otherwise, the consideration for any supply under or in connection with this Agreement is exclusive of GST.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">15.3</TD><TD STYLE="text-align: justify">To the extent that any supply made under or in connection with this Agreement is a taxable supply (other than any supply made under
another agreement that contains a specific provision dealing with GST), the amount payable by the recipient is the consideration provided
under this agreement for that supply (unless it expressly includes GST) plus an amount (additional amount) equal to the amount of that
consideration (or its GST exclusive market value) multiplied by the rate at which GST is imposed in respect of the supply.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">15.4</TD><TD STYLE="text-align: justify">The recipient must pay the additional amount at the same time as the consideration to which it is referable, and upon the issue of
an invoice relating to the supply.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">15.5</TD><TD STYLE="text-align: justify">Whenever an adjustment event occurs in relation to any taxable supply to which clause 15.3 applies:</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(a)</TD><TD STYLE="text-align: justify">the supplier must determine the amount of the GST component of the consideration payable; and</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.9pt; text-indent: -35.55pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(b)</TD><TD STYLE="text-align: justify">if the GST component of that consideration differs from the amount previously paid, the amount of the difference must be paid by,
refunded to or credited to the recipient, as applicable.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">15.6</TD><TD STYLE="text-align: justify">If either party is entitled under this agreement to be reimbursed or indemnified by the other party for a cost or expense incurred
in connection with this agreement, the reimbursement or indemnity payment must not include any GST component of the cost or expense to
the extent that the cost or expense is the consideration for a creditable acquisition made by the party being reimbursed or indemnified,
or by its representative member.</TD></TR></TABLE>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.25pt; text-align: justify; text-indent: -35.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">16.</TD><TD STYLE="text-align: justify">Notices</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">16.1</TD><TD STYLE="text-align: justify">In this Agreement, Notices include any approvals, consents, instructions, orders, directions, statements, requests and certificates
or other communications that may be given, or are required to be given, under this Agreement.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.25pt; text-indent: -35.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">16.2</TD><TD STYLE="text-align: justify">Unless expressly stated otherwise in this agreement, all Notices:</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(a)</TD><TD STYLE="text-align: justify">must be:</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 1in"></TD><TD STYLE="text-align: justify; width: 35.35pt">(i)</TD><TD STYLE="text-align: justify">in writing;</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 1in"></TD><TD STYLE="text-align: justify; width: 35.35pt">(ii)</TD><TD STYLE="text-align: justify">signed by an authorised representative of the party; and</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 1in"></TD><TD STYLE="text-align: justify; width: 35.35pt">(iii)</TD><TD STYLE="text-align: justify">hand delivered, sent by prepaid ordinary post, sent by email, or given in any other way permitted by law.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 77.95pt; text-indent: -35.6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.5in">(b)</TD><TD STYLE="text-align: justify">take effect from the time they are received unless a later time is specified.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<!-- Field: Page; Sequence: 14; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 70%; border-top: black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Product Development and Profit Share Agreement Gelteq x Melbourne Health</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Gladwin Legal | Version: 30966/31 July 2025</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P></TD><TD STYLE="border-top: black 1.5pt solid; font: normal 10pt Times New Roman, Times, Serif; width: 30%; padding-right: 5.4pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Page <B><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></B> of <B>16</B></FONT></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>




<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in">17.</TD><TD STYLE="text-align: justify">General</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">17.1</TD><TD STYLE="text-align: justify"><B>Variation</B>. Any modification, alteration, change or variation of any term and condition of this Agreement shall only be made
in writing and executed by both parties.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">17.2</TD><TD STYLE="text-align: justify"><B>Assignment</B>: Neither party may assign, transfer, novate or deal with the whole or any part of their rights or obligations under
this Agreement without the prior written consent of the other party. Any purported dealing in breach of this clause is of no effect.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.25pt; text-indent: -35.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">17.3</TD><TD STYLE="text-align: justify"><B>Costs</B>: Each party must pay its costs of entering into and negotiation of this Agreement.</TD></TR></TABLE>

<P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">17.4</TD><TD STYLE="text-align: justify"><B>Counterparts</B>: This Agreement may be executed in any number of counterparts, each of which when executed and delivered shall
constitute an original of this Agreement, but all the counterparts shall together constitute the same agreement. No counterpart shall
be effective until each party has executed at least one counterpart. The parties agree that an executed electronic copy of a digital scan
(including in portable document format), of this Agreement (where such email address has been notified by a party to another party for
these purposes) will serve as a legal and binding agreement with the same force and effect as the original.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">17.5</TD><TD STYLE="text-align: justify"><B>Entire agreement</B>: This Agreement is the entire agreement between the parties and supersedes all and any communications, negotiations,
arrangements and agreements, whether oral or written, between the parties in respect of the matters that are the subject of this Agreement.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">17.6</TD><TD STYLE="text-align: justify"><B>Further assurance</B>: Each party must from time to time and in a timely manner do all things reasonably required of it by the
other party to give effect to this Agreement.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">17.7</TD><TD STYLE="text-align: justify"><B>No representations or warranties</B>: The parties acknowledge that no representations or warranties have been made other than those
expressly recorded in this Agreement and that, in respect of this Agreement or any part of it including the transactions contemplated
pursuant to this Agreement, no party has relied or will rely upon any representations or information, whether oral or written, previously
provided to or discovered by it.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">17.8</TD><TD STYLE="text-align: justify"><B>Relationship</B>: Except as expressly stated in this Agreement, nothing in this Agreement is intended to create a relationship
of partnership, joint venture, agency or employer-employee between the parties. Neither party has authority to create, assume or otherwise
enter into any agreement that imposes rights or obligations on the part of the other party.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">17.9</TD><TD STYLE="text-align: justify"><B>Severance</B>: If any provision of this Agreement is prohibited by law or judged by a court to be unlawful, void or unenforceable,
the provision shall, to the extent required, be severed from this Agreement and rendered ineffective as far as possible without modifying
the remaining provisions of this Agreement and shall not in any way affect any other circumstances of or the validity or enforcement of
this Agreement.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">17.10</TD><TD STYLE="text-align: justify"><B>Survival</B>: The following clauses are continuing obligations and will continue after termination or expiry of this Agreement:
1 (Definitions and interpretation), 4.3 to 4.6 (Use of Material and Research Data), 5 (Marketing, Branding and Acknowledgement), 7 (Warranties),
8 (Intellectual Property), 10 (Effect of termination), 7 (Warranties), 11 (Non-compete), 12 (Confidentiality), 13 (Liability), 14 (Dispute
Resolution) and 17 (General).</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">17.11</TD><TD STYLE="text-align: justify"><B>Third parties</B>: This Agreement does not, and is not intended to, confer any rights or remedies upon any person other than the
parties.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">17.12</TD><TD STYLE="text-align: justify"><B>Waiver</B>: A failure by either party to take action to enforce its rights does not constitute a waiver of any right or remedy
under this Agreement unless it is in writing signed by the party granting the waiver.</TD></TR></TABLE>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 42.35pt; text-indent: -35.4pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0in"></TD><TD STYLE="text-align: justify; width: 0.5in">17.13</TD><TD STYLE="text-align: justify"><B>Jurisdiction</B>: The parties irrevocably submit to the exclusive jurisdiction of the courts of the state of Victoria, Australia.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>




<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in">17.14</TD><TD STYLE="text-align: justify"><B>Governing law</B>: This Agreement will be governed by and construed and interpreted in accordance with the laws of Victoria, Australia.</TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<!-- Field: Page; Sequence: 15; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top"><TD STYLE="width: 70%; border-top: black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Product Development and Profit Share Agreement Gelteq x Melbourne Health</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Gladwin Legal | Version: 30966/31 July 2025</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P></TD><TD STYLE="border-top: black 1.5pt solid; font: normal 10pt Times New Roman, Times, Serif; width: 30%; padding-right: 5.4pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Page <B><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></B> of <B>16</B></FONT></TD></TR></TABLE><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in">Executed as an <B>agreement</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0in"><B>Executed </B>by <B>Gelteq Limited ACN 619 501 254<BR>
</B>by
its authorised representatives:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 12.35pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 40%">/s/ Nathan Givoni</TD>
    <TD STYLE="padding-bottom: 1.5pt; width: 20%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 40%">/s/ Simon Szewach</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Director Signature</TD>
    <TD>&nbsp;</TD>
    <TD>Director/Secretary Signature</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1.5pt solid"><B>Nathan Givoni</B></TD>
    <TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><B>Simon Szewach</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Print Name</TD>
    <TD>&nbsp;</TD>
    <TD>Print Name</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1.5pt solid"><B>31/7/2025</B></TD>
    <TD><B>&nbsp;</B></TD>
    <TD><B>&nbsp;</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Date Signed</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Executed </B>by <B>Melbourne Health </B>ABN 73 802 706 972 <BR>
by its authorised representative:</P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 40%; font-size: 10pt"><I>/s/ Authorized Signatory</I></TD>
    <TD STYLE="padding-bottom: 1.5pt; width: 60%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">Signature of authorised representative</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt">Authorized Signatory</TD>
    <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">Print Name</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt">06 August 2025 | 10:22 AM AEST</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">Date Signed</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1.5pt solid; width: 70%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Product Development and Profit Share Agreement Gelteq x
    Melbourne Health</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt">Gladwin Legal | Version: 30966/31 July 2025</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P></TD>
    <TD STYLE="border-top: Black 1.5pt solid; text-align: right; width: 30%; padding-right: 5.4pt; padding-left: 0in; font-size: 10pt">Page
    <B>16</B> of <B>16</B></TD></TR>
  </TABLE>
<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.9pt 0pt 1pt"></P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-12.1
<SEQUENCE>4
<FILENAME>ea026527801ex12-1_gelteq.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 12.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER<BR>
PURSUANT TO EXCHANGE ACT RULE 13A-14(A)/15D-14(A) AS ADOPTED PURSUANT TO SECTION 302<BR>
OF THE SARBANES-OXLEY ACT OF 2002</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">I, Nathan J. Givoni, certify that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">1.</TD><TD STYLE="text-align: justify">I have reviewed this annual report on Form 20-F of Gelteq
Limited;</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">2.</TD><TD STYLE="text-align: justify">Based on my knowledge, this report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under
which such statements were made, not misleading with respect to the period covered by this report;</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">3.</TD><TD STYLE="text-align: justify">Based on my knowledge, the financial statements, and other
financial information included in this report, fairly present in all material respects the financial condition, results of operations
and cash flows of the registrant as of, and for, the periods presented in this report;</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">4.</TD><TD STYLE="text-align: justify">The registrant&rsquo;s other certifying officer and I are
responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))
and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: justify">Designed such disclosure controls and procedures, or caused
such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant,
including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which
this report is being prepared;</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(b)</TD><TD STYLE="text-align: justify">Designed such internal control over financial reporting,
or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding
the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally
accepted accounting principles;</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(c)</TD><TD STYLE="text-align: justify">Evaluated the effectiveness of the registrant&rsquo;s disclosure
controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures,
as of the end of the period covered by this report based on such evaluation; and</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(d)</TD><TD STYLE="text-align: justify">Disclosed in this report any change in the registrant&rsquo;s
internal control over financial reporting that occurred during the period covered by the annual report that has materially affected,
or is reasonably likely to materially affect, the registrant&rsquo;s internal control over financial reporting; and</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">5.</TD><TD STYLE="text-align: justify">The registrant&rsquo;s other certifying officer and I have
disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&rsquo;s auditors and the
audit committee of the registrant&rsquo;s board of directors:</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: justify">All significant deficiencies and material weaknesses in the
design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s
ability to record, process, summarize and report financial information; and</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(b)</TD><TD STYLE="text-align: justify">Any fraud, whether or not material, that involves management
or other employees who have a significant role in the registrant&rsquo;s internal control over financial reporting.</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%">Date: November 14, 2025</TD>
    <TD STYLE="width: 40%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid">/s/ Nathan J. Givoni</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Nathan J. Givoni</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Chief Executive Officer</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>(Principal Executive Officer)</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-12.2
<SEQUENCE>5
<FILENAME>ea026527801ex12-2_gelteq.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 12.2</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER<BR>
PURSUANT TO EXCHANGE ACT RULE 13A-14(A)/15D-14(A) AS ADOPTED PURSUANT TO SECTION 302</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>OF THE SARBANES-OXLEY ACT OF 2002</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">I, Thuy-Linh Gigler, certify that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">1.</TD><TD STYLE="text-align: justify">I have reviewed this annual report on Form 20-F of Gelteq
Limited;</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">2.</TD><TD STYLE="text-align: justify">Based on my knowledge, this report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under
which such statements were made, not misleading with respect to the period covered by this report;</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">3.</TD><TD STYLE="text-align: justify">Based on my knowledge, the financial statements, and other
financial information included in this report, fairly present in all material respects the financial condition, results of operations
and cash flows of the registrant as of, and for, the periods presented in this report;</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">4.</TD><TD STYLE="text-align: justify">The registrant&rsquo;s other certifying officer and I are
responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))
and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: justify">Designed such disclosure controls and procedures, or caused
such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant,
including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which
this report is being prepared;</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(b)</TD><TD STYLE="text-align: justify">Designed such internal control over financial reporting,
or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding
the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally
accepted accounting principles;</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(c)</TD><TD STYLE="text-align: justify">Evaluated the effectiveness of the registrant&rsquo;s disclosure
controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures,
as of the end of the period covered by this report based on such evaluation; and</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(d)</TD><TD STYLE="text-align: justify">Disclosed in this report any change in the registrant&rsquo;s
internal control over financial reporting that occurred during the period covered by the annual report that has materially affected,
or is reasonably likely to materially affect, the registrant&rsquo;s internal control over financial reporting; and</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">5.</TD><TD STYLE="text-align: justify">The registrant&rsquo;s other certifying officer and I have
disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&rsquo;s auditors and the
audit committee of the registrant&rsquo;s board of directors:</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: justify">All significant deficiencies and material weaknesses in the
design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s
ability to record, process, summarize and report financial information; and</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(b)</TD><TD STYLE="text-align: justify">Any fraud, whether or not material, that involves management
or other employees who have a significant role in the registrant&rsquo;s internal control over financial reporting.</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: top; width: 60%">Date: November 14, 2025</TD>
    <TD STYLE="width: 40%">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid">/s/ <I>Thuy-Linh Gigler</I></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>Thuy-Linh Gigler</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>Chief Financial Officer<BR>
(Principal Accounting Officer)</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-13.1
<SEQUENCE>6
<FILENAME>ea026527801ex13-1_gelteq.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 13.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CERTIFICATION OF THE PRINCIPAL EXECUTIVE OFFICER</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED
PURSUANT TO SECTION 906<BR>
OF THE SARBANES-OXLEY ACT OF 2002</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In connection with the Annual
Report of Gelteq Limited (the &ldquo;Registrant&rdquo;) on Form 20-F for the year ended June 30, 2025, as filed with the Securities and
Exchange Commission on the date hereof (the &ldquo;Report&rdquo;), the undersigned certifies pursuant to 18 U.S.C. 1350, as adopted pursuant
to Section 906 of the Sarbanes-Oxley Act of 2002, that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">1.</TD><TD STYLE="text-align: justify">The Report, fully complies with the requirements of Section
13(a) or Section 15(d) of the Securities Exchange Act of 1934, as amended; and</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">2.</TD><TD STYLE="text-align: justify">The information contained in the Report fairly presents, in
all material respects, the financial condition and results of operations of the Registrant.</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: top; width: 60%">Date: November 14, 2025</TD>
    <TD STYLE="width: 40%">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid">/s/ Nathan J. Givoni</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>Nathan J. Givoni</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>Chief Executive Officer<BR>
(Principal Executive Officer)</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-13.2
<SEQUENCE>7
<FILENAME>ea026527801ex13-2_gelteq.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 13.2</B></P>

<P STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>CERTIFICATION OF THE PRINCIPAL FINANCIAL OFFICER<BR>
PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906<BR>
OF THE SARBANES-OXLEY ACT OF 2002</B></P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In connection with the Annual
Report of Gelteq Limited (the &ldquo;Registrant&rdquo;) on Form 20-F for the year ended June 30, 2025, as filed with the Securities and
Exchange Commission on the date hereof (the &ldquo;Report&rdquo;), the undersigned certifies pursuant to 18 U.S.C. 1350, as adopted pursuant
to Section 906 of the Sarbanes-Oxley Act of 2002, that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">1.</TD><TD STYLE="text-align: justify">The Report, fully complies with the requirements of Section
13(a) or Section 15(d) of the Securities Exchange Act of 1934, as amended; and</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">2.</TD><TD STYLE="text-align: justify">The information contained in the Report fairly presents, in
all material respects, the financial condition and results of operations of the Registrant.</TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: top; width: 60%">Date: November 14, 2025</TD>
    <TD STYLE="width: 40%">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="padding-bottom: 1.5pt; vertical-align: top">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">/s/ <I>Thuy-Linh Gigler</I></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>Thuy-Linh Gigler</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>Chief Financial Officer<BR>
(Principal Accounting Officer)</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>8
<FILENAME>gels-20250630.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Fri Nov 14 21:52:18 UTC 2025 -->
<xs:schema elementFormDefault="qualified" xmlns:srt-types="http://fasb.org/srt-types/2024" targetNamespace="http://www.gelteq.com/20250630" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:gels="http://www.gelteq.com/20250630" xmlns:us-types="http://fasb.org/us-types/2024" xmlns:xs="http://www.w3.org/2001/XMLSchema" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:dtr="http://www.xbrl.org/dtr/type/2022-03-31" xmlns:xbrli="http://www.xbrl.org/2003/instance">
  <xs:annotation>
    <xs:appinfo>
      <link:linkbaseRef xlink:type="simple" xlink:href="gels-20250630_lab.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef"/>
      <link:linkbaseRef xlink:type="simple" xlink:href="gels-20250630_pre.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef"/>
      <link:linkbaseRef xlink:type="simple" xlink:href="gels-20250630_def.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef"/>
      <link:linkbaseRef xlink:type="simple" xlink:href="gels-20250630_cal.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef"/>
      <link:roleType roleURI="http://www.gelteq.com/role/ConsolidatedIncomeStatement" id="gels_r_ConsolidatedIncomeStatement">
        <link:definition>995301 - Statement - Consolidated statement of profit or loss and other comprehensive income</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ConsolidatedBalanceSheet" id="gels_r_ConsolidatedBalanceSheet">
        <link:definition>995302 - Statement - Consolidated Statement of Financial Position</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ShareholdersEquityType2or3" id="gels_r_ShareholdersEquityType2or3">
        <link:definition>995303 - Statement - Consolidated Statement of Changes in Equity</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ConsolidatedCashFlow" id="gels_r_ConsolidatedCashFlow">
        <link:definition>995304 - Statement - Consolidated Statement of Cash Flows</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/GeneralInformation" id="gels_r_GeneralInformation">
        <link:definition>995305 - Disclosure - General Information</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/BasisofPreparation" id="gels_r_BasisofPreparation">
        <link:definition>995306 - Disclosure - Basis of Preparation</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/SummaryofSignificantAccountingPolicies" id="gels_r_SummaryofSignificantAccountingPolicies">
        <link:definition>995307 - Disclosure - Summary of Significant Accounting Policies</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptions" id="gels_r_CriticalAccountingJudgementsEstimatesandAssumptions">
        <link:definition>995308 - Disclosure - Critical Accounting Judgements, Estimates and Assumptions</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/OperatingSegments" id="gels_r_OperatingSegments">
        <link:definition>995309 - Disclosure - Operating Segments</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/RevenuefromContractswithCustomers" id="gels_r_RevenuefromContractswithCustomers">
        <link:definition>995310 - Disclosure - Revenue from Contracts with Customers</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/OtherIncome" id="gels_r_OtherIncome">
        <link:definition>995311 - Disclosure - Other Income</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/EmploymentExpenses" id="gels_r_EmploymentExpenses">
        <link:definition>995312 - Disclosure - Employment Expenses</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/CorporateExpenses" id="gels_r_CorporateExpenses">
        <link:definition>995313 - Disclosure - Corporate Expenses</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/IPORelatedExpenses" id="gels_r_IPORelatedExpenses">
        <link:definition>995314 - Disclosure - IPO Related Expenses</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/DepreciationandAmortisationExpense" id="gels_r_DepreciationandAmortisationExpense">
        <link:definition>995315 - Disclosure - Depreciation and Amortisation Expense</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ResearchExpenses" id="gels_r_ResearchExpenses">
        <link:definition>995316 - Disclosure - Research Expenses</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/FinanceCosts" id="gels_r_FinanceCosts">
        <link:definition>995317 - Disclosure - Finance Costs</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/IncomeTaxExpense" id="gels_r_IncomeTaxExpense">
        <link:definition>995318 - Disclosure - Income Tax Expense</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/CashandCashEquivalents" id="gels_r_CashandCashEquivalents">
        <link:definition>995319 - Disclosure - Cash and Cash Equivalents</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/TradeandOtherReceivables" id="gels_r_TradeandOtherReceivables">
        <link:definition>995320 - Disclosure - Trade and Other Receivables</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/PrepaymentsandOtherAssets" id="gels_r_PrepaymentsandOtherAssets">
        <link:definition>995321 - Disclosure - Prepayments and Other Assets</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/IntangibleAssets" id="gels_r_IntangibleAssets">
        <link:definition>995322 - Disclosure - Intangible Assets</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/TradeandOtherPayables" id="gels_r_TradeandOtherPayables">
        <link:definition>995323 - Disclosure - Trade and Other Payables</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/DeferredRevenue" id="gels_r_DeferredRevenue">
        <link:definition>995324 - Disclosure - Deferred Revenue</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/Borrowings" id="gels_r_Borrowings">
        <link:definition>995325 - Disclosure - Borrowings</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/EmployeeBenefitsProvisions" id="gels_r_EmployeeBenefitsProvisions">
        <link:definition>995326 - Disclosure - Employee Benefits Provisions</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/IssuedCapital" id="gels_r_IssuedCapital">
        <link:definition>995327 - Disclosure - Issued Capital</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/Dividends" id="gels_r_Dividends">
        <link:definition>995328 - Disclosure - Dividends</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/FinancialRiskManagement" id="gels_r_FinancialRiskManagement">
        <link:definition>995329 - Disclosure - Financial Risk Management</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/KeyManagementPersonnel" id="gels_r_KeyManagementPersonnel">
        <link:definition>995330 - Disclosure - Key Management Personnel</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/Guarantees" id="gels_r_Guarantees">
        <link:definition>995331 - Disclosure - Guarantees</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ContingentAssetsLiabilitiesandCommitments" id="gels_r_ContingentAssetsLiabilitiesandCommitments">
        <link:definition>995332 - Disclosure - Contingent Assets &amp; Liabilities and Commitments</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/CapitalCommitmentsPropertyPlantandEquipment" id="gels_r_CapitalCommitmentsPropertyPlantandEquipment">
        <link:definition>995333 - Disclosure - Capital Commitments &#8212; Property, Plant and Equipment</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/RelatedPartyTransactions" id="gels_r_RelatedPartyTransactions">
        <link:definition>995334 - Disclosure - Related Party Transactions</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/InterestsinSubsidiaries" id="gels_r_InterestsinSubsidiaries">
        <link:definition>995335 - Disclosure - Interests in Subsidiaries</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/RemunerationofAuditors" id="gels_r_RemunerationofAuditors">
        <link:definition>995336 - Disclosure - Remuneration of Auditors</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/EventsAftertheReportingPeriod" id="gels_r_EventsAftertheReportingPeriod">
        <link:definition>995337 - Disclosure - Events After the Reporting Period</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivities" id="gels_r_ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivities">
        <link:definition>995338 - Disclosure - Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ChangesinLiabilitiesArisingfromFinancingActivities" id="gels_r_ChangesinLiabilitiesArisingfromFinancingActivities">
        <link:definition>995339 - Disclosure - Changes in Liabilities Arising from Financing Activities</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/LossPerShare" id="gels_r_LossPerShare">
        <link:definition>995340 - Disclosure - Loss Per Share</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/AccountingPoliciesByPolicy" id="gels_r_AccountingPoliciesByPolicy">
        <link:definition>996000 - Disclosure - Accounting Policies, by Policy (Policies)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/SummaryofSignificantAccountingPoliciesTables" id="gels_r_SummaryofSignificantAccountingPoliciesTables">
        <link:definition>996001 - Disclosure - Summary of Significant Accounting Policies (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/RevenuefromContractswithCustomersTables" id="gels_r_RevenuefromContractswithCustomersTables">
        <link:definition>996002 - Disclosure - Revenue from Contracts with Customers (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/OtherIncomeTables" id="gels_r_OtherIncomeTables">
        <link:definition>996003 - Disclosure - Other Income (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/EmploymentExpensesTables" id="gels_r_EmploymentExpensesTables">
        <link:definition>996004 - Disclosure - Employment Expenses (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/CorporateExpensesTables" id="gels_r_CorporateExpensesTables">
        <link:definition>996005 - Disclosure - Corporate Expenses (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/IPORelatedExpensesTables" id="gels_r_IPORelatedExpensesTables">
        <link:definition>996006 - Disclosure - IPO Related Expenses (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/DepreciationandAmortisationExpenseTables" id="gels_r_DepreciationandAmortisationExpenseTables">
        <link:definition>996007 - Disclosure - Depreciation and Amortisation Expense (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ResearchExpensesTables" id="gels_r_ResearchExpensesTables">
        <link:definition>996008 - Disclosure - Research Expenses (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/FinanceCostsTables" id="gels_r_FinanceCostsTables">
        <link:definition>996009 - Disclosure - Finance Costs (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/IncomeTaxExpenseTables" id="gels_r_IncomeTaxExpenseTables">
        <link:definition>996010 - Disclosure - Income Tax Expense (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/CashandCashEquivalentsTables" id="gels_r_CashandCashEquivalentsTables">
        <link:definition>996011 - Disclosure - Cash and Cash Equivalents (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/TradeandOtherReceivablesTables" id="gels_r_TradeandOtherReceivablesTables">
        <link:definition>996012 - Disclosure - Trade and Other Receivables (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/PrepaymentsandOtherAssetsTables" id="gels_r_PrepaymentsandOtherAssetsTables">
        <link:definition>996013 - Disclosure - Prepayments and Other Assets (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/IntangibleAssetsTables" id="gels_r_IntangibleAssetsTables">
        <link:definition>996014 - Disclosure - Intangible Assets (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/TradeandOtherPayablesTables" id="gels_r_TradeandOtherPayablesTables">
        <link:definition>996015 - Disclosure - Trade and Other Payables (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/DeferredRevenueTables" id="gels_r_DeferredRevenueTables">
        <link:definition>996016 - Disclosure - Deferred Revenue (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/BorrowingsTables" id="gels_r_BorrowingsTables">
        <link:definition>996017 - Disclosure - Borrowings (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/EmployeeBenefitsProvisionsTables" id="gels_r_EmployeeBenefitsProvisionsTables">
        <link:definition>996018 - Disclosure - Employee Benefits Provisions (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/IssuedCapitalTables" id="gels_r_IssuedCapitalTables">
        <link:definition>996019 - Disclosure - Issued Capital (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/FinancialRiskManagementTables" id="gels_r_FinancialRiskManagementTables">
        <link:definition>996020 - Disclosure - Financial Risk Management (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/KeyManagementPersonnelTables" id="gels_r_KeyManagementPersonnelTables">
        <link:definition>996021 - Disclosure - Key Management Personnel (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/RelatedPartyTransactionsTables" id="gels_r_RelatedPartyTransactionsTables">
        <link:definition>996022 - Disclosure - Related Party Transactions (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/InterestsinSubsidiariesTables" id="gels_r_InterestsinSubsidiariesTables">
        <link:definition>996023 - Disclosure - Interests in Subsidiaries (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/RemunerationofAuditorsTables" id="gels_r_RemunerationofAuditorsTables">
        <link:definition>996024 - Disclosure - Remuneration of Auditors (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTables" id="gels_r_ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTables">
        <link:definition>996025 - Disclosure - Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ChangesinLiabilitiesArisingfromFinancingActivitiesTables" id="gels_r_ChangesinLiabilitiesArisingfromFinancingActivitiesTables">
        <link:definition>996026 - Disclosure - Changes in Liabilities Arising from Financing Activities (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/LossPerShareTables" id="gels_r_LossPerShareTables">
        <link:definition>996027 - Disclosure - Loss Per Share (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeTable" id="gels_r_ScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeTable">
        <link:definition>996028 - Disclosure - Summary of Significant Accounting Policies - Schedule of Class of Intangible Asset with a Finite Useful Life (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptionsDetails" id="gels_r_CriticalAccountingJudgementsEstimatesandAssumptionsDetails">
        <link:definition>996029 - Disclosure - Critical Accounting Judgements, Estimates and Assumptions (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/OperatingSegmentsDetails" id="gels_r_OperatingSegmentsDetails">
        <link:definition>996030 - Disclosure - Operating Segments (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofRevenuefromContractswithCustomersTable" id="gels_r_ScheduleofRevenuefromContractswithCustomersTable">
        <link:definition>996031 - Disclosure - Revenue from Contracts with Customers - Schedule of Revenue from Contracts with Customers (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofDisaggregationofRevenuebyGeographicalLocationTable" id="gels_r_ScheduleofDisaggregationofRevenuebyGeographicalLocationTable">
        <link:definition>996032 - Disclosure - Revenue from Contracts with Customers - Schedule of Disaggregation of Revenue by Geographical Location (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofOtherIncomeTable" id="gels_r_ScheduleofOtherIncomeTable">
        <link:definition>996033 - Disclosure - Other Income - Schedule of Other Income (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofEmploymentExpensesTable" id="gels_r_ScheduleofEmploymentExpensesTable">
        <link:definition>996034 - Disclosure - Employment Expenses - Schedule of Employment Expenses (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofCorporateExpensesTable" id="gels_r_ScheduleofCorporateExpensesTable">
        <link:definition>996035 - Disclosure - Corporate Expenses - Schedule of Corporate Expenses (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofIPORelatedExpensesTable" id="gels_r_ScheduleofIPORelatedExpensesTable">
        <link:definition>996036 - Disclosure - IPO Related Expenses - Schedule of IPO Related Expenses (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofDepreciationandAmortisationExpenseTable" id="gels_r_ScheduleofDepreciationandAmortisationExpenseTable">
        <link:definition>996037 - Disclosure - Depreciation and Amortisation Expense - Schedule of Depreciation and Amortisation Expense (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofResearchExpensesTable" id="gels_r_ScheduleofResearchExpensesTable">
        <link:definition>996038 - Disclosure - Research Expenses - Schedule of Research Expenses (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofFinanceCostsTable" id="gels_r_ScheduleofFinanceCostsTable">
        <link:definition>996039 - Disclosure - Finance Costs - Schedule of Finance Costs (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable" id="gels_r_ScheduleofEffectiveIncomeTaxRateReconciliationTable">
        <link:definition>996040 - Disclosure - Income Tax Expense - Schedule of Effective Income Tax Rate Reconciliation (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable_Parentheticals" id="gels_r_ScheduleofEffectiveIncomeTaxRateReconciliationTable_Parentheticals">
        <link:definition>996041 - Disclosure - Income Tax Expense - Schedule of Effective Income Tax Rate Reconciliation (Parentheticals) (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofOtherDeferredTaxAssetsandPotentialTaxBenefitforTaxLossesTable" id="gels_r_ScheduleofOtherDeferredTaxAssetsandPotentialTaxBenefitforTaxLossesTable">
        <link:definition>996042 - Disclosure - Income Tax Expense - Schedule of Other Deferred Tax Assets and Potential Tax Benefit for Tax Losses (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofUnusedTaxLossesDeferredTaxAssetTable" id="gels_r_ScheduleofUnusedTaxLossesDeferredTaxAssetTable">
        <link:definition>996043 - Disclosure - Income Tax Expense - Schedule of Unused Tax Losses Deferred Tax Asset (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofCashandCashEquivalentsTable" id="gels_r_ScheduleofCashandCashEquivalentsTable">
        <link:definition>996044 - Disclosure - Cash and Cash Equivalents - Schedule of Cash and Cash Equivalents (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/TradeandOtherReceivablesDetails" id="gels_r_TradeandOtherReceivablesDetails">
        <link:definition>996045 - Disclosure - Trade and Other Receivables (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofTradeandOtherReceivablesTable" id="gels_r_ScheduleofTradeandOtherReceivablesTable">
        <link:definition>996046 - Disclosure - Trade and Other Receivables - Schedule of Trade and Other Receivables (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofPrepaymentsandOtherAssetsTable" id="gels_r_ScheduleofPrepaymentsandOtherAssetsTable">
        <link:definition>996047 - Disclosure - Prepayments and Other Assets - Schedule of Prepayments and Other Assets (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/IntangibleAssetsDetails" id="gels_r_IntangibleAssetsDetails">
        <link:definition>996048 - Disclosure - Intangible Assets (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofIntangibleAssetsTable" id="gels_r_ScheduleofIntangibleAssetsTable">
        <link:definition>996049 - Disclosure - Intangible Assets - Schedule of Intangible Assets (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofReconciliationsoftheWrittenDownValuesTable" id="gels_r_ScheduleofReconciliationsoftheWrittenDownValuesTable">
        <link:definition>996050 - Disclosure - Intangible Assets - Schedule of Reconciliations of the Written Down Values (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable" id="gels_r_ScheduleofTradeandOtherPayablesTable">
        <link:definition>996051 - Disclosure - Trade and Other Payables - Schedule of Trade and Other Payables (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/DeferredRevenueDetails" id="gels_r_DeferredRevenueDetails">
        <link:definition>996052 - Disclosure - Deferred Revenue (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofDeferredRevenueTable" id="gels_r_ScheduleofDeferredRevenueTable">
        <link:definition>996053 - Disclosure - Deferred Revenue - Schedule of Deferred Revenue (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofRecognisedasRevenueinFuturePeriodsTable" id="gels_r_ScheduleofRecognisedasRevenueinFuturePeriodsTable">
        <link:definition>996054 - Disclosure - Deferred Revenue - Schedule of Recognised as Revenue in Future Periods (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/BorrowingsDetails" id="gels_r_BorrowingsDetails">
        <link:definition>996055 - Disclosure - Borrowings (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable" id="gels_r_ScheduleofBorrowingsfromRelatedPartiesTable">
        <link:definition>996056 - Disclosure - Borrowings - Schedule of Borrowings from Related Parties (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable_Parentheticals" id="gels_r_ScheduleofBorrowingsfromRelatedPartiesTable_Parentheticals">
        <link:definition>996057 - Disclosure - Borrowings - Schedule of Borrowings from Related Parties (Parentheticals) (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofMovementofShareholderLoansTable" id="gels_r_ScheduleofMovementofShareholderLoansTable">
        <link:definition>996058 - Disclosure - Borrowings - Schedule of Movement of Shareholder Loans (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofMovementofConvertibleNotesTable" id="gels_r_ScheduleofMovementofConvertibleNotesTable">
        <link:definition>996059 - Disclosure - Borrowings - Schedule of Movement of Convertible Notes (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofMovementofDebtDiscountonConvertibleNotesTable" id="gels_r_ScheduleofMovementofDebtDiscountonConvertibleNotesTable">
        <link:definition>996060 - Disclosure - Borrowings - Schedule of Movement of Debt Discount on Convertible Notes (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofEmployeeBenefitsProvisionsLiabilitiesTable" id="gels_r_ScheduleofEmployeeBenefitsProvisionsLiabilitiesTable">
        <link:definition>996061 - Disclosure - Employee Benefits Provisions - Schedule of Employee Benefits Provisions Liabilities (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofEmployeeEntitlementsAnnualLeaveTable" id="gels_r_ScheduleofEmployeeEntitlementsAnnualLeaveTable">
        <link:definition>996062 - Disclosure - Employee Benefits Provisions - Schedule of Employee Entitlements Annual Leave (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofEmployeeEntitlementsLongServiceleaveTable" id="gels_r_ScheduleofEmployeeEntitlementsLongServiceleaveTable">
        <link:definition>996063 - Disclosure - Employee Benefits Provisions - Schedule of Employee Entitlements Long Service leave (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/IssuedCapitalDetails" id="gels_r_IssuedCapitalDetails">
        <link:definition>996064 - Disclosure - Issued Capital (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofOrdinarySharesTable" id="gels_r_ScheduleofOrdinarySharesTable">
        <link:definition>996065 - Disclosure - Issued Capital - Schedule of Ordinary Shares (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable" id="gels_r_ScheduleofMovementsinOrdinaryShareCapitalTable">
        <link:definition>996066 - Disclosure - Issued Capital - Schedule of Movements in Ordinary Share Capital (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/FinancialRiskManagementDetails" id="gels_r_FinancialRiskManagementDetails">
        <link:definition>996067 - Disclosure - Financial Risk Management (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable" id="gels_r_ScheduleofCarryingAmountintheStatementofFinancialPositionTable">
        <link:definition>996068 - Disclosure - Financial Risk Management - Schedule of Carrying Amount in the Statement of Financial Position (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/KeyManagementPersonnelDetails" id="gels_r_KeyManagementPersonnelDetails">
        <link:definition>996069 - Disclosure - Key Management Personnel (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofPersonswereDirectorsofGelteqLimitedTable" id="gels_r_ScheduleofPersonswereDirectorsofGelteqLimitedTable">
        <link:definition>996070 - Disclosure - Key Management Personnel - Schedule of Persons were Directors of Gelteq Limited (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofKeyManagementPersonneloftheConsolidatedEntityTable" id="gels_r_ScheduleofKeyManagementPersonneloftheConsolidatedEntityTable">
        <link:definition>996071 - Disclosure - Key Management Personnel - Schedule of Key Management Personnel of the Consolidated Entity (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ContingentAssetsLiabilitiesandCommitmentsDetails" id="gels_r_ContingentAssetsLiabilitiesandCommitmentsDetails">
        <link:definition>996072 - Disclosure - Contingent Assets &amp; Liabilities and Commitments (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/CapitalCommitmentsPropertyPlantandEquipmentDetails" id="gels_r_CapitalCommitmentsPropertyPlantandEquipmentDetails">
        <link:definition>996073 - Disclosure - Capital Commitments &#8212; Property, Plant and Equipment (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofTransactionsOccurredwithRelatedPartiesTable" id="gels_r_ScheduleofTransactionsOccurredwithRelatedPartiesTable">
        <link:definition>996074 - Disclosure - Related Party Transactions - Schedule of Transactions Occurred with Related Parties (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable" id="gels_r_ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable">
        <link:definition>996075 - Disclosure - Related Party Transactions - Schedule of Outstanding Balances Arising from Transactions with Related Parties (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofBalancesareOutstandingwithRelatedPartiesTable" id="gels_r_ScheduleofBalancesareOutstandingwithRelatedPartiesTable">
        <link:definition>996076 - Disclosure - Related Party Transactions - Schedule of Balances are Outstanding with Related Parties (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofPrincipalSubsidiariesTable" id="gels_r_ScheduleofPrincipalSubsidiariesTable">
        <link:definition>996077 - Disclosure - Interests in Subsidiaries - Schedule of Principal Subsidiaries (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofServicesProvidedbytheAuditorsTable" id="gels_r_ScheduleofServicesProvidedbytheAuditorsTable">
        <link:definition>996078 - Disclosure - Remuneration of Auditors - Schedule of Services Provided by the Auditors (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/EventsAftertheReportingPeriodDetails" id="gels_r_EventsAftertheReportingPeriodDetails">
        <link:definition>996079 - Disclosure - Events After the Reporting Period (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable" id="gels_r_ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable">
        <link:definition>996080 - Disclosure - Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities - Schedule of Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesTable" id="gels_r_ScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesTable">
        <link:definition>996081 - Disclosure - Changes in Liabilities Arising from Financing Activities - Schedule of Changes in Liabilities Arising from Financing Activities (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/ScheduleofLossPerShareTable" id="gels_r_ScheduleofLossPerShareTable">
        <link:definition>996082 - Disclosure - Loss Per Share - Schedule of Loss Per Share (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://www.gelteq.com/role/DocumentAndEntityInformation" id="DocumentAndEntityInformation">
        <link:definition>000 - Document - Document And Entity Information</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
    </xs:appinfo>
  </xs:annotation>
  <xs:import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd"/>
  <xs:import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"/>
  <xs:import namespace="http://fasb.org/us-types/2024" schemaLocation="https://xbrl.fasb.org/us-gaap/2024/elts/us-types-2024.xsd"/>
  <xs:import namespace="http://www.xbrl.org/dtr/type/2022-03-31" schemaLocation="https://www.xbrl.org/dtr/type/2022-03-31/types.xsd"/>
  <xs:import namespace="http://xbrl.org/2005/xbrldt" schemaLocation="http://www.xbrl.org/2005/xbrldt-2005.xsd"/>
  <xs:import namespace="http://fasb.org/srt-types/2024" schemaLocation="https://xbrl.fasb.org/srt/2024/elts/srt-types-2024.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/sic/2024" schemaLocation="https://xbrl.sec.gov/sic/2024/sic-2024.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/cyd-af/2024" schemaLocation="https://xbrl.sec.gov/cyd/2024/cyd-af-2024.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/ecd/2024" schemaLocation="https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/ecd-sub/2024" schemaLocation="https://xbrl.sec.gov/ecd/2024/ecd-sub-2024.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/dei-sub/2024" schemaLocation="https://xbrl.sec.gov/dei/2024/dei-sub-2024.xsd"/>
  <xs:element name="ConsolidatedStatementOfChangesInEquityAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ConsolidatedStatementOfChangesInEquityAbstract"/>
  <xs:element name="ScheduleOfClassOfIntangibleAssetWithAFiniteUsefulLifeAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfClassOfIntangibleAssetWithAFiniteUsefulLifeAbstract"/>
  <xs:element name="ScheduleOfRevenueFromContractsWithCustomersAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfRevenueFromContractsWithCustomersAbstract"/>
  <xs:element name="ScheduleOfDisaggregationOfRevenueByGeographicalLocationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfDisaggregationOfRevenueByGeographicalLocationAbstract"/>
  <xs:element name="ScheduleOfIpoRelatedExpensesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfIpoRelatedExpensesAbstract"/>
  <xs:element name="ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract"/>
  <xs:element name="ScheduleOfOtherDeferredTaxAssetsAndPotentialTaxBenefitForTaxLossesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfOtherDeferredTaxAssetsAndPotentialTaxBenefitForTaxLossesAbstract"/>
  <xs:element name="ScheduleOfUnusedTaxLossesDeferredTaxAssetAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetAbstract"/>
  <xs:element name="ScheduleOfPrepaymentsAndOtherAssetsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfPrepaymentsAndOtherAssetsAbstract"/>
  <xs:element name="ScheduleOfIntangibleAssetsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfIntangibleAssetsAbstract"/>
  <xs:element name="ScheduleOfReconciliationsOfTheWrittenDownValuesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfReconciliationsOfTheWrittenDownValuesAbstract"/>
  <xs:element name="ScheduleOfTradeAndOtherPayablesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfTradeAndOtherPayablesAbstract"/>
  <xs:element name="ScheduleOfDeferredRevenueAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfDeferredRevenueAbstract"/>
  <xs:element name="ScheduleOfRecognisedAsRevenueInFuturePeriodsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfRecognisedAsRevenueInFuturePeriodsAbstract"/>
  <xs:element name="ScheduleOfMovementOfDebtDiscountOnConvertibleNotesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfMovementOfDebtDiscountOnConvertibleNotesAbstract"/>
  <xs:element name="ScheduleOfEmployeeBenefitsProvisionsLiabilitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfEmployeeBenefitsProvisionsLiabilitiesAbstract"/>
  <xs:element name="ScheduleOfEmployeeEntitlementsAnnualLeaveAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfEmployeeEntitlementsAnnualLeaveAbstract"/>
  <xs:element name="ScheduleOfEmployeeEntitlementsLongServiceLeaveAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveAbstract"/>
  <xs:element name="ScheduleOfOrdinarySharesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfOrdinarySharesAbstract"/>
  <xs:element name="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract"/>
  <xs:element name="ScheduleOfCarryingAmountInTheStatementOfFinancialPositionAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfCarryingAmountInTheStatementOfFinancialPositionAbstract"/>
  <xs:element name="ScheduleOfPersonsWereDirectorsOfGelteqLimitedAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedAbstract"/>
  <xs:element name="ScheduleOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiesAbstract"/>
  <xs:element name="ScheduleOfPrincipalSubsidiariesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfPrincipalSubsidiariesAbstract"/>
  <xs:element name="ScheduleOfServicesProvidedByTheAuditorsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfServicesProvidedByTheAuditorsAbstract"/>
  <xs:element name="ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract"/>
  <xs:element name="ScheduleOfChangesInLiabilitiesArisingFromFinancingActivitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfChangesInLiabilitiesArisingFromFinancingActivitiesAbstract"/>
  <xs:element name="ScheduleOfLossPerShareAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfLossPerShareAbstract"/>
  <xs:element name="UnlabeledAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_UnlabeledAbstract"/>
  <xs:element name="UnlabeledAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_UnlabeledAbstract0"/>
  <xs:element name="UnlabeledAbstract1" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_UnlabeledAbstract1"/>
  <xs:element name="UnlabeledAbstract2" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_UnlabeledAbstract2"/>
  <xs:element name="UnlabeledAbstract3" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_UnlabeledAbstract3"/>
  <xs:element name="TransactionsWithOwnersInTheirCapacityAsOwnersAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_TransactionsWithOwnersInTheirCapacityAsOwnersAbstract"/>
  <xs:element name="UnlabeledAbstract4" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_UnlabeledAbstract4"/>
  <xs:element name="UnlabeledAbstract5" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_UnlabeledAbstract5"/>
  <xs:element name="UnlabeledAbstract6" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_UnlabeledAbstract6"/>
  <xs:element name="UnlabeledAbstract7" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_UnlabeledAbstract7"/>
  <xs:element name="UnlabeledAbstract8" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_UnlabeledAbstract8"/>
  <xs:element name="TheAmountOfUnusedTaxLossesForWhichNoDeferredTaxAssetIsRecognisedAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_TheAmountOfUnusedTaxLossesForWhichNoDeferredTaxAssetIsRecognisedAbstract"/>
  <xs:element name="CurrentAssetsAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_CurrentAssetsAbstract0"/>
  <xs:element name="CurrentAssetsAbstract1" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_CurrentAssetsAbstract1"/>
  <xs:element name="CurrentAssetsAbstract2" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_CurrentAssetsAbstract2"/>
  <xs:element name="NonCurrentAssetsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_NonCurrentAssetsAbstract"/>
  <xs:element name="NonCurrentAssetsAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_NonCurrentAssetsAbstract0"/>
  <xs:element name="CurrentLiabilitiesAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_CurrentLiabilitiesAbstract0"/>
  <xs:element name="CurrentLiabilitiesAbstract1" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_CurrentLiabilitiesAbstract1"/>
  <xs:element name="ReconciliationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ReconciliationAbstract"/>
  <xs:element name="ReconciliationOfTheWrittenDownValuesAtTheBeginningAndEndOfTheCurrentAndPreviousFinancialYearAreSetOutBelowAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ReconciliationOfTheWrittenDownValuesAtTheBeginningAndEndOfTheCurrentAndPreviousFinancialYearAreSetOutBelowAbstract"/>
  <xs:element name="NonDerivativesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_NonDerivativesAbstract"/>
  <xs:element name="NonInterestBearingAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_NonInterestBearingAbstract"/>
  <xs:element name="InterestBearingFixedRateAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_InterestBearingFixedRateAbstract"/>
  <xs:element name="NonDerivativesAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_NonDerivativesAbstract0"/>
  <xs:element name="NonInterestBearingAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_NonInterestBearingAbstract0"/>
  <xs:element name="InterestBearingFixedRateAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_InterestBearingFixedRateAbstract0"/>
  <xs:element name="UnlabeledAbstract9" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_UnlabeledAbstract9"/>
  <xs:element name="CorporateExpenses" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_CorporateExpenses"/>
  <xs:element name="ConsultingFees" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_ConsultingFees"/>
  <xs:element name="GainandlossOnExtinguishment" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_GainandlossOnExtinguishment"/>
  <xs:element name="IssueOfSharesOnPlacement" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_IssueOfSharesOnPlacement"/>
  <xs:element name="ShareIssuedInLieuOfServicesi" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_ShareIssuedInLieuOfServicesi"/>
  <xs:element name="SharePurchaseAgreementCommitment" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_SharePurchaseAgreementCommitment"/>
  <xs:element name="ShareIssuedTowardsRepaymentOfConvertibleNotes" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_ShareIssuedTowardsRepaymentOfConvertibleNotes"/>
  <xs:element name="SharesIssuedToARCGroupForIPORelatedFees" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_SharesIssuedToARCGroupForIPORelatedFees"/>
  <xs:element name="CostOfCapitalRaising" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_CostOfCapitalRaising"/>
  <xs:element name="ShareCapitalSubscribed" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_ShareCapitalSubscribed"/>
  <xs:element name="TaxIncentivesFromResearchAndDevelopmentOperatingActivities" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_TaxIncentivesFromResearchAndDevelopmentOperatingActivities"/>
  <xs:element name="PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax"/>
  <xs:element name="AdjustmentsForInterestAndOtherFinanceCosts" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_AdjustmentsForInterestAndOtherFinanceCosts"/>
  <xs:element name="ProceedsFromReleaseOfSecurityDeposits" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_ProceedsFromReleaseOfSecurityDeposits"/>
  <xs:element name="DisclosureOfEmployeeExpenseExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_DisclosureOfEmployeeExpenseExplanatory"/>
  <xs:element name="DisclosureOfCorporateExpensesExplanatoryTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_DisclosureOfCorporateExpensesExplanatoryTextBlock"/>
  <xs:element name="DisclosureOfAttributionOfIPORelatedExpenseExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_DisclosureOfAttributionOfIPORelatedExpenseExplanatory"/>
  <xs:element name="DescriptionOfAccountingPolicyPrincipleOfConsolidation" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation"/>
  <xs:element name="DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock"/>
  <xs:element name="DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock"/>
  <xs:element name="DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock"/>
  <xs:element name="DescriptionOfAccountingPolicyForComparativeFigurestextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock"/>
  <xs:element name="ScheduleOfOtherIncomeExplanatoryTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfOtherIncomeExplanatoryTextBlock"/>
  <xs:element name="ScheduleOfEmploymentExpensesExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfEmploymentExpensesExplanatory"/>
  <xs:element name="ScheduleOfCorporateExpensesExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfCorporateExpensesExplanatory"/>
  <xs:element name="ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock"/>
  <xs:element name="DisclosuresOfDepreciationAndAmortisationExpenseExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_DisclosuresOfDepreciationAndAmortisationExpenseExplanatory"/>
  <xs:element name="ScheduleOfResearchAndDevelopmentExpensetextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfResearchAndDevelopmentExpensetextBlock"/>
  <xs:element name="DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock"/>
  <xs:element name="ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock"/>
  <xs:element name="ScheduleOfCashAndCashEquivalentsExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfCashAndCashEquivalentsExplanatory"/>
  <xs:element name="ScheduleOfTradeAndOtherReceivablesExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfTradeAndOtherReceivablesExplanatory"/>
  <xs:element name="ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock"/>
  <xs:element name="DisclosureOfTradeAndOtherPayableExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_DisclosureOfTradeAndOtherPayableExplanatory"/>
  <xs:element name="ScheduleOfDeferredRevenueExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfDeferredRevenueExplanatory"/>
  <xs:element name="ScheduleOfMovementOfShareholderLoanstextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfMovementOfShareholderLoanstextBlock"/>
  <xs:element name="ScheduleOfMovementOfConvertibleNotestextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfMovementOfConvertibleNotestextBlock"/>
  <xs:element name="DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock"/>
  <xs:element name="EmployeeEntitlementsAnnualLeaveExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_EmployeeEntitlementsAnnualLeaveExplanatory"/>
  <xs:element name="ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock"/>
  <xs:element name="ScheduleOfOrdinarySharesExplanatoryTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfOrdinarySharesExplanatoryTextBlock"/>
  <xs:element name="ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock"/>
  <xs:element name="DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory"/>
  <xs:element name="DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock"/>
  <xs:element name="DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock"/>
  <xs:element name="DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock"/>
  <xs:element name="SummaryofSignificantAccountingPoliciesScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="gels_SummaryofSignificantAccountingPoliciesScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeDetailsTable"/>
  <xs:element name="RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsTable"/>
  <xs:element name="RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsLineItems"/>
  <xs:element name="ResearchDevelopmentTaxIncentive" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_ResearchDevelopmentTaxIncentive"/>
  <xs:element name="AccruedLeaveExpenses" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_AccruedLeaveExpenses"/>
  <xs:element name="PayrollTaxExpense" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_PayrollTaxExpense"/>
  <xs:element name="LongServiceLeaveExpenses" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_LongServiceLeaveExpenses"/>
  <xs:element name="EmployeeRelatedExpenses" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_EmployeeRelatedExpenses"/>
  <xs:element name="AccountingExpense" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_AccountingExpense"/>
  <xs:element name="ManagementFees" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_ManagementFees"/>
  <xs:element name="LegalFeenonIPORelatedinDollars" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_LegalFeenonIPORelatedinDollars"/>
  <xs:element name="IPORelatedExpensesScheduleofIPORelatedExpensesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="gels_IPORelatedExpensesScheduleofIPORelatedExpensesDetailsTable"/>
  <xs:element name="LegalOfFees" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_LegalOfFees"/>
  <xs:element name="ConsultantFees" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_ConsultantFees"/>
  <xs:element name="InterestExpenseOnConvertibleNotes" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_InterestExpenseOnConvertibleNotes"/>
  <xs:element name="TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences"/>
  <xs:element name="TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences"/>
  <xs:element name="TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses"/>
  <xs:element name="DeferredTaxAssetsPayablesAccruedExpensesAndProvisions" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_DeferredTaxAssetsPayablesAccruedExpensesAndProvisions"/>
  <xs:element name="DeferredTaxAssetsDeferredRevenue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_DeferredTaxAssetsDeferredRevenue"/>
  <xs:element name="DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods"/>
  <xs:element name="DeferredTaxAssetsOtherRightOfUseAssets" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_DeferredTaxAssetsOtherRightOfUseAssets"/>
  <xs:element name="UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany"/>
  <xs:element name="ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised"/>
  <xs:element name="PotentialTaxBenefit" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_PotentialTaxBenefit"/>
  <xs:element name="GoodsAndServicesTax" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_GoodsAndServicesTax"/>
  <xs:element name="PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsTable"/>
  <xs:element name="PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems"/>
  <xs:element name="IntangibleAssetsScheduleofIntangibleAssetsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsTable"/>
  <xs:element name="IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems"/>
  <xs:element name="IntangibleAssetsOtherThanGoodwillNetCarryingValue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_IntangibleAssetsOtherThanGoodwillNetCarryingValue"/>
  <xs:element name="IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsTable"/>
  <xs:element name="IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems"/>
  <xs:element name="WagesPayable" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_WagesPayable"/>
  <xs:element name="PAYGWithholdingPayable" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_PAYGWithholdingPayable"/>
  <xs:element name="SuperannuationPayable" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_SuperannuationPayable"/>
  <xs:element name="InsuranceFunding" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_InsuranceFunding"/>
  <xs:element name="WagesPayableRelatedParty" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_WagesPayableRelatedParty"/>
  <xs:element name="TransferToRevenueOtherBalances" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_TransferToRevenueOtherBalances"/>
  <xs:element name="BorrowingsScheduleofBorrowingsfromRelatedPartiesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="gels_BorrowingsScheduleofBorrowingsfromRelatedPartiesDetailsTable"/>
  <xs:element name="BorrowingsDebtDiscount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_BorrowingsDebtDiscount"/>
  <xs:element name="BorrowingsScheduleofBorrowingsfromRelatedPartiesParentheticalsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="gels_BorrowingsScheduleofBorrowingsfromRelatedPartiesParentheticalsDetailsTable"/>
  <xs:element name="PeriodForInterestFreeLoanFromRelatedParties" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_PeriodForInterestFreeLoanFromRelatedParties"/>
  <xs:element name="MovementofShareholderLoanBalance" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_MovementofShareholderLoanBalance"/>
  <xs:element name="InterestAccruedAfterModificationOfShareholderLoan" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_InterestAccruedAfterModificationOfShareholderLoan"/>
  <xs:element name="ConvertibleNoteBalance" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_ConvertibleNoteBalance"/>
  <xs:element name="ProceedsFromIssuanceOfConvertibleNotes" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_ProceedsFromIssuanceOfConvertibleNotes"/>
  <xs:element name="AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued"/>
  <xs:element name="InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued"/>
  <xs:element name="RepaymentDuringPeriodOnConvertibleNotesIssued" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_RepaymentDuringPeriodOnConvertibleNotesIssued"/>
  <xs:element name="ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued"/>
  <xs:element name="DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod"/>
  <xs:element name="CorrectionOfDebtDiscountsAndDerivativeLiability" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_CorrectionOfDebtDiscountsAndDerivativeLiability"/>
  <xs:element name="AmortizationOfDebtDiscount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_AmortizationOfDebtDiscount"/>
  <xs:element name="TotalDebtDiscountOnConvertibleNotes" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_TotalDebtDiscountOnConvertibleNotes"/>
  <xs:element name="AnnualLeaveTakens" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_AnnualLeaveTakens"/>
  <xs:element name="AdditionalProvisionsRaisedForAnnualLeave" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_AdditionalProvisionsRaisedForAnnualLeave"/>
  <xs:element name="LongServiceLeaveTakenDuringThePeriod" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_LongServiceLeaveTakenDuringThePeriod"/>
  <xs:element name="AdditionalProvisionsRaisedForLongServiceLeave" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_AdditionalProvisionsRaisedForLongServiceLeave"/>
  <xs:element name="IssuedCapitalScheduleofOrdinarySharesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="gels_IssuedCapitalScheduleofOrdinarySharesDetailsTable"/>
  <xs:element name="InitialPublicOfferingShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_InitialPublicOfferingShares"/>
  <xs:element name="InitialPublicOfferingIssuePrice" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_InitialPublicOfferingIssuePrice"/>
  <xs:element name="SharesIssuedInLieuOfMarketingFeesShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_SharesIssuedInLieuOfMarketingFeesShares"/>
  <xs:element name="SharesIssuedInLieuOfMarketingFeesIssuePrice" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_SharesIssuedInLieuOfMarketingFeesIssuePrice"/>
  <xs:element name="SharesIssuedInLieuOfMarketingFeesAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_SharesIssuedInLieuOfMarketingFeesAmount"/>
  <xs:element name="SharesIssuedInLieuOfInvestorFeesShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_SharesIssuedInLieuOfInvestorFeesShares"/>
  <xs:element name="SharesIssuedInLieuOfInvestorFeesIssuePrice" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_SharesIssuedInLieuOfInvestorFeesIssuePrice"/>
  <xs:element name="SharesIssuedInLieuOfInvestorFeesAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_SharesIssuedInLieuOfInvestorFeesAmount"/>
  <xs:element name="ShareIssuedInLieuOfAdvisoryFeeShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ShareIssuedInLieuOfAdvisoryFeeShares"/>
  <xs:element name="ShareIssuedInLieuOfAdvisoryFeeIssuePrice" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ShareIssuedInLieuOfAdvisoryFeeIssuePrice"/>
  <xs:element name="ShareIssuedInLieuOfAdvisoryFeeAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_ShareIssuedInLieuOfAdvisoryFeeAmount"/>
  <xs:element name="LincolnParkSharePurchaseAgreementCommitmentShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_LincolnParkSharePurchaseAgreementCommitmentShares"/>
  <xs:element name="LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice"/>
  <xs:element name="LincolnParkSharePurchaseAgreementCommitmentSharesAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_LincolnParkSharePurchaseAgreementCommitmentSharesAmount"/>
  <xs:element name="ShareConversionOfConvertibleNotesShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ShareConversionOfConvertibleNotesShares"/>
  <xs:element name="ShareConversionOfConvertibleNotesIssuePrice" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ShareConversionOfConvertibleNotesIssuePrice"/>
  <xs:element name="ShareConversionOfConvertibleNotesAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_ShareConversionOfConvertibleNotesAmount"/>
  <xs:element name="SharesIssuedToARCGroupForIPORelatedFeesShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_SharesIssuedToARCGroupForIPORelatedFeesShares"/>
  <xs:element name="SharesIssuedToARCGroupForIPORelatedFeesIssuePrice" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_SharesIssuedToARCGroupForIPORelatedFeesIssuePrice"/>
  <xs:element name="SharesIssuedToARCGroupForIPORelatedFeesAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_SharesIssuedToARCGroupForIPORelatedFeesAmount"/>
  <xs:element name="CapitalRaisingCostShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_CapitalRaisingCostShares"/>
  <xs:element name="CapitalRaisingCostIssuePrice" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_CapitalRaisingCostIssuePrice"/>
  <xs:element name="CapitalRaisingCostAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_CapitalRaisingCostAmount"/>
  <xs:element name="NumberOfIssuedShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_NumberOfIssuedShares"/>
  <xs:element name="FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsTable"/>
  <xs:element name="FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsLineItems"/>
  <xs:element name="OtherLoans" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_OtherLoans"/>
  <xs:element name="KeyManagementPersonnelScheduleofPersonswereDirectorsofGelteqLimitedDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="gels_KeyManagementPersonnelScheduleofPersonswereDirectorsofGelteqLimitedDetailsTable"/>
  <xs:element name="InterestExpenseOnLoansFromDirectors" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_InterestExpenseOnLoansFromDirectors"/>
  <xs:element name="ManagementAndConsultingServices" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_ManagementAndConsultingServices"/>
  <xs:element name="RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsTable"/>
  <xs:element name="RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsLineItems"/>
  <xs:element name="RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsTable"/>
  <xs:element name="RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems"/>
  <xs:element name="BeginningOfTheAmountsPayableRelatedPartyTransactions" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_BeginningOfTheAmountsPayableRelatedPartyTransactions"/>
  <xs:element name="ReclassificationOfRelatedPartyLoan" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_ReclassificationOfRelatedPartyLoan"/>
  <xs:element name="InterestAccruedPostModification" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_InterestAccruedPostModification"/>
  <xs:element name="InterestAccruedDuringTheYear" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_InterestAccruedDuringTheYear"/>
  <xs:element name="AmountsReceivedDuringThePeriod" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_AmountsReceivedDuringThePeriod"/>
  <xs:element name="ClosingBalanceAmountsPayableRelatedPartyTransactions" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_ClosingBalanceAmountsPayableRelatedPartyTransactions"/>
  <xs:element name="RepaymentsDuringTheYear" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_RepaymentsDuringTheYear"/>
  <xs:element name="InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsTable"/>
  <xs:element name="InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsLineItems"/>
  <xs:element name="RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsTable"/>
  <xs:element name="RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsLineItems"/>
  <xs:element name="ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="gels_ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesDetailsTable"/>
  <xs:element name="GainsOnLoanModifications" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_GainsOnLoanModifications"/>
  <xs:element name="IncreaseDecreaseInGSTReceivable" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_IncreaseDecreaseInGSTReceivable"/>
  <xs:element name="AdjustmentsForIncreaseDecreaseInGSTPayable" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_AdjustmentsForIncreaseDecreaseInGSTPayable"/>
  <xs:element name="IncreaseDecreaseInAccountsReceivables" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_IncreaseDecreaseInAccountsReceivables"/>
  <xs:element name="IncreaseDecreaseInPrepaymentsAndOtherAssets" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_IncreaseDecreaseInPrepaymentsAndOtherAssets"/>
  <xs:element name="AdjustmentsForDecreaseIncreaseInDeferredRevenue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_AdjustmentsForDecreaseIncreaseInDeferredRevenue"/>
  <xs:element name="IncreaseDecreaseInPayrollLiabilities" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_IncreaseDecreaseInPayrollLiabilities"/>
  <xs:element name="IncreaseDecreaseInProvisionForAnnualLeave" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_IncreaseDecreaseInProvisionForAnnualLeave"/>
  <xs:element name="IncreaseDecreaseInTradePayablesAndAccruals" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_IncreaseDecreaseInTradePayablesAndAccruals"/>
  <xs:element name="ChangesinLiabilitiesArisingfromFinancingActivitiesScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="gels_ChangesinLiabilitiesArisingfromFinancingActivitiesScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesDetailsTable"/>
  <xs:element name="CriticalAccountingJudgementsEstimatesandAssumptionsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsTable"/>
  <xs:element name="CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems"/>
  <xs:element name="ConvertibleNotes" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_ConvertibleNotes"/>
  <xs:element name="GrossProceeds" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_GrossProceeds"/>
  <xs:element name="MaturityDate" type="xbrli:dateItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_MaturityDate"/>
  <xs:element name="NumberOfOperatingSegment" type="xbrli:integerItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_NumberOfOperatingSegment"/>
  <xs:element name="AllowanceForDoubtfulOtherReceivable" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_AllowanceForDoubtfulOtherReceivable"/>
  <xs:element name="IntangibleAssetsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="gels_IntangibleAssetsDetailsTable"/>
  <xs:element name="EstimateTermOfUsefulLife" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_EstimateTermOfUsefulLife"/>
  <xs:element name="RecoverableAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_RecoverableAmount"/>
  <xs:element name="PeriodOfFinancialBudgetsApprovedByManagement" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_PeriodOfFinancialBudgetsApprovedByManagement"/>
  <xs:element name="PreTaxDiscountRate" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_PreTaxDiscountRate"/>
  <xs:element name="AverageGrowthTerm" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_AverageGrowthTerm"/>
  <xs:element name="PercentageOfGrossMargin" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_PercentageOfGrossMargin"/>
  <xs:element name="PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear"/>
  <xs:element name="PercentageOfForecastOnSalaryAndBenefitsYearOne" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_PercentageOfForecastOnSalaryAndBenefitsYearOne"/>
  <xs:element name="PercentageOfLongTerm" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_PercentageOfLongTerm"/>
  <xs:element name="AverageTimeframeProfitabilityTerm" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_AverageTimeframeProfitabilityTerm"/>
  <xs:element name="AmortisationEstimatedPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_AmortisationEstimatedPercentage"/>
  <xs:element name="AverageUsefulLifeForIntangible" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_AverageUsefulLifeForIntangible"/>
  <xs:element name="LongTermGrowthRate" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_LongTermGrowthRate"/>
  <xs:element name="PercentageOfRevenueReduction" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_PercentageOfRevenueReduction"/>
  <xs:element name="RevenueReductionCompoundedGrowthRatePeriod" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_RevenueReductionCompoundedGrowthRatePeriod"/>
  <xs:element name="BorrowingsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="gels_BorrowingsDetailsTable"/>
  <xs:element name="BorrowingsDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_BorrowingsDetailsLineItems"/>
  <xs:element name="LoansMaturityTerm" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_LoansMaturityTerm"/>
  <xs:element name="UnsecuredConvertibleNotesRedeemable" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_UnsecuredConvertibleNotesRedeemable"/>
  <xs:element name="ConvertibleNoteFundsReceived" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_ConvertibleNoteFundsReceived"/>
  <xs:element name="ConvertibleNoteFaceValue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_ConvertibleNoteFaceValue"/>
  <xs:element name="BoardApprovedAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_BoardApprovedAmount"/>
  <xs:element name="ConvertibleNoteOfferingRaising" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="gels_ConvertibleNoteOfferingRaising"/>
  <xs:element name="ConversionPricePerShare" type="dtr:perShareItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="gels_ConversionPricePerShare"/>
  <xs:element name="PercentageOfConversionDiscount" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_PercentageOfConversionDiscount"/>
  <xs:element name="ProxyVote" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ProxyVote"/>
  <xs:element name="PollVote" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_PollVote"/>
  <xs:element name="WarrantOutstanding" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="gels_WarrantOutstanding"/>
  <xs:element name="PurchaseOfCommonShare" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="gels_PurchaseOfCommonShare"/>
  <xs:element name="WarrantsExpireDateOfIssuance" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_WarrantsExpireDateOfIssuance"/>
  <xs:element name="KeyManagementPersonnelDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="gels_KeyManagementPersonnelDetailsTable"/>
  <xs:element name="SalaryAndBenefitsPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_SalaryAndBenefitsPercentage"/>
  <xs:element name="LongTermPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_LongTermPercentage"/>
  <xs:element name="LongTermAverageTimeframe" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_LongTermAverageTimeframe"/>
  <xs:element name="EBITDAMarginsPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_EBITDAMarginsPercentage"/>
  <xs:element name="SupportingAssets" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="gels_SupportingAssets"/>
  <xs:element name="SupportingAssetsPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_SupportingAssetsPercentage"/>
  <xs:element name="TerminalGrowthRate" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_TerminalGrowthRate"/>
  <xs:element name="ContingentAssetsLiabilitiesandCommitmentsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="gels_ContingentAssetsLiabilitiesandCommitmentsDetailsTable"/>
  <xs:element name="IssueOfShareCapital" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_IssueOfShareCapital"/>
  <xs:element name="IssuePricePerShare" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_IssuePricePerShare"/>
  <xs:element name="EventsAftertheReportingPeriodDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="gels_EventsAftertheReportingPeriodDetailsTable"/>
  <xs:element name="EventsAftertheReportingPeriodDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_EventsAftertheReportingPeriodDetailsLineItems"/>
  <xs:element name="AUMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_AUMember"/>
  <xs:element name="AdvanceForEquipmentMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_AdvanceForEquipmentMember"/>
  <xs:element name="AdvancePaymentsToVendorsForSupplyOfRawMaterialsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_AdvancePaymentsToVendorsForSupplyOfRawMaterialsMember"/>
  <xs:element name="AuditAndReviewServicesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_AuditAndReviewServicesMember"/>
  <xs:element name="AuditOrReviewOfTheConsolidatedFinancialStatementsUHYHainesNortonMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_AuditOrReviewOfTheConsolidatedFinancialStatementsUHYHainesNortonMember"/>
  <xs:element name="BetweenOneAndTwoYearsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_BetweenOneAndTwoYearsMember"/>
  <xs:element name="BetweenTwoAndFiveYearsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_BetweenTwoAndFiveYearsMember"/>
  <xs:element name="CAPEXMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_CAPEXMember"/>
  <xs:element name="CY28Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_CY28Member"/>
  <xs:element name="ConvertibleNoteMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ConvertibleNoteMember"/>
  <xs:element name="ConvertibleNotesFromRelatedPartiesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ConvertibleNotesFromRelatedPartiesMember"/>
  <xs:element name="ConvertibleNotesOneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ConvertibleNotesOneMember"/>
  <xs:element name="ConvertibleNotesPayablesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ConvertibleNotesPayablesMember"/>
  <xs:element name="ConvertibleNotesTwoMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ConvertibleNotesTwoMember"/>
  <xs:element name="DebtDiscountMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_DebtDiscountMember"/>
  <xs:element name="DiscountedCashFlowModelMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_DiscountedCashFlowModelMember"/>
  <xs:element name="FY24Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_FY24Member"/>
  <xs:element name="FY25Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_FY25Member"/>
  <xs:element name="FY26Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_FY26Member"/>
  <xs:element name="FY26ToFY30Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_FY26ToFY30Member"/>
  <xs:element name="FY27Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_FY27Member"/>
  <xs:element name="FY28Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_FY28Member"/>
  <xs:element name="FY29Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_FY29Member"/>
  <xs:element name="FY29OneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_FY29OneMember"/>
  <xs:element name="FY30Member" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_FY30Member"/>
  <xs:element name="February2024ConvertibleNoteMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_February2024ConvertibleNoteMember"/>
  <xs:element name="February2025ConvertibleNotesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_February2025ConvertibleNotesMember"/>
  <xs:element name="FebruaryTwoZeroTwoFiveConvertibleNoteMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_FebruaryTwoZeroTwoFiveConvertibleNoteMember"/>
  <xs:element name="ForecastMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ForecastMember"/>
  <xs:element name="GoingConcernTwoThousandTwentyFourMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_GoingConcernTwoThousandTwentyFourMember"/>
  <xs:element name="IPORelatedExpenseMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_IPORelatedExpenseMember"/>
  <xs:element name="InsuranceMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_InsuranceMember"/>
  <xs:element name="InterestBearingLoansAndBorrowingsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_InterestBearingLoansAndBorrowingsMember"/>
  <xs:element name="LeaseLiabilityMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_LeaseLiabilityMember"/>
  <xs:element name="LoanFromAssociatedEntitiesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_LoanFromAssociatedEntitiesMember"/>
  <xs:element name="LoanFromDirectorMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_LoanFromDirectorMember"/>
  <xs:element name="LoansFromAssociatedEntitiesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_LoansFromAssociatedEntitiesMember"/>
  <xs:element name="LoansFromDirectorsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_LoansFromDirectorsMember"/>
  <xs:element name="LoansFromShareholdersMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_LoansFromShareholdersMember"/>
  <xs:element name="LongTermEBITDAMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_LongTermEBITDAMember"/>
  <xs:element name="May2023ConvertibleNoteMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_May2023ConvertibleNoteMember"/>
  <xs:element name="May2024ConvertibleNotesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_May2024ConvertibleNotesMember"/>
  <xs:element name="MrJeffreyWOlyniecMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_MrJeffreyWOlyniecMember"/>
  <xs:element name="MrNathanJacobGivoniMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_MrNathanJacobGivoniMember"/>
  <xs:element name="MrPhilipDalidakisMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_MrPhilipDalidakisMember"/>
  <xs:element name="MrSimonHaydenSzewachMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_MrSimonHaydenSzewachMember"/>
  <xs:element name="NutrigelPtyLtdMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_NutrigelPtyLtdMember"/>
  <xs:element name="NutrigelUnitTrustMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_NutrigelUnitTrustMember"/>
  <xs:element name="OctoberTwoZeroTwoFourConvertibleNotesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_OctoberTwoZeroTwoFourConvertibleNotesMember"/>
  <xs:element name="OtherDepositMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_OtherDepositMember"/>
  <xs:element name="PatentsAndTrademarksMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_PatentsAndTrademarksMember"/>
  <xs:element name="PrepaidExpensesRelatedPartyMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_PrepaidExpensesRelatedPartyMember"/>
  <xs:element name="ProfDavidMortonMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ProfDavidMortonMember"/>
  <xs:element name="ProfessionalAndListingFeesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ProfessionalAndListingFeesMember"/>
  <xs:element name="RemainingContractualMaturitiesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_RemainingContractualMaturitiesMember"/>
  <xs:element name="SecurityDepositsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_SecurityDepositsMember"/>
  <xs:element name="ShareholderLoansMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ShareholderLoansMember"/>
  <xs:element name="SportSupplementsPtyLtdMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_SportSupplementsPtyLtdMember"/>
  <xs:element name="SportSupplementsUnitTrustMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_SportSupplementsUnitTrustMember"/>
  <xs:element name="TradeSecretMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_TradeSecretMember"/>
  <xs:element name="TradeSecretsAndPatentsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_TradeSecretsAndPatentsMember"/>
  <xs:element name="TwoZeroTwoFiveConvertibleNoteMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_TwoZeroTwoFiveConvertibleNoteMember"/>
  <xs:element name="WeightedAverageInterestRatePercentageMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_WeightedAverageInterestRatePercentageMember"/>
  <xs:element name="ContingentAssetsLiabilitiesAndCommitmentsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ContingentAssetsLiabilitiesAndCommitmentsAbstract"/>
  <xs:element name="CriticalAccountingJudgementsEstimatesAndAssumptionsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_CriticalAccountingJudgementsEstimatesAndAssumptionsAbstract"/>
  <xs:element name="DisclosureOfCorporateExpensesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_DisclosureOfCorporateExpensesAbstract"/>
  <xs:element name="DisclosureOfDeferredRevenueAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_DisclosureOfDeferredRevenueAbstract"/>
  <xs:element name="DisclosureOfDividendsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_DisclosureOfDividendsAbstract"/>
  <xs:element name="EmploymentExpensesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_EmploymentExpensesAbstract"/>
  <xs:element name="EventsAfterTheReportingPeriodAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_EventsAfterTheReportingPeriodAbstract"/>
  <xs:element name="FinanceCostsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_FinanceCostsAbstract"/>
  <xs:element name="FinancialRiskManagementAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_FinancialRiskManagementAbstract"/>
  <xs:element name="GeneralInformationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_GeneralInformationAbstract"/>
  <xs:element name="InitialPublicOfferingRelatedExpensesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_InitialPublicOfferingRelatedExpensesAbstract"/>
  <xs:element name="InterestsInSubsidiariesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_InterestsInSubsidiariesAbstract"/>
  <xs:element name="KeyManagementPersonnelAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_KeyManagementPersonnelAbstract"/>
  <xs:element name="KeyManagementPersonnelLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_KeyManagementPersonnelLineItems"/>
  <xs:element name="OtherIncomesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_OtherIncomesAbstract"/>
  <xs:element name="ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract"/>
  <xs:element name="ResearchExpensesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ResearchExpensesAbstract"/>
  <xs:element name="ScheduleOfBorrowingsFromRelatedPartiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfBorrowingsFromRelatedPartiesAbstract"/>
  <xs:element name="ScheduleOfBorrowingsFromRelatedPartiesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfBorrowingsFromRelatedPartiesLineItems"/>
  <xs:element name="ScheduleOfCorporateExpensesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfCorporateExpensesAbstract"/>
  <xs:element name="ScheduleOfDepreciationAndAmortisationExpenseAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfDepreciationAndAmortisationExpenseAbstract"/>
  <xs:element name="ScheduleOfEmploymentExpensesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfEmploymentExpensesAbstract"/>
  <xs:element name="ScheduleOfKeyManagementPersonnelOfTheConsolidatedEntityAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfKeyManagementPersonnelOfTheConsolidatedEntityAbstract"/>
  <xs:element name="ScheduleOfMovementOfConvertibleNotesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfMovementOfConvertibleNotesAbstract"/>
  <xs:element name="ScheduleOfMovementOfShareholderLoansAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfMovementOfShareholderLoansAbstract"/>
  <xs:element name="ScheduleOfOrdinarySharesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfOrdinarySharesLineItems"/>
  <xs:element name="ScheduleOfOtherIncomeAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfOtherIncomeAbstract"/>
  <xs:element name="ScheduleOfPersonsWereDirectorsOfGelteqLimitedLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedLineItems"/>
  <xs:element name="ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems"/>
  <xs:element name="ScheduleOfTradeAndOtherReceivablesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfTradeAndOtherReceivablesAbstract"/>
  <xs:element name="ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract"/>
<!-- [WMV6][HFze3o15EmPbesFPqDUEKtWbZAqKmotNQgn4i5n9ojyEUL25i8k1C41Um3ZQWalDOomfIzQJvpM2P2GgQdb5nXrP6oXIHYndbu6sfKPnSVEbs+LuYa6sN310C+nftRjgLf6MW/OFxBCZ7tZ7jvFhQsXiiGeKYgvLxYAXi1j0xDjp2klXR3Hl316AW2eWl7JKBBDOBJkVeME9nLwJIhGvIb5eAYXEsfURoV0rNxr/Ct01QntNBdxV6GatTsHLUkgWgeYzTldB3V1++Ti0ySwkYDo4zwJhRrb39c/aDT2cdbi/Lu+f+JdYKLt/PajmnowoxioTsqmu] CSR-->
  <xs:element name="DocumentAndEntityInformationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="gels_DocumentAndEntityInformationAbstract"/>
</xs:schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>9
<FILENAME>gels-20250630_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Fri Nov 14 21:52:18 UTC 2025 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ConsolidatedIncomeStatement" roleURI="http://www.gelteq.com/role/ConsolidatedIncomeStatement"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ConsolidatedBalanceSheet" roleURI="http://www.gelteq.com/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ConsolidatedCashFlow" roleURI="http://www.gelteq.com/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofOtherIncomeTable" roleURI="http://www.gelteq.com/role/ScheduleofOtherIncomeTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofEmploymentExpensesTable" roleURI="http://www.gelteq.com/role/ScheduleofEmploymentExpensesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofCorporateExpensesTable" roleURI="http://www.gelteq.com/role/ScheduleofCorporateExpensesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofIPORelatedExpensesTable" roleURI="http://www.gelteq.com/role/ScheduleofIPORelatedExpensesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofDepreciationandAmortisationExpenseTable" roleURI="http://www.gelteq.com/role/ScheduleofDepreciationandAmortisationExpenseTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofFinanceCostsTable" roleURI="http://www.gelteq.com/role/ScheduleofFinanceCostsTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofEffectiveIncomeTaxRateReconciliationTable" roleURI="http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofOtherDeferredTaxAssetsandPotentialTaxBenefitforTaxLossesTable" roleURI="http://www.gelteq.com/role/ScheduleofOtherDeferredTaxAssetsandPotentialTaxBenefitforTaxLossesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofCashandCashEquivalentsTable" roleURI="http://www.gelteq.com/role/ScheduleofCashandCashEquivalentsTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofTradeandOtherReceivablesTable" roleURI="http://www.gelteq.com/role/ScheduleofTradeandOtherReceivablesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofTradeandOtherPayablesTable" roleURI="http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofBorrowingsfromRelatedPartiesTable" roleURI="http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofMovementofDebtDiscountonConvertibleNotesTable" roleURI="http://www.gelteq.com/role/ScheduleofMovementofDebtDiscountonConvertibleNotesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofKeyManagementPersonneloftheConsolidatedEntityTable" roleURI="http://www.gelteq.com/role/ScheduleofKeyManagementPersonneloftheConsolidatedEntityTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable" roleURI="http://www.gelteq.com/role/ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable"/>
  <calculationLink xlink:role="http://www.gelteq.com/role/ConsolidatedIncomeStatement" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_GrossProfit" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GrossProfit"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromContractsWithCustomers" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RevenueFromContractsWithCustomers"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_GrossProfit" xlink:to="ifrs-full_RevenueFromContractsWithCustomers" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CostOfSales" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CostOfSales"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_GrossProfit" xlink:to="ifrs-full_CostOfSales" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossFromOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossFromOperatingActivities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_GrossProfit" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherIncome"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_OtherIncome" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EmployeeBenefitsExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EmployeeBenefitsExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_EmployeeBenefitsExpense" order="3" weight="-1"/>
    <loc xlink:type="locator" xlink:label="gels_CorporateExpenses" xlink:href="gels-20250630.xsd#gels_CorporateExpenses"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="gels_CorporateExpenses" order="4" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShareIssueRelatedCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShareIssueRelatedCost"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_ShareIssueRelatedCost" order="5" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationAndAmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationAndAmortisationExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_DepreciationAndAmortisationExpense" order="6" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ResearchAndDevelopmentExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ResearchAndDevelopmentExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_ResearchAndDevelopmentExpense" order="7" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdvertisingExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdvertisingExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_AdvertisingExpense" order="8" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FeeAndCommissionExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FeeAndCommissionExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_FeeAndCommissionExpense" order="9" weight="-1"/>
    <loc xlink:type="locator" xlink:label="gels_ConsultingFees" xlink:href="gels-20250630.xsd#gels_ConsultingFees"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="gels_ConsultingFees" order="10" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherExpenseByNature" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherExpenseByNature"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_OtherExpenseByNature" order="11" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InventoryWritedown2011" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InventoryWritedown2011"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_InventoryWritedown2011" order="12" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossFromOperatingActivities" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="gels_GainandlossOnExtinguishment" xlink:href="gels-20250630.xsd#gels_GainandlossOnExtinguishment"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="gels_GainandlossOnExtinguishment" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinanceCosts" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FinanceCosts"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_FinanceCosts" order="4" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLossBeforeTax" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:to="ifrs-full_ProfitLoss" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncome"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:to="ifrs-full_OtherComprehensiveIncome" order="2" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gelteq.com/role/ConsolidatedBalanceSheet" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentAssets"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalents"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CashAndCashEquivalents" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherCurrentReceivables"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_TradeAndOtherCurrentReceivables" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentAssets"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PropertyPlantAndEquipment"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_PropertyPlantAndEquipment" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LongtermDeposits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LongtermDeposits"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_LongtermDeposits" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Assets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Assets"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_CurrentAssets" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_NoncurrentAssets" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentLiabilities"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherCurrentPayables"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_TradeAndOtherCurrentPayables" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredIncomeIncludingContractLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredIncomeIncludingContractLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_DeferredIncomeIncludingContractLiabilities" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShorttermBorrowings"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_ShorttermBorrowings" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentLeaseLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentLeaseLiabilities" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentProvisionsForEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentProvisionsForEmployeeBenefits"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentProvisionsForEmployeeBenefits" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentLiabilities"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LongtermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LongtermBorrowings"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_LongtermBorrowings" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentProvisionsForEmployeeBenefits"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Liabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Liabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_CurrentLiabilities" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_NoncurrentLiabilities" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NetAssetsLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NetAssetsLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NetAssetsLiabilities" xlink:to="ifrs-full_Assets" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NetAssetsLiabilities" xlink:to="ifrs-full_Liabilities" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Equity"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapital"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_IssuedCapital" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AccumulatedOtherComprehensiveIncome"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_AccumulatedOtherComprehensiveIncome" order="2" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gelteq.com/role/ConsolidatedCashFlow" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="gels_TaxIncentivesFromResearchAndDevelopmentOperatingActivities" xlink:href="gels-20250630.xsd#gels_TaxIncentivesFromResearchAndDevelopmentOperatingActivities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="gels_TaxIncentivesFromResearchAndDevelopmentOperatingActivities" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="gels_PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax" xlink:href="gels-20250630.xsd#gels_PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="gels_PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax" order="3" weight="-1"/>
    <loc xlink:type="locator" xlink:label="gels_AdjustmentsForInterestAndOtherFinanceCosts" xlink:href="gels-20250630.xsd#gels_AdjustmentsForInterestAndOtherFinanceCosts"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="gels_AdjustmentsForInterestAndOtherFinanceCosts" order="4" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities"/>
    <loc xlink:type="locator" xlink:label="gels_ProceedsFromReleaseOfSecurityDeposits" xlink:href="gels-20250630.xsd#gels_ProceedsFromReleaseOfSecurityDeposits"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="gels_ProceedsFromReleaseOfSecurityDeposits" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" order="3" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromIssuingShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProceedsFromIssuingShares"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_ProceedsFromIssuingShares" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" order="3" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RepaymentsOfNoncurrentBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RepaymentsOfNoncurrentBorrowings"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_RepaymentsOfNoncurrentBorrowings" order="4" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsForShareIssueCosts" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PaymentsForShareIssueCosts"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_PaymentsForShareIssueCosts" order="5" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" order="6" weight="-1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalents"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities" order="2" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities" order="3" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gelteq.com/role/ScheduleofOtherIncomeTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherIncome"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ForeignExchangeGain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ForeignExchangeGain"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherIncome" xlink:to="ifrs-full_ForeignExchangeGain" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="gels_ResearchDevelopmentTaxIncentive" xlink:href="gels-20250630.xsd#gels_ResearchDevelopmentTaxIncentive"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_OtherIncome" xlink:to="gels_ResearchDevelopmentTaxIncentive" order="2" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gelteq.com/role/ScheduleofEmploymentExpensesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_EmployeeBenefitsExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EmployeeBenefitsExpense"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WagesAndSalaries" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_WagesAndSalaries"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EmployeeBenefitsExpense" xlink:to="ifrs-full_WagesAndSalaries" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EmployeeBenefitsExpense" xlink:to="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="gels_AccruedLeaveExpenses" xlink:href="gels-20250630.xsd#gels_AccruedLeaveExpenses"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EmployeeBenefitsExpense" xlink:to="gels_AccruedLeaveExpenses" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="gels_PayrollTaxExpense" xlink:href="gels-20250630.xsd#gels_PayrollTaxExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EmployeeBenefitsExpense" xlink:to="gels_PayrollTaxExpense" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="gels_LongServiceLeaveExpenses" xlink:href="gels-20250630.xsd#gels_LongServiceLeaveExpenses"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EmployeeBenefitsExpense" xlink:to="gels_LongServiceLeaveExpenses" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="gels_EmployeeRelatedExpenses" xlink:href="gels-20250630.xsd#gels_EmployeeRelatedExpenses"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_EmployeeBenefitsExpense" xlink:to="gels_EmployeeRelatedExpenses" order="6" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gelteq.com/role/ScheduleofCorporateExpensesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_CorporateExpenses" xlink:href="gels-20250630.xsd#gels_CorporateExpenses"/>
    <loc xlink:type="locator" xlink:label="gels_AccountingExpense" xlink:href="gels-20250630.xsd#gels_AccountingExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="gels_CorporateExpenses" xlink:to="gels_AccountingExpense" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfessionalFeesExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfessionalFeesExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="gels_CorporateExpenses" xlink:to="ifrs-full_ProfessionalFeesExpense" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="gels_ManagementFees" xlink:href="gels-20250630.xsd#gels_ManagementFees"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="gels_CorporateExpenses" xlink:to="gels_ManagementFees" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AuditorsRemuneration" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AuditorsRemuneration"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="gels_CorporateExpenses" xlink:to="ifrs-full_AuditorsRemuneration" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="gels_LegalFeenonIPORelatedinDollars" xlink:href="gels-20250630.xsd#gels_LegalFeenonIPORelatedinDollars"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="gels_CorporateExpenses" xlink:to="gels_LegalFeenonIPORelatedinDollars" order="5" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gelteq.com/role/ScheduleofIPORelatedExpensesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ShareIssueRelatedCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShareIssueRelatedCost"/>
    <loc xlink:type="locator" xlink:label="gels_LegalOfFees" xlink:href="gels-20250630.xsd#gels_LegalOfFees"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ShareIssueRelatedCost" xlink:to="gels_LegalOfFees" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="gels_ConsultantFees" xlink:href="gels-20250630.xsd#gels_ConsultantFees"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ShareIssueRelatedCost" xlink:to="gels_ConsultantFees" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AuditorsRemunerationForAuditServices" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AuditorsRemunerationForAuditServices"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_ShareIssueRelatedCost" xlink:to="ifrs-full_AuditorsRemunerationForAuditServices" order="3" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gelteq.com/role/ScheduleofDepreciationandAmortisationExpenseTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationAndAmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationAndAmortisationExpense"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AmortisationExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_DepreciationAndAmortisationExpense" xlink:to="ifrs-full_AmortisationExpense" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationPropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationPropertyPlantAndEquipment"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_DepreciationAndAmortisationExpense" xlink:to="ifrs-full_DepreciationPropertyPlantAndEquipment" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationRightofuseAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationRightofuseAssets"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_DepreciationAndAmortisationExpense" xlink:to="ifrs-full_DepreciationRightofuseAssets" order="3" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gelteq.com/role/ScheduleofFinanceCostsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_FinanceCosts" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FinanceCosts"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpenseOnBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestExpenseOnBorrowings"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_FinanceCosts" xlink:to="ifrs-full_InterestExpenseOnBorrowings" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="gels_InterestExpenseOnConvertibleNotes" xlink:href="gels-20250630.xsd#gels_InterestExpenseOnConvertibleNotes"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_FinanceCosts" xlink:to="gels_InterestExpenseOnConvertibleNotes" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpenseOnLeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestExpenseOnLeaseLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_FinanceCosts" xlink:to="ifrs-full_InterestExpenseOnLeaseLiabilities" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherFinanceCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherFinanceCost"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_FinanceCosts" xlink:to="ifrs-full_OtherFinanceCost" order="4" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TaxExpenseIncomeAtApplicableTaxRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TaxExpenseIncomeAtApplicableTaxRate"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:to="ifrs-full_TaxExpenseIncomeAtApplicableTaxRate" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences" xlink:href="gels-20250630.xsd#gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:to="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences" xlink:href="gels-20250630.xsd#gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:to="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses" xlink:href="gels-20250630.xsd#gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:to="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses" order="4" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gelteq.com/role/ScheduleofOtherDeferredTaxAssetsandPotentialTaxBenefitforTaxLossesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_NetDeferredTaxAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NetDeferredTaxAssets"/>
    <loc xlink:type="locator" xlink:label="gels_DeferredTaxAssetsPayablesAccruedExpensesAndProvisions" xlink:href="gels-20250630.xsd#gels_DeferredTaxAssetsPayablesAccruedExpensesAndProvisions"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NetDeferredTaxAssets" xlink:to="gels_DeferredTaxAssetsPayablesAccruedExpensesAndProvisions" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="gels_DeferredTaxAssetsDeferredRevenue" xlink:href="gels-20250630.xsd#gels_DeferredTaxAssetsDeferredRevenue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NetDeferredTaxAssets" xlink:to="gels_DeferredTaxAssetsDeferredRevenue" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="gels_DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods" xlink:href="gels-20250630.xsd#gels_DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NetDeferredTaxAssets" xlink:to="gels_DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="gels_DeferredTaxAssetsOtherRightOfUseAssets" xlink:href="gels-20250630.xsd#gels_DeferredTaxAssetsOtherRightOfUseAssets"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_NetDeferredTaxAssets" xlink:to="gels_DeferredTaxAssetsOtherRightOfUseAssets" order="4" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gelteq.com/role/ScheduleofCashandCashEquivalentsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalents"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BalancesWithBanks" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BalancesWithBanks"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_BalancesWithBanks" order="1" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gelteq.com/role/ScheduleofTradeandOtherReceivablesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherCurrentReceivables"/>
    <loc xlink:type="locator" xlink:label="gels_GoodsAndServicesTax" xlink:href="gels-20250630.xsd#gels_GoodsAndServicesTax"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_TradeAndOtherCurrentReceivables" xlink:to="gels_GoodsAndServicesTax" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherReceivables"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_TradeAndOtherCurrentReceivables" xlink:to="ifrs-full_OtherReceivables" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTradeReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentTradeReceivables"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_TradeAndOtherCurrentReceivables" xlink:to="ifrs-full_CurrentTradeReceivables" order="3" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherCurrentPayables"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayablesToTradeSuppliers"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Accruals" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Accruals"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="ifrs-full_Accruals" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentValueAddedTaxPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentValueAddedTaxPayables"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="ifrs-full_CurrentValueAddedTaxPayables" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="gels_WagesPayable" xlink:href="gels-20250630.xsd#gels_WagesPayable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="gels_WagesPayable" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="gels_PAYGWithholdingPayable" xlink:href="gels-20250630.xsd#gels_PAYGWithholdingPayable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="gels_PAYGWithholdingPayable" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="gels_SuperannuationPayable" xlink:href="gels-20250630.xsd#gels_SuperannuationPayable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="gels_SuperannuationPayable" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="gels_InsuranceFunding" xlink:href="gels-20250630.xsd#gels_InsuranceFunding"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="gels_InsuranceFunding" order="7" weight="1"/>
    <loc xlink:type="locator" xlink:label="gels_WagesPayableRelatedParty" xlink:href="gels-20250630.xsd#gels_WagesPayableRelatedParty"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="gels_WagesPayableRelatedParty" order="8" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_Borrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Borrowings"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShorttermBorrowings"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Borrowings" xlink:to="ifrs-full_ShorttermBorrowings" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LongtermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LongtermBorrowings"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_Borrowings" xlink:to="ifrs-full_LongtermBorrowings" order="2" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gelteq.com/role/ScheduleofMovementofDebtDiscountonConvertibleNotesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_TotalDebtDiscountOnConvertibleNotes" xlink:href="gels-20250630.xsd#gels_TotalDebtDiscountOnConvertibleNotes"/>
    <loc xlink:type="locator" xlink:label="gels_DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod" xlink:href="gels-20250630.xsd#gels_DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="gels_TotalDebtDiscountOnConvertibleNotes" xlink:to="gels_DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="gels_CorrectionOfDebtDiscountsAndDerivativeLiability" xlink:href="gels-20250630.xsd#gels_CorrectionOfDebtDiscountsAndDerivativeLiability"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="gels_TotalDebtDiscountOnConvertibleNotes" xlink:to="gels_CorrectionOfDebtDiscountsAndDerivativeLiability" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="gels_AmortizationOfDebtDiscount" xlink:href="gels-20250630.xsd#gels_AmortizationOfDebtDiscount"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="gels_TotalDebtDiscountOnConvertibleNotes" xlink:to="gels_AmortizationOfDebtDiscount" order="3" weight="-1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gelteq.com/role/ScheduleofKeyManagementPersonneloftheConsolidatedEntityTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensation" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_KeyManagementPersonnelCompensation"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_KeyManagementPersonnelCompensation" xlink:to="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_KeyManagementPersonnelCompensation" xlink:to="ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_KeyManagementPersonnelCompensation" xlink:to="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment" order="3" weight="1"/>
  </calculationLink>
  <calculationLink xlink:role="http://www.gelteq.com/role/ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Prepayments" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Prepayments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties" xlink:to="ifrs-full_Prepayments" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeReceivables"/>
<!-- [WMV6][6yxPlQNbCevBg71qG/DPy/wbII+G/UdSbfd6NDySBGU0Lx/h2GQHkUMTi5NfOK5P6sH0QMYhVGTTmS2orGk0yJYVlJzLZ/zph6kbXYRQb/K+lAqQ6WPH5aZ8/OdrbHk06DaMqvxR8WYeIAxnTvyrZsrdjlu3f/QhUwOzOugPsBV5cJPk2NMlTbwulDlyN7glyH0iBlZZpsQ9Twgik/3TiubkifpMEcrFr6fK8rWg4rFycKLKg9wklMM6OxUz45dE7XqKam56f8Ky++0f9lB93yKxo1OErgSVaA1lvU6wQ1RR32TR2aKhFyb2ketwqi2f+9HGm5ojgg==] CSR-->
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties" xlink:to="ifrs-full_TradeReceivables" order="2" weight="1"/>
  </calculationLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>10
<FILENAME>gels-20250630_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Fri Nov 14 21:52:18 UTC 2025 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:xbrldt="http://xbrl.org/2005/xbrldt">
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ConsolidatedIncomeStatement" roleURI="http://www.gelteq.com/role/ConsolidatedIncomeStatement"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ConsolidatedBalanceSheet" roleURI="http://www.gelteq.com/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ShareholdersEquityType2or3" roleURI="http://www.gelteq.com/role/ShareholdersEquityType2or3"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ConsolidatedCashFlow" roleURI="http://www.gelteq.com/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_GeneralInformation" roleURI="http://www.gelteq.com/role/GeneralInformation"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_BasisofPreparation" roleURI="http://www.gelteq.com/role/BasisofPreparation"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_SummaryofSignificantAccountingPolicies" roleURI="http://www.gelteq.com/role/SummaryofSignificantAccountingPolicies"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_CriticalAccountingJudgementsEstimatesandAssumptions" roleURI="http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptions"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_OperatingSegments" roleURI="http://www.gelteq.com/role/OperatingSegments"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_RevenuefromContractswithCustomers" roleURI="http://www.gelteq.com/role/RevenuefromContractswithCustomers"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_OtherIncome" roleURI="http://www.gelteq.com/role/OtherIncome"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_EmploymentExpenses" roleURI="http://www.gelteq.com/role/EmploymentExpenses"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_CorporateExpenses" roleURI="http://www.gelteq.com/role/CorporateExpenses"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_IPORelatedExpenses" roleURI="http://www.gelteq.com/role/IPORelatedExpenses"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_DepreciationandAmortisationExpense" roleURI="http://www.gelteq.com/role/DepreciationandAmortisationExpense"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ResearchExpenses" roleURI="http://www.gelteq.com/role/ResearchExpenses"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_FinanceCosts" roleURI="http://www.gelteq.com/role/FinanceCosts"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_IncomeTaxExpense" roleURI="http://www.gelteq.com/role/IncomeTaxExpense"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_CashandCashEquivalents" roleURI="http://www.gelteq.com/role/CashandCashEquivalents"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_TradeandOtherReceivables" roleURI="http://www.gelteq.com/role/TradeandOtherReceivables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_PrepaymentsandOtherAssets" roleURI="http://www.gelteq.com/role/PrepaymentsandOtherAssets"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_IntangibleAssets" roleURI="http://www.gelteq.com/role/IntangibleAssets"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_TradeandOtherPayables" roleURI="http://www.gelteq.com/role/TradeandOtherPayables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_DeferredRevenue" roleURI="http://www.gelteq.com/role/DeferredRevenue"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_Borrowings" roleURI="http://www.gelteq.com/role/Borrowings"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_EmployeeBenefitsProvisions" roleURI="http://www.gelteq.com/role/EmployeeBenefitsProvisions"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_IssuedCapital" roleURI="http://www.gelteq.com/role/IssuedCapital"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_Dividends" roleURI="http://www.gelteq.com/role/Dividends"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_FinancialRiskManagement" roleURI="http://www.gelteq.com/role/FinancialRiskManagement"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_KeyManagementPersonnel" roleURI="http://www.gelteq.com/role/KeyManagementPersonnel"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_Guarantees" roleURI="http://www.gelteq.com/role/Guarantees"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ContingentAssetsLiabilitiesandCommitments" roleURI="http://www.gelteq.com/role/ContingentAssetsLiabilitiesandCommitments"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_CapitalCommitmentsPropertyPlantandEquipment" roleURI="http://www.gelteq.com/role/CapitalCommitmentsPropertyPlantandEquipment"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_RelatedPartyTransactions" roleURI="http://www.gelteq.com/role/RelatedPartyTransactions"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_InterestsinSubsidiaries" roleURI="http://www.gelteq.com/role/InterestsinSubsidiaries"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_RemunerationofAuditors" roleURI="http://www.gelteq.com/role/RemunerationofAuditors"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_EventsAftertheReportingPeriod" roleURI="http://www.gelteq.com/role/EventsAftertheReportingPeriod"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivities" roleURI="http://www.gelteq.com/role/ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivities"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ChangesinLiabilitiesArisingfromFinancingActivities" roleURI="http://www.gelteq.com/role/ChangesinLiabilitiesArisingfromFinancingActivities"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_LossPerShare" roleURI="http://www.gelteq.com/role/LossPerShare"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_AccountingPoliciesByPolicy" roleURI="http://www.gelteq.com/role/AccountingPoliciesByPolicy"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_SummaryofSignificantAccountingPoliciesTables" roleURI="http://www.gelteq.com/role/SummaryofSignificantAccountingPoliciesTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_RevenuefromContractswithCustomersTables" roleURI="http://www.gelteq.com/role/RevenuefromContractswithCustomersTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_OtherIncomeTables" roleURI="http://www.gelteq.com/role/OtherIncomeTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_EmploymentExpensesTables" roleURI="http://www.gelteq.com/role/EmploymentExpensesTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_CorporateExpensesTables" roleURI="http://www.gelteq.com/role/CorporateExpensesTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_IPORelatedExpensesTables" roleURI="http://www.gelteq.com/role/IPORelatedExpensesTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_DepreciationandAmortisationExpenseTables" roleURI="http://www.gelteq.com/role/DepreciationandAmortisationExpenseTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ResearchExpensesTables" roleURI="http://www.gelteq.com/role/ResearchExpensesTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_FinanceCostsTables" roleURI="http://www.gelteq.com/role/FinanceCostsTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_IncomeTaxExpenseTables" roleURI="http://www.gelteq.com/role/IncomeTaxExpenseTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_CashandCashEquivalentsTables" roleURI="http://www.gelteq.com/role/CashandCashEquivalentsTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_TradeandOtherReceivablesTables" roleURI="http://www.gelteq.com/role/TradeandOtherReceivablesTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_PrepaymentsandOtherAssetsTables" roleURI="http://www.gelteq.com/role/PrepaymentsandOtherAssetsTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_IntangibleAssetsTables" roleURI="http://www.gelteq.com/role/IntangibleAssetsTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_TradeandOtherPayablesTables" roleURI="http://www.gelteq.com/role/TradeandOtherPayablesTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_DeferredRevenueTables" roleURI="http://www.gelteq.com/role/DeferredRevenueTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_BorrowingsTables" roleURI="http://www.gelteq.com/role/BorrowingsTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_EmployeeBenefitsProvisionsTables" roleURI="http://www.gelteq.com/role/EmployeeBenefitsProvisionsTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_IssuedCapitalTables" roleURI="http://www.gelteq.com/role/IssuedCapitalTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_FinancialRiskManagementTables" roleURI="http://www.gelteq.com/role/FinancialRiskManagementTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_KeyManagementPersonnelTables" roleURI="http://www.gelteq.com/role/KeyManagementPersonnelTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_RelatedPartyTransactionsTables" roleURI="http://www.gelteq.com/role/RelatedPartyTransactionsTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_InterestsinSubsidiariesTables" roleURI="http://www.gelteq.com/role/InterestsinSubsidiariesTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_RemunerationofAuditorsTables" roleURI="http://www.gelteq.com/role/RemunerationofAuditorsTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTables" roleURI="http://www.gelteq.com/role/ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ChangesinLiabilitiesArisingfromFinancingActivitiesTables" roleURI="http://www.gelteq.com/role/ChangesinLiabilitiesArisingfromFinancingActivitiesTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_LossPerShareTables" roleURI="http://www.gelteq.com/role/LossPerShareTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeTable" roleURI="http://www.gelteq.com/role/ScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofRevenuefromContractswithCustomersTable" roleURI="http://www.gelteq.com/role/ScheduleofRevenuefromContractswithCustomersTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofDisaggregationofRevenuebyGeographicalLocationTable" roleURI="http://www.gelteq.com/role/ScheduleofDisaggregationofRevenuebyGeographicalLocationTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofOtherIncomeTable" roleURI="http://www.gelteq.com/role/ScheduleofOtherIncomeTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofEmploymentExpensesTable" roleURI="http://www.gelteq.com/role/ScheduleofEmploymentExpensesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofCorporateExpensesTable" roleURI="http://www.gelteq.com/role/ScheduleofCorporateExpensesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofIPORelatedExpensesTable" roleURI="http://www.gelteq.com/role/ScheduleofIPORelatedExpensesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofDepreciationandAmortisationExpenseTable" roleURI="http://www.gelteq.com/role/ScheduleofDepreciationandAmortisationExpenseTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofResearchExpensesTable" roleURI="http://www.gelteq.com/role/ScheduleofResearchExpensesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofFinanceCostsTable" roleURI="http://www.gelteq.com/role/ScheduleofFinanceCostsTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofEffectiveIncomeTaxRateReconciliationTable" roleURI="http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofEffectiveIncomeTaxRateReconciliationTable_Parentheticals" roleURI="http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable_Parentheticals"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofOtherDeferredTaxAssetsandPotentialTaxBenefitforTaxLossesTable" roleURI="http://www.gelteq.com/role/ScheduleofOtherDeferredTaxAssetsandPotentialTaxBenefitforTaxLossesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofUnusedTaxLossesDeferredTaxAssetTable" roleURI="http://www.gelteq.com/role/ScheduleofUnusedTaxLossesDeferredTaxAssetTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofCashandCashEquivalentsTable" roleURI="http://www.gelteq.com/role/ScheduleofCashandCashEquivalentsTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofTradeandOtherReceivablesTable" roleURI="http://www.gelteq.com/role/ScheduleofTradeandOtherReceivablesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofPrepaymentsandOtherAssetsTable" roleURI="http://www.gelteq.com/role/ScheduleofPrepaymentsandOtherAssetsTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofIntangibleAssetsTable" roleURI="http://www.gelteq.com/role/ScheduleofIntangibleAssetsTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofReconciliationsoftheWrittenDownValuesTable" roleURI="http://www.gelteq.com/role/ScheduleofReconciliationsoftheWrittenDownValuesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofTradeandOtherPayablesTable" roleURI="http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofDeferredRevenueTable" roleURI="http://www.gelteq.com/role/ScheduleofDeferredRevenueTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofRecognisedasRevenueinFuturePeriodsTable" roleURI="http://www.gelteq.com/role/ScheduleofRecognisedasRevenueinFuturePeriodsTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofBorrowingsfromRelatedPartiesTable" roleURI="http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofBorrowingsfromRelatedPartiesTable_Parentheticals" roleURI="http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable_Parentheticals"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofMovementofShareholderLoansTable" roleURI="http://www.gelteq.com/role/ScheduleofMovementofShareholderLoansTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofMovementofConvertibleNotesTable" roleURI="http://www.gelteq.com/role/ScheduleofMovementofConvertibleNotesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofMovementofDebtDiscountonConvertibleNotesTable" roleURI="http://www.gelteq.com/role/ScheduleofMovementofDebtDiscountonConvertibleNotesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofEmployeeBenefitsProvisionsLiabilitiesTable" roleURI="http://www.gelteq.com/role/ScheduleofEmployeeBenefitsProvisionsLiabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofEmployeeEntitlementsAnnualLeaveTable" roleURI="http://www.gelteq.com/role/ScheduleofEmployeeEntitlementsAnnualLeaveTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofEmployeeEntitlementsLongServiceleaveTable" roleURI="http://www.gelteq.com/role/ScheduleofEmployeeEntitlementsLongServiceleaveTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofOrdinarySharesTable" roleURI="http://www.gelteq.com/role/ScheduleofOrdinarySharesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofMovementsinOrdinaryShareCapitalTable" roleURI="http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofCarryingAmountintheStatementofFinancialPositionTable" roleURI="http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofPersonswereDirectorsofGelteqLimitedTable" roleURI="http://www.gelteq.com/role/ScheduleofPersonswereDirectorsofGelteqLimitedTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofKeyManagementPersonneloftheConsolidatedEntityTable" roleURI="http://www.gelteq.com/role/ScheduleofKeyManagementPersonneloftheConsolidatedEntityTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofTransactionsOccurredwithRelatedPartiesTable" roleURI="http://www.gelteq.com/role/ScheduleofTransactionsOccurredwithRelatedPartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable" roleURI="http://www.gelteq.com/role/ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofBalancesareOutstandingwithRelatedPartiesTable" roleURI="http://www.gelteq.com/role/ScheduleofBalancesareOutstandingwithRelatedPartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofPrincipalSubsidiariesTable" roleURI="http://www.gelteq.com/role/ScheduleofPrincipalSubsidiariesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofServicesProvidedbytheAuditorsTable" roleURI="http://www.gelteq.com/role/ScheduleofServicesProvidedbytheAuditorsTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable" roleURI="http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesTable" roleURI="http://www.gelteq.com/role/ScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofLossPerShareTable" roleURI="http://www.gelteq.com/role/ScheduleofLossPerShareTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_CriticalAccountingJudgementsEstimatesandAssumptionsDetails" roleURI="http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptionsDetails"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_OperatingSegmentsDetails" roleURI="http://www.gelteq.com/role/OperatingSegmentsDetails"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_TradeandOtherReceivablesDetails" roleURI="http://www.gelteq.com/role/TradeandOtherReceivablesDetails"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_IntangibleAssetsDetails" roleURI="http://www.gelteq.com/role/IntangibleAssetsDetails"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_DeferredRevenueDetails" roleURI="http://www.gelteq.com/role/DeferredRevenueDetails"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_BorrowingsDetails" roleURI="http://www.gelteq.com/role/BorrowingsDetails"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_IssuedCapitalDetails" roleURI="http://www.gelteq.com/role/IssuedCapitalDetails"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_FinancialRiskManagementDetails" roleURI="http://www.gelteq.com/role/FinancialRiskManagementDetails"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_KeyManagementPersonnelDetails" roleURI="http://www.gelteq.com/role/KeyManagementPersonnelDetails"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ContingentAssetsLiabilitiesandCommitmentsDetails" roleURI="http://www.gelteq.com/role/ContingentAssetsLiabilitiesandCommitmentsDetails"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_CapitalCommitmentsPropertyPlantandEquipmentDetails" roleURI="http://www.gelteq.com/role/CapitalCommitmentsPropertyPlantandEquipmentDetails"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_EventsAftertheReportingPeriodDetails" roleURI="http://www.gelteq.com/role/EventsAftertheReportingPeriodDetails"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#DocumentAndEntityInformation" roleURI="http://www.gelteq.com/role/DocumentAndEntityInformation"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" arcroleURI="http://xbrl.org/int/dim/arcrole/all"/>
  <definitionLink xlink:role="http://www.gelteq.com/role/ConsolidatedIncomeStatement" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeStatementAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeStatementAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromContractsWithCustomers" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RevenueFromContractsWithCustomers"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_RevenueFromContractsWithCustomers" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CostOfSales" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CostOfSales"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_CostOfSales" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GrossProfit" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GrossProfit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_GrossProfit" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_OtherIncome" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EmployeeBenefitsExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EmployeeBenefitsExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_EmployeeBenefitsExpense" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_CorporateExpenses" xlink:href="gels-20250630.xsd#gels_CorporateExpenses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="gels_CorporateExpenses" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShareIssueRelatedCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShareIssueRelatedCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_ShareIssueRelatedCost" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationAndAmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationAndAmortisationExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_DepreciationAndAmortisationExpense" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ResearchAndDevelopmentExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ResearchAndDevelopmentExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_ResearchAndDevelopmentExpense" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdvertisingExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdvertisingExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_AdvertisingExpense" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FeeAndCommissionExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FeeAndCommissionExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_FeeAndCommissionExpense" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ConsultingFees" xlink:href="gels-20250630.xsd#gels_ConsultingFees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="gels_ConsultingFees" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherExpenseByNature" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherExpenseByNature"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_OtherExpenseByNature" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InventoryWritedown2011" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InventoryWritedown2011"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_InventoryWritedown2011" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossFromOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossFromOperatingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_ProfitLossFromOperatingActivities" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinanceCosts" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FinanceCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_FinanceCosts" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_GainandlossOnExtinguishment" xlink:href="gels-20250630.xsd#gels_GainandlossOnExtinguishment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="gels_GainandlossOnExtinguishment" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_ProfitLossBeforeTax" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_ProfitLoss" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_OtherComprehensiveIncome" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BasicEarningsLossPerShare" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BasicEarningsLossPerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_BasicEarningsLossPerShare" order="23" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DilutedEarningsLossPerShare" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DilutedEarningsLossPerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_DilutedEarningsLossPerShare" order="24" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ConsolidatedBalanceSheet" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfFinancialPositionAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_CashAndCashEquivalents" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherCurrentReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentReceivables" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_CurrentAssets" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_PropertyPlantAndEquipment" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LongtermDeposits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LongtermDeposits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_LongtermDeposits" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_NoncurrentAssets" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Assets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Assets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_Assets" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherCurrentPayables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentPayables" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredIncomeIncludingContractLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredIncomeIncludingContractLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_DeferredIncomeIncludingContractLiabilities" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShorttermBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_ShorttermBorrowings" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentLeaseLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_CurrentLeaseLiabilities" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentProvisionsForEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentProvisionsForEmployeeBenefits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_CurrentProvisionsForEmployeeBenefits" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_CurrentLiabilities" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LongtermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LongtermBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_LongtermBorrowings" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentProvisionsForEmployeeBenefits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_NoncurrentLiabilities" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Liabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Liabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_Liabilities" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NetAssetsLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NetAssetsLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_NetAssetsLiabilities" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_IssuedCapital" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AccumulatedOtherComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_AccumulatedOtherComprehensiveIncome" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Equity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_Equity" order="22" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ShareholdersEquityType2or3" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfChangesInEquityLineItems"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityTable" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfChangesInEquityTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_StatementOfChangesInEquityTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComponentsOfEquityAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="ifrs-full_StatementOfChangesInEquityTable" xlink:to="ifrs-full_ComponentsOfEquityAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComponentsOfEquityDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_ComponentsOfEquityDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComponentsOfEquityDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_ComponentsOfEquityDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapitalMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ComponentsOfEquityDomain" xlink:to="ifrs-full_IssuedCapitalMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherReservesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherReservesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ComponentsOfEquityDomain" xlink:to="ifrs-full_OtherReservesMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RetainedEarningsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RetainedEarningsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ComponentsOfEquityDomain" xlink:to="ifrs-full_RetainedEarningsMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Equity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_Equity" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_ProfitLoss" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_OtherComprehensiveIncome" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_ComprehensiveIncome" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ShareCapitalSubscribed" xlink:href="gels-20250630.xsd#gels_ShareCapitalSubscribed"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="gels_ShareCapitalSubscribed" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_IssueOfSharesOnPlacement" xlink:href="gels-20250630.xsd#gels_IssueOfSharesOnPlacement"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="gels_IssueOfSharesOnPlacement" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ShareIssuedInLieuOfServicesi" xlink:href="gels-20250630.xsd#gels_ShareIssuedInLieuOfServicesi"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="gels_ShareIssuedInLieuOfServicesi" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_SharePurchaseAgreementCommitment" xlink:href="gels-20250630.xsd#gels_SharePurchaseAgreementCommitment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="gels_SharePurchaseAgreementCommitment" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ShareIssuedTowardsRepaymentOfConvertibleNotes" xlink:href="gels-20250630.xsd#gels_ShareIssuedTowardsRepaymentOfConvertibleNotes"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="gels_ShareIssuedTowardsRepaymentOfConvertibleNotes" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_SharesIssuedToARCGroupForIPORelatedFees" xlink:href="gels-20250630.xsd#gels_SharesIssuedToARCGroupForIPORelatedFees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="gels_SharesIssuedToARCGroupForIPORelatedFees" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_CostOfCapitalRaising" xlink:href="gels-20250630.xsd#gels_CostOfCapitalRaising"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="gels_CostOfCapitalRaising" order="11" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ConsolidatedCashFlow" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfCashFlowsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfCashFlowsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_TaxIncentivesFromResearchAndDevelopmentOperatingActivities" xlink:href="gels-20250630.xsd#gels_TaxIncentivesFromResearchAndDevelopmentOperatingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="gels_TaxIncentivesFromResearchAndDevelopmentOperatingActivities" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax" xlink:href="gels-20250630.xsd#gels_PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="gels_PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_AdjustmentsForInterestAndOtherFinanceCosts" xlink:href="gels-20250630.xsd#gels_AdjustmentsForInterestAndOtherFinanceCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="gels_AdjustmentsForInterestAndOtherFinanceCosts" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ProceedsFromReleaseOfSecurityDeposits" xlink:href="gels-20250630.xsd#gels_ProceedsFromReleaseOfSecurityDeposits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="gels_ProceedsFromReleaseOfSecurityDeposits" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromIssuingShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProceedsFromIssuingShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_ProceedsFromIssuingShares" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RepaymentsOfNoncurrentBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RepaymentsOfNoncurrentBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_RepaymentsOfNoncurrentBorrowings" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsForShareIssueCosts" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PaymentsForShareIssueCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_PaymentsForShareIssueCosts" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashAndCashEquivalents" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" order="18" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/GeneralInformation" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_GeneralInformationAbstract" xlink:href="gels-20250630.xsd#gels_GeneralInformationAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_GeneralInformationAbstract" xlink:to="ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/BasisofPreparation" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_NotesAndOtherExplanatoryInformationAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NotesAndOtherExplanatoryInformationAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_NotesAndOtherExplanatoryInformationAbstract" xlink:to="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/SummaryofSignificantAccountingPolicies" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfChangesInAccountingEstimatesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfChangesInAccountingEstimatesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfChangesInAccountingEstimatesAbstract" xlink:to="ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptions" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_CriticalAccountingJudgementsEstimatesAndAssumptionsAbstract" xlink:href="gels-20250630.xsd#gels_CriticalAccountingJudgementsEstimatesAndAssumptionsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_CriticalAccountingJudgementsEstimatesAndAssumptionsAbstract" xlink:to="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/OperatingSegments" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfOperatingSegmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsAbstract" xlink:to="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/RevenuefromContractswithCustomers" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract" xlink:to="ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/OtherIncome" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_OtherIncomesAbstract" xlink:href="gels-20250630.xsd#gels_OtherIncomesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfExpensesByNatureExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfExpensesByNatureExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_OtherIncomesAbstract" xlink:to="ifrs-full_DisclosureOfExpensesByNatureExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/EmploymentExpenses" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_EmploymentExpensesAbstract" xlink:href="gels-20250630.xsd#gels_EmploymentExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfEmployeeExpenseExplanatory" xlink:href="gels-20250630.xsd#gels_DisclosureOfEmployeeExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_EmploymentExpensesAbstract" xlink:to="gels_DisclosureOfEmployeeExpenseExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/CorporateExpenses" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfCorporateExpensesAbstract" xlink:href="gels-20250630.xsd#gels_DisclosureOfCorporateExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfCorporateExpensesExplanatoryTextBlock" xlink:href="gels-20250630.xsd#gels_DisclosureOfCorporateExpensesExplanatoryTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_DisclosureOfCorporateExpensesAbstract" xlink:to="gels_DisclosureOfCorporateExpensesExplanatoryTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/IPORelatedExpenses" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_InitialPublicOfferingRelatedExpensesAbstract" xlink:href="gels-20250630.xsd#gels_InitialPublicOfferingRelatedExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfAttributionOfIPORelatedExpenseExplanatory" xlink:href="gels-20250630.xsd#gels_DisclosureOfAttributionOfIPORelatedExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_InitialPublicOfferingRelatedExpensesAbstract" xlink:to="gels_DisclosureOfAttributionOfIPORelatedExpenseExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/DepreciationandAmortisationExpense" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationAndAmortisationExpenseAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationAndAmortisationExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DepreciationAndAmortisationExpenseAbstract" xlink:to="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ResearchExpenses" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_MaterialIncomeAndExpenseAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MaterialIncomeAndExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MaterialIncomeAndExpenseAbstract" xlink:to="ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/FinanceCosts" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_FinanceCostsAbstract" xlink:href="gels-20250630.xsd#gels_FinanceCostsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinanceCostExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinanceCostExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_FinanceCostsAbstract" xlink:to="ifrs-full_DisclosureOfFinanceCostExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/IncomeTaxExpense" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIncomeTaxExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIncomeTaxExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:to="ifrs-full_DisclosureOfIncomeTaxExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/CashandCashEquivalents" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashAndCashEquivalentsAbstract" xlink:to="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/TradeandOtherReceivables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherReceivablesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/PrepaymentsandOtherAssets" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfPrepaymentsAndOtherAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfPrepaymentsAndOtherAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract" xlink:to="ifrs-full_DisclosureOfPrepaymentsAndOtherAssetsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/IntangibleAssets" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsAndGoodwillAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsAndGoodwillAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IntangibleAssetsAndGoodwillAbstract" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/TradeandOtherPayables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayablesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TradeAndOtherPayablesAbstract" xlink:to="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/DeferredRevenue" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfDeferredRevenueAbstract" xlink:href="gels-20250630.xsd#gels_DisclosureOfDeferredRevenueAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDeferredIncomeExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDeferredIncomeExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_DisclosureOfDeferredRevenueAbstract" xlink:to="ifrs-full_DisclosureOfDeferredIncomeExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/Borrowings" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBorrowingsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfBorrowingsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_BorrowingsAbstract" xlink:to="ifrs-full_DisclosureOfBorrowingsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/EmployeeBenefitsProvisions" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfEmployeeBenefitsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:to="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/IssuedCapital" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapitalAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIssuedCapitalExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIssuedCapitalExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="ifrs-full_DisclosureOfIssuedCapitalExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/Dividends" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfDividendsAbstract" xlink:href="gels-20250630.xsd#gels_DisclosureOfDividendsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDividendsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDividendsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_DisclosureOfDividendsAbstract" xlink:to="ifrs-full_DisclosureOfDividendsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/FinancialRiskManagement" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_FinancialRiskManagementAbstract" xlink:href="gels-20250630.xsd#gels_FinancialRiskManagementAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialRiskManagementExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_FinancialRiskManagementAbstract" xlink:to="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/KeyManagementPersonnel" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_KeyManagementPersonnelAbstract" xlink:href="gels-20250630.xsd#gels_KeyManagementPersonnelAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_KeyManagementPersonnelAbstract" xlink:to="ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/Guarantees" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CorporateInformationAndStatementOfIFRSComplianceAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CorporateInformationAndStatementOfIFRSComplianceAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CorporateInformationAndStatementOfIFRSComplianceAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ContingentAssetsLiabilitiesandCommitments" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ContingentAssetsLiabilitiesAndCommitmentsAbstract" xlink:href="gels-20250630.xsd#gels_ContingentAssetsLiabilitiesAndCommitmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ContingentAssetsLiabilitiesAndCommitmentsAbstract" xlink:to="ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/CapitalCommitmentsPropertyPlantandEquipment" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CapitalCommitmentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CapitalCommitmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfCommitmentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CapitalCommitmentsAbstract" xlink:to="ifrs-full_DisclosureOfCommitmentsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/RelatedPartyTransactions" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RelatedPartyTransactionsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfRelatedPartyExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfRelatedPartyExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RelatedPartyTransactionsAbstract" xlink:to="ifrs-full_DisclosureOfRelatedPartyExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/InterestsinSubsidiaries" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_InterestsInSubsidiariesAbstract" xlink:href="gels-20250630.xsd#gels_InterestsInSubsidiariesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInterestsInSubsidiariesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfInterestsInSubsidiariesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_InterestsInSubsidiariesAbstract" xlink:to="ifrs-full_DisclosureOfInterestsInSubsidiariesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/RemunerationofAuditors" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_AuditorsRemunerationAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AuditorsRemunerationAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAuditorsRemunerationExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAuditorsRemunerationExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AuditorsRemunerationAbstract" xlink:to="ifrs-full_DisclosureOfAuditorsRemunerationExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/EventsAftertheReportingPeriod" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_EventsAfterTheReportingPeriodAbstract" xlink:href="gels-20250630.xsd#gels_EventsAfterTheReportingPeriodAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_EventsAfterTheReportingPeriodAbstract" xlink:to="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivities" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract" xlink:href="gels-20250630.xsd#gels_ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract" xlink:to="ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ChangesinLiabilitiesArisingfromFinancingActivities" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract" xlink:to="ifrs-full_DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/LossPerShare" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_EarningsPerShareAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EarningsPerShareAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEarningsPerShareExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfEarningsPerShareExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EarningsPerShareAbstract" xlink:to="ifrs-full_DisclosureOfEarningsPerShareExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/AccountingPoliciesByPolicy" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation" xlink:href="gels-20250630.xsd#gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock" xlink:href="gels-20250630.xsd#gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock" xlink:href="gels-20250630.xsd#gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock" xlink:href="gels-20250630.xsd#gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory" order="23" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock" xlink:href="gels-20250630.xsd#gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock" order="24" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/SummaryofSignificantAccountingPoliciesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfChangesInAccountingEstimatesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfChangesInAccountingEstimatesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfChangesInAccountingEstimatesAbstract" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/RevenuefromContractswithCustomersTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract" xlink:to="ifrs-full_InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract" xlink:to="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/OtherIncomeTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_OtherIncomesAbstract" xlink:href="gels-20250630.xsd#gels_OtherIncomesAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfOtherIncomeExplanatoryTextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfOtherIncomeExplanatoryTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_OtherIncomesAbstract" xlink:to="gels_ScheduleOfOtherIncomeExplanatoryTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/EmploymentExpensesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_EmploymentExpensesAbstract" xlink:href="gels-20250630.xsd#gels_EmploymentExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfEmploymentExpensesExplanatory" xlink:href="gels-20250630.xsd#gels_ScheduleOfEmploymentExpensesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_EmploymentExpensesAbstract" xlink:to="gels_ScheduleOfEmploymentExpensesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/CorporateExpensesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfCorporateExpensesAbstract" xlink:href="gels-20250630.xsd#gels_DisclosureOfCorporateExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfCorporateExpensesExplanatory" xlink:href="gels-20250630.xsd#gels_ScheduleOfCorporateExpensesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_DisclosureOfCorporateExpensesAbstract" xlink:to="gels_ScheduleOfCorporateExpensesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/IPORelatedExpensesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_InitialPublicOfferingRelatedExpensesAbstract" xlink:href="gels-20250630.xsd#gels_InitialPublicOfferingRelatedExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_InitialPublicOfferingRelatedExpensesAbstract" xlink:to="gels_ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/DepreciationandAmortisationExpenseTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationAndAmortisationExpenseAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationAndAmortisationExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_DisclosuresOfDepreciationAndAmortisationExpenseExplanatory" xlink:href="gels-20250630.xsd#gels_DisclosuresOfDepreciationAndAmortisationExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DepreciationAndAmortisationExpenseAbstract" xlink:to="gels_DisclosuresOfDepreciationAndAmortisationExpenseExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ResearchExpensesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_MaterialIncomeAndExpenseAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MaterialIncomeAndExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfResearchAndDevelopmentExpensetextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfResearchAndDevelopmentExpensetextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MaterialIncomeAndExpenseAbstract" xlink:to="gels_ScheduleOfResearchAndDevelopmentExpensetextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/FinanceCostsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_FinanceCostsAbstract" xlink:href="gels-20250630.xsd#gels_FinanceCostsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_FinanceCostsAbstract" xlink:to="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/IncomeTaxExpenseTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock" xlink:href="gels-20250630.xsd#gels_DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:to="gels_DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:to="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:to="gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/CashandCashEquivalentsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalentsAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfCashAndCashEquivalentsExplanatory" xlink:href="gels-20250630.xsd#gels_ScheduleOfCashAndCashEquivalentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashAndCashEquivalentsAbstract" xlink:to="gels_ScheduleOfCashAndCashEquivalentsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/TradeandOtherReceivablesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherReceivablesAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfTradeAndOtherReceivablesExplanatory" xlink:href="gels-20250630.xsd#gels_ScheduleOfTradeAndOtherReceivablesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="gels_ScheduleOfTradeAndOtherReceivablesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/PrepaymentsandOtherAssetsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract" xlink:to="gels_ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/IntangibleAssetsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsAndGoodwillAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsAndGoodwillAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IntangibleAssetsAndGoodwillAbstract" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IntangibleAssetsAndGoodwillAbstract" xlink:to="ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/TradeandOtherPayablesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayablesAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfTradeAndOtherPayableExplanatory" xlink:href="gels-20250630.xsd#gels_DisclosureOfTradeAndOtherPayableExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TradeAndOtherPayablesAbstract" xlink:to="gels_DisclosureOfTradeAndOtherPayableExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/DeferredRevenueTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfDeferredRevenueAbstract" xlink:href="gels-20250630.xsd#gels_DisclosureOfDeferredRevenueAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfDeferredRevenueExplanatory" xlink:href="gels-20250630.xsd#gels_ScheduleOfDeferredRevenueExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_DisclosureOfDeferredRevenueAbstract" xlink:to="gels_ScheduleOfDeferredRevenueExplanatory" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_DisclosureOfDeferredRevenueAbstract" xlink:to="ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/BorrowingsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_BorrowingsAbstract" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsExplanatory" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfMovementOfShareholderLoanstextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfMovementOfShareholderLoanstextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_BorrowingsAbstract" xlink:to="gels_ScheduleOfMovementOfShareholderLoanstextBlock" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfMovementOfConvertibleNotestextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfMovementOfConvertibleNotestextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_BorrowingsAbstract" xlink:to="gels_ScheduleOfMovementOfConvertibleNotestextBlock" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_BorrowingsAbstract" xlink:to="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/EmployeeBenefitsProvisionsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock" xlink:href="gels-20250630.xsd#gels_DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:to="gels_DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_EmployeeEntitlementsAnnualLeaveExplanatory" xlink:href="gels-20250630.xsd#gels_EmployeeEntitlementsAnnualLeaveExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:to="gels_EmployeeEntitlementsAnnualLeaveExplanatory" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:to="gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/IssuedCapitalTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapitalAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfOrdinarySharesExplanatoryTextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfOrdinarySharesExplanatoryTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="gels_ScheduleOfOrdinarySharesExplanatoryTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="gels_ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/FinancialRiskManagementTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_FinancialRiskManagementAbstract" xlink:href="gels-20250630.xsd#gels_FinancialRiskManagementAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_FinancialRiskManagementAbstract" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/KeyManagementPersonnelTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_KeyManagementPersonnelAbstract" xlink:href="gels-20250630.xsd#gels_KeyManagementPersonnelAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory" xlink:href="gels-20250630.xsd#gels_DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_KeyManagementPersonnelAbstract" xlink:to="gels_DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_KeyManagementPersonnelAbstract" xlink:to="ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/RelatedPartyTransactionsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RelatedPartyTransactionsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RelatedPartyTransactionsAbstract" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock" xlink:href="gels-20250630.xsd#gels_DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RelatedPartyTransactionsAbstract" xlink:to="gels_DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock" xlink:href="gels-20250630.xsd#gels_DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RelatedPartyTransactionsAbstract" xlink:to="gels_DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/InterestsinSubsidiariesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_InterestsInSubsidiariesAbstract" xlink:href="gels-20250630.xsd#gels_InterestsInSubsidiariesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_InterestsInSubsidiariesAbstract" xlink:to="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/RemunerationofAuditorsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_AuditorsRemunerationAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AuditorsRemunerationAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfProductsAndServicesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfProductsAndServicesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_AuditorsRemunerationAbstract" xlink:to="ifrs-full_DisclosureOfProductsAndServicesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract" xlink:href="gels-20250630.xsd#gels_ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock" xlink:href="gels-20250630.xsd#gels_DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract" xlink:to="gels_DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ChangesinLiabilitiesArisingfromFinancingActivitiesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialLiabilitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialLiabilitiesExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract" xlink:to="ifrs-full_DisclosureOfFinancialLiabilitiesExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/LossPerShareTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_EarningsPerShareAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EarningsPerShareAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EarningsPerShareExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EarningsPerShareExplanatory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_EarningsPerShareAbstract" xlink:to="ifrs-full_EarningsPerShareExplanatory" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems"/>
    <loc xlink:type="locator" xlink:label="gels_SummaryofSignificantAccountingPoliciesScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeDetailsTable" xlink:href="gels-20250630.xsd#gels_SummaryofSignificantAccountingPoliciesScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems" xlink:to="gels_SummaryofSignificantAccountingPoliciesScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_SummaryofSignificantAccountingPoliciesScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeDetailsTable" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_TradeSecretMember" xlink:href="gels-20250630.xsd#gels_TradeSecretMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" xlink:to="gels_TradeSecretMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_PatentsAndTrademarksMember" xlink:href="gels-20250630.xsd#gels_PatentsAndTrademarksMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" xlink:to="gels_PatentsAndTrademarksMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems" xlink:to="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofRevenuefromContractswithCustomersTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfRevenueFromContractsWithCustomersAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfRevenueFromContractsWithCustomersAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromContractsWithCustomers" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RevenueFromContractsWithCustomers"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfRevenueFromContractsWithCustomersAbstract" xlink:to="ifrs-full_RevenueFromContractsWithCustomers" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofDisaggregationofRevenuebyGeographicalLocationTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsLineItems" xlink:href="gels-20250630.xsd#gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsTable" xlink:href="gels-20250630.xsd#gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsLineItems" xlink:to="gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_StatementGeographicalAxis" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_StatementGeographicalAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsTable" xlink:to="srt_StatementGeographicalAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_SegmentGeographicalDomain" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_SegmentGeographicalDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_StatementGeographicalAxis" xlink:to="srt_SegmentGeographicalDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_SegmentGeographicalDomain_0" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_SegmentGeographicalDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_StatementGeographicalAxis" xlink:to="srt_SegmentGeographicalDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="country_US" xlink:href="https://xbrl.sec.gov/country/2024/country-2024.xsd#country_US"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_SegmentGeographicalDomain" xlink:to="country_US" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="country_AU" xlink:href="https://xbrl.sec.gov/country/2024/country-2024.xsd#country_AU"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_SegmentGeographicalDomain" xlink:to="country_AU" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromContractsWithCustomers" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RevenueFromContractsWithCustomers"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsLineItems" xlink:to="ifrs-full_RevenueFromContractsWithCustomers" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofOtherIncomeTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfOtherIncomeAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfOtherIncomeAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ForeignExchangeGain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ForeignExchangeGain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfOtherIncomeAbstract" xlink:to="ifrs-full_ForeignExchangeGain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ResearchDevelopmentTaxIncentive" xlink:href="gels-20250630.xsd#gels_ResearchDevelopmentTaxIncentive"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfOtherIncomeAbstract" xlink:to="gels_ResearchDevelopmentTaxIncentive" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfOtherIncomeAbstract" xlink:to="ifrs-full_OtherIncome" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofEmploymentExpensesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfEmploymentExpensesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfEmploymentExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WagesAndSalaries" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_WagesAndSalaries"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfEmploymentExpensesAbstract" xlink:to="ifrs-full_WagesAndSalaries" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfEmploymentExpensesAbstract" xlink:to="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_AccruedLeaveExpenses" xlink:href="gels-20250630.xsd#gels_AccruedLeaveExpenses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfEmploymentExpensesAbstract" xlink:to="gels_AccruedLeaveExpenses" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_PayrollTaxExpense" xlink:href="gels-20250630.xsd#gels_PayrollTaxExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfEmploymentExpensesAbstract" xlink:to="gels_PayrollTaxExpense" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_LongServiceLeaveExpenses" xlink:href="gels-20250630.xsd#gels_LongServiceLeaveExpenses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfEmploymentExpensesAbstract" xlink:to="gels_LongServiceLeaveExpenses" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_EmployeeRelatedExpenses" xlink:href="gels-20250630.xsd#gels_EmployeeRelatedExpenses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfEmploymentExpensesAbstract" xlink:to="gels_EmployeeRelatedExpenses" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EmployeeBenefitsExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EmployeeBenefitsExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfEmploymentExpensesAbstract" xlink:to="ifrs-full_EmployeeBenefitsExpense" order="6" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofCorporateExpensesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfCorporateExpensesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfCorporateExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_AccountingExpense" xlink:href="gels-20250630.xsd#gels_AccountingExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfCorporateExpensesAbstract" xlink:to="gels_AccountingExpense" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfessionalFeesExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfessionalFeesExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfCorporateExpensesAbstract" xlink:to="ifrs-full_ProfessionalFeesExpense" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ManagementFees" xlink:href="gels-20250630.xsd#gels_ManagementFees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfCorporateExpensesAbstract" xlink:to="gels_ManagementFees" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AuditorsRemuneration" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AuditorsRemuneration"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfCorporateExpensesAbstract" xlink:to="ifrs-full_AuditorsRemuneration" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_LegalFeenonIPORelatedinDollars" xlink:href="gels-20250630.xsd#gels_LegalFeenonIPORelatedinDollars"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfCorporateExpensesAbstract" xlink:to="gels_LegalFeenonIPORelatedinDollars" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_CorporateExpenses" xlink:href="gels-20250630.xsd#gels_CorporateExpenses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfCorporateExpensesAbstract" xlink:to="gels_CorporateExpenses" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofIPORelatedExpensesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems"/>
    <loc xlink:type="locator" xlink:label="gels_IPORelatedExpensesScheduleofIPORelatedExpensesDetailsTable" xlink:href="gels-20250630.xsd#gels_IPORelatedExpensesScheduleofIPORelatedExpensesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:to="gels_IPORelatedExpensesScheduleofIPORelatedExpensesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfOrdinarySharesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfOrdinarySharesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_IPORelatedExpensesScheduleofIPORelatedExpensesDetailsTable" xlink:to="ifrs-full_ClassesOfOrdinarySharesAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfOrdinarySharesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfOrdinarySharesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfOrdinarySharesAxis" xlink:to="ifrs-full_ClassesOfOrdinarySharesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfOrdinarySharesDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfOrdinarySharesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfOrdinarySharesAxis" xlink:to="ifrs-full_ClassesOfOrdinarySharesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_IPORelatedExpenseMember" xlink:href="gels-20250630.xsd#gels_IPORelatedExpenseMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfOrdinarySharesDomain" xlink:to="gels_IPORelatedExpenseMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_LegalOfFees" xlink:href="gels-20250630.xsd#gels_LegalOfFees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:to="gels_LegalOfFees" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ConsultantFees" xlink:href="gels-20250630.xsd#gels_ConsultantFees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:to="gels_ConsultantFees" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AuditorsRemunerationForAuditServices" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AuditorsRemunerationForAuditServices"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:to="ifrs-full_AuditorsRemunerationForAuditServices" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShareIssueRelatedCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShareIssueRelatedCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:to="ifrs-full_ShareIssueRelatedCost" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofDepreciationandAmortisationExpenseTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfDepreciationAndAmortisationExpenseAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfDepreciationAndAmortisationExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AmortisationExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfDepreciationAndAmortisationExpenseAbstract" xlink:to="ifrs-full_AmortisationExpense" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationPropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationPropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfDepreciationAndAmortisationExpenseAbstract" xlink:to="ifrs-full_DepreciationPropertyPlantAndEquipment" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationRightofuseAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationRightofuseAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfDepreciationAndAmortisationExpenseAbstract" xlink:to="ifrs-full_DepreciationRightofuseAssets" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationAndAmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationAndAmortisationExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfDepreciationAndAmortisationExpenseAbstract" xlink:to="ifrs-full_DepreciationAndAmortisationExpense" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofResearchExpensesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ResearchExpensesAbstract" xlink:href="gels-20250630.xsd#gels_ResearchExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ResearchAndDevelopmentExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ResearchAndDevelopmentExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ResearchExpensesAbstract" xlink:to="ifrs-full_ResearchAndDevelopmentExpense" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofFinanceCostsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_FinanceCostsAbstract" xlink:href="gels-20250630.xsd#gels_FinanceCostsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpenseOnBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestExpenseOnBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_FinanceCostsAbstract" xlink:to="ifrs-full_InterestExpenseOnBorrowings" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_InterestExpenseOnConvertibleNotes" xlink:href="gels-20250630.xsd#gels_InterestExpenseOnConvertibleNotes"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_FinanceCostsAbstract" xlink:to="gels_InterestExpenseOnConvertibleNotes" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpenseOnLeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestExpenseOnLeaseLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_FinanceCostsAbstract" xlink:to="ifrs-full_InterestExpenseOnLeaseLiabilities" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherFinanceCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherFinanceCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_FinanceCostsAbstract" xlink:to="ifrs-full_OtherFinanceCost" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinanceCosts" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FinanceCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_FinanceCostsAbstract" xlink:to="ifrs-full_FinanceCosts" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract" xlink:to="ifrs-full_ProfitLossBeforeTax" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TaxExpenseIncomeAtApplicableTaxRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TaxExpenseIncomeAtApplicableTaxRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract" xlink:to="ifrs-full_TaxExpenseIncomeAtApplicableTaxRate" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences" xlink:href="gels-20250630.xsd#gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract" xlink:to="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences" xlink:href="gels-20250630.xsd#gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract" xlink:to="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses" xlink:href="gels-20250630.xsd#gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract" xlink:to="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable_Parentheticals" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ApplicableTaxRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ApplicableTaxRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract" xlink:to="ifrs-full_ApplicableTaxRate" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofOtherDeferredTaxAssetsandPotentialTaxBenefitforTaxLossesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfOtherDeferredTaxAssetsAndPotentialTaxBenefitForTaxLossesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfOtherDeferredTaxAssetsAndPotentialTaxBenefitForTaxLossesAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_DeferredTaxAssetsPayablesAccruedExpensesAndProvisions" xlink:href="gels-20250630.xsd#gels_DeferredTaxAssetsPayablesAccruedExpensesAndProvisions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfOtherDeferredTaxAssetsAndPotentialTaxBenefitForTaxLossesAbstract" xlink:to="gels_DeferredTaxAssetsPayablesAccruedExpensesAndProvisions" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_DeferredTaxAssetsDeferredRevenue" xlink:href="gels-20250630.xsd#gels_DeferredTaxAssetsDeferredRevenue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfOtherDeferredTaxAssetsAndPotentialTaxBenefitForTaxLossesAbstract" xlink:to="gels_DeferredTaxAssetsDeferredRevenue" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods" xlink:href="gels-20250630.xsd#gels_DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfOtherDeferredTaxAssetsAndPotentialTaxBenefitForTaxLossesAbstract" xlink:to="gels_DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_DeferredTaxAssetsOtherRightOfUseAssets" xlink:href="gels-20250630.xsd#gels_DeferredTaxAssetsOtherRightOfUseAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfOtherDeferredTaxAssetsAndPotentialTaxBenefitForTaxLossesAbstract" xlink:to="gels_DeferredTaxAssetsOtherRightOfUseAssets" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NetDeferredTaxAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NetDeferredTaxAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfOtherDeferredTaxAssetsAndPotentialTaxBenefitForTaxLossesAbstract" xlink:to="ifrs-full_NetDeferredTaxAssets" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofUnusedTaxLossesDeferredTaxAssetTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany" xlink:href="gels-20250630.xsd#gels_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetAbstract" xlink:to="gels_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" xlink:href="gels-20250630.xsd#gels_ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetAbstract" xlink:to="gels_ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_PotentialTaxBenefit" xlink:href="gels-20250630.xsd#gels_PotentialTaxBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetAbstract" xlink:to="gels_PotentialTaxBenefit" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofCashandCashEquivalentsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CashEquivalentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashEquivalentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BalancesWithBanks" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BalancesWithBanks"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashEquivalentsAbstract" xlink:to="ifrs-full_BalancesWithBanks" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CashEquivalentsAbstract" xlink:to="ifrs-full_CashAndCashEquivalents" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofTradeandOtherReceivablesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfTradeAndOtherReceivablesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfTradeAndOtherReceivablesAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_GoodsAndServicesTax" xlink:href="gels-20250630.xsd#gels_GoodsAndServicesTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfTradeAndOtherReceivablesAbstract" xlink:to="gels_GoodsAndServicesTax" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfTradeAndOtherReceivablesAbstract" xlink:to="ifrs-full_OtherReceivables" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTradeReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentTradeReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfTradeAndOtherReceivablesAbstract" xlink:to="ifrs-full_CurrentTradeReceivables" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherCurrentReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfTradeAndOtherReceivablesAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentReceivables" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofPrepaymentsandOtherAssetsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems" xlink:href="gels-20250630.xsd#gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsTable" xlink:href="gels-20250630.xsd#gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems" xlink:to="gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfAssetsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfAssetsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsTable" xlink:to="ifrs-full_ClassesOfAssetsAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfAssetsDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfAssetsDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfAssetsAxis" xlink:to="ifrs-full_ClassesOfAssetsDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfAssetsDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfAssetsDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfAssetsAxis" xlink:to="ifrs-full_ClassesOfAssetsDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ProfessionalAndListingFeesMember" xlink:href="gels-20250630.xsd#gels_ProfessionalAndListingFeesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfAssetsDomain" xlink:to="gels_ProfessionalAndListingFeesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_AdvanceForEquipmentMember" xlink:href="gels-20250630.xsd#gels_AdvanceForEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfAssetsDomain" xlink:to="gels_AdvanceForEquipmentMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_PrepaidExpensesRelatedPartyMember" xlink:href="gels-20250630.xsd#gels_PrepaidExpensesRelatedPartyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfAssetsDomain" xlink:to="gels_PrepaidExpensesRelatedPartyMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_OtherDepositMember" xlink:href="gels-20250630.xsd#gels_OtherDepositMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfAssetsDomain" xlink:to="gels_OtherDepositMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_InsuranceMember" xlink:href="gels-20250630.xsd#gels_InsuranceMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfAssetsDomain" xlink:to="gels_InsuranceMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_AdvancePaymentsToVendorsForSupplyOfRawMaterialsMember" xlink:href="gels-20250630.xsd#gels_AdvancePaymentsToVendorsForSupplyOfRawMaterialsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfAssetsDomain" xlink:to="gels_AdvancePaymentsToVendorsForSupplyOfRawMaterialsMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_SecurityDepositsMember" xlink:href="gels-20250630.xsd#gels_SecurityDepositsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfAssetsDomain" xlink:to="gels_SecurityDepositsMember" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems" xlink:to="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentPrepayments" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentPrepayments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems" xlink:to="ifrs-full_NoncurrentPrepayments" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofIntangibleAssetsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems" xlink:href="gels-20250630.xsd#gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsTable" xlink:href="gels-20250630.xsd#gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems" xlink:to="gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsTable" xlink:to="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_TradeSecretsAndPatentsMember" xlink:href="gels-20250630.xsd#gels_TradeSecretsAndPatentsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain" xlink:to="gels_TradeSecretsAndPatentsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_PatentsAndTrademarksMember" xlink:href="gels-20250630.xsd#gels_PatentsAndTrademarksMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain" xlink:to="gels_PatentsAndTrademarksMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems" xlink:to="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_IntangibleAssetsOtherThanGoodwillNetCarryingValue" xlink:href="gels-20250630.xsd#gels_IntangibleAssetsOtherThanGoodwillNetCarryingValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems" xlink:to="gels_IntangibleAssetsOtherThanGoodwillNetCarryingValue" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofReconciliationsoftheWrittenDownValuesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems" xlink:href="gels-20250630.xsd#gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsTable" xlink:href="gels-20250630.xsd#gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems" xlink:to="gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsTable" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_TradeSecretMember" xlink:href="gels-20250630.xsd#gels_TradeSecretMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" xlink:to="gels_TradeSecretMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_PatentsAndTrademarksMember" xlink:href="gels-20250630.xsd#gels_PatentsAndTrademarksMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" xlink:to="gels_PatentsAndTrademarksMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForAmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForAmortisationExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems" xlink:to="ifrs-full_AdjustmentsForAmortisationExpense" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfTradeAndOtherPayablesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfTradeAndOtherPayablesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayablesToTradeSuppliers"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfTradeAndOtherPayablesAbstract" xlink:to="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Accruals" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Accruals"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfTradeAndOtherPayablesAbstract" xlink:to="ifrs-full_Accruals" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentValueAddedTaxPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentValueAddedTaxPayables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfTradeAndOtherPayablesAbstract" xlink:to="ifrs-full_CurrentValueAddedTaxPayables" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_WagesPayable" xlink:href="gels-20250630.xsd#gels_WagesPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfTradeAndOtherPayablesAbstract" xlink:to="gels_WagesPayable" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_PAYGWithholdingPayable" xlink:href="gels-20250630.xsd#gels_PAYGWithholdingPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfTradeAndOtherPayablesAbstract" xlink:to="gels_PAYGWithholdingPayable" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_SuperannuationPayable" xlink:href="gels-20250630.xsd#gels_SuperannuationPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfTradeAndOtherPayablesAbstract" xlink:to="gels_SuperannuationPayable" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_InsuranceFunding" xlink:href="gels-20250630.xsd#gels_InsuranceFunding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfTradeAndOtherPayablesAbstract" xlink:to="gels_InsuranceFunding" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_WagesPayableRelatedParty" xlink:href="gels-20250630.xsd#gels_WagesPayableRelatedParty"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfTradeAndOtherPayablesAbstract" xlink:to="gels_WagesPayableRelatedParty" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherCurrentPayables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfTradeAndOtherPayablesAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentPayables" order="8" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofDeferredRevenueTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfDeferredRevenueAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfDeferredRevenueAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredIncomeIncludingContractLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredIncomeIncludingContractLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfDeferredRevenueAbstract" xlink:to="ifrs-full_DeferredIncomeIncludingContractLiabilities" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfDeferredRevenueAbstract" xlink:to="ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfDeferredRevenueAbstract" xlink:to="ifrs-full_RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_TransferToRevenueOtherBalances" xlink:href="gels-20250630.xsd#gels_TransferToRevenueOtherBalances"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfDeferredRevenueAbstract" xlink:to="gels_TransferToRevenueOtherBalances" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofRecognisedasRevenueinFuturePeriodsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfRecognisedAsRevenueInFuturePeriodsAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfRecognisedAsRevenueInFuturePeriodsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredIncomeIncludingContractLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredIncomeIncludingContractLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfRecognisedAsRevenueInFuturePeriodsAbstract" xlink:to="ifrs-full_DeferredIncomeIncludingContractLiabilities" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfBorrowingsFromRelatedPartiesLineItems" xlink:href="gels-20250630.xsd#gels_ScheduleOfBorrowingsFromRelatedPartiesLineItems"/>
    <loc xlink:type="locator" xlink:label="gels_BorrowingsScheduleofBorrowingsfromRelatedPartiesDetailsTable" xlink:href="gels-20250630.xsd#gels_BorrowingsScheduleofBorrowingsfromRelatedPartiesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="gels_ScheduleOfBorrowingsFromRelatedPartiesLineItems" xlink:to="gels_BorrowingsScheduleofBorrowingsfromRelatedPartiesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_BorrowingsScheduleofBorrowingsfromRelatedPartiesDetailsTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_LoansFromDirectorsMember" xlink:href="gels-20250630.xsd#gels_LoansFromDirectorsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="gels_LoansFromDirectorsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_LoanFromAssociatedEntitiesMember" xlink:href="gels-20250630.xsd#gels_LoanFromAssociatedEntitiesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="gels_LoanFromAssociatedEntitiesMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ShareholderLoansMember" xlink:href="gels-20250630.xsd#gels_ShareholderLoansMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="gels_ShareholderLoansMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ConvertibleNotesPayablesMember" xlink:href="gels-20250630.xsd#gels_ConvertibleNotesPayablesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="gels_ConvertibleNotesPayablesMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_DebtDiscountMember" xlink:href="gels-20250630.xsd#gels_DebtDiscountMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="gels_DebtDiscountMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_LoanFromDirectorMember" xlink:href="gels-20250630.xsd#gels_LoanFromDirectorMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="gels_LoanFromDirectorMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShorttermBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfBorrowingsFromRelatedPartiesLineItems" xlink:to="ifrs-full_ShorttermBorrowings" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_BorrowingsDebtDiscount" xlink:href="gels-20250630.xsd#gels_BorrowingsDebtDiscount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfBorrowingsFromRelatedPartiesLineItems" xlink:to="gels_BorrowingsDebtDiscount" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LongtermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LongtermBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfBorrowingsFromRelatedPartiesLineItems" xlink:to="ifrs-full_LongtermBorrowings" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Borrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Borrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfBorrowingsFromRelatedPartiesLineItems" xlink:to="ifrs-full_Borrowings" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable_Parentheticals" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfBorrowingsFromRelatedPartiesLineItems" xlink:href="gels-20250630.xsd#gels_ScheduleOfBorrowingsFromRelatedPartiesLineItems"/>
    <loc xlink:type="locator" xlink:label="gels_BorrowingsScheduleofBorrowingsfromRelatedPartiesParentheticalsDetailsTable" xlink:href="gels-20250630.xsd#gels_BorrowingsScheduleofBorrowingsfromRelatedPartiesParentheticalsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="gels_ScheduleOfBorrowingsFromRelatedPartiesLineItems" xlink:to="gels_BorrowingsScheduleofBorrowingsfromRelatedPartiesParentheticalsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_BorrowingsScheduleofBorrowingsfromRelatedPartiesParentheticalsDetailsTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_LoanFromAssociatedEntitiesMember" xlink:href="gels-20250630.xsd#gels_LoanFromAssociatedEntitiesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="gels_LoanFromAssociatedEntitiesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_PeriodForInterestFreeLoanFromRelatedParties" xlink:href="gels-20250630.xsd#gels_PeriodForInterestFreeLoanFromRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfBorrowingsFromRelatedPartiesLineItems" xlink:to="gels_PeriodForInterestFreeLoanFromRelatedParties" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofMovementofShareholderLoansTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfMovementOfShareholderLoansAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfMovementOfShareholderLoansAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_MovementofShareholderLoanBalance" xlink:href="gels-20250630.xsd#gels_MovementofShareholderLoanBalance"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementOfShareholderLoansAbstract" xlink:to="gels_MovementofShareholderLoanBalance" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_InterestAccruedAfterModificationOfShareholderLoan" xlink:href="gels-20250630.xsd#gels_InterestAccruedAfterModificationOfShareholderLoan"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementOfShareholderLoansAbstract" xlink:to="gels_InterestAccruedAfterModificationOfShareholderLoan" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RepaymentsOfCurrentBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RepaymentsOfCurrentBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementOfShareholderLoansAbstract" xlink:to="ifrs-full_RepaymentsOfCurrentBorrowings" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofMovementofConvertibleNotesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfMovementOfConvertibleNotesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfMovementOfConvertibleNotesAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_ConvertibleNoteBalance" xlink:href="gels-20250630.xsd#gels_ConvertibleNoteBalance"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementOfConvertibleNotesAbstract" xlink:to="gels_ConvertibleNoteBalance" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ProceedsFromIssuanceOfConvertibleNotes" xlink:href="gels-20250630.xsd#gels_ProceedsFromIssuanceOfConvertibleNotes"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementOfConvertibleNotesAbstract" xlink:to="gels_ProceedsFromIssuanceOfConvertibleNotes" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued" xlink:href="gels-20250630.xsd#gels_AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementOfConvertibleNotesAbstract" xlink:to="gels_AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued" xlink:href="gels-20250630.xsd#gels_InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementOfConvertibleNotesAbstract" xlink:to="gels_InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_RepaymentDuringPeriodOnConvertibleNotesIssued" xlink:href="gels-20250630.xsd#gels_RepaymentDuringPeriodOnConvertibleNotesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementOfConvertibleNotesAbstract" xlink:to="gels_RepaymentDuringPeriodOnConvertibleNotesIssued" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued" xlink:href="gels-20250630.xsd#gels_ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementOfConvertibleNotesAbstract" xlink:to="gels_ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofMovementofDebtDiscountonConvertibleNotesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfMovementOfDebtDiscountOnConvertibleNotesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfMovementOfDebtDiscountOnConvertibleNotesAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod" xlink:href="gels-20250630.xsd#gels_DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementOfDebtDiscountOnConvertibleNotesAbstract" xlink:to="gels_DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_CorrectionOfDebtDiscountsAndDerivativeLiability" xlink:href="gels-20250630.xsd#gels_CorrectionOfDebtDiscountsAndDerivativeLiability"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementOfDebtDiscountOnConvertibleNotesAbstract" xlink:to="gels_CorrectionOfDebtDiscountsAndDerivativeLiability" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_AmortizationOfDebtDiscount" xlink:href="gels-20250630.xsd#gels_AmortizationOfDebtDiscount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementOfDebtDiscountOnConvertibleNotesAbstract" xlink:to="gels_AmortizationOfDebtDiscount" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_TotalDebtDiscountOnConvertibleNotes" xlink:href="gels-20250630.xsd#gels_TotalDebtDiscountOnConvertibleNotes"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementOfDebtDiscountOnConvertibleNotesAbstract" xlink:to="gels_TotalDebtDiscountOnConvertibleNotes" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofEmployeeBenefitsProvisionsLiabilitiesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfEmployeeBenefitsProvisionsLiabilitiesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfEmployeeBenefitsProvisionsLiabilitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentProvisionsForEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentProvisionsForEmployeeBenefits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfEmployeeBenefitsProvisionsLiabilitiesAbstract" xlink:to="ifrs-full_CurrentProvisionsForEmployeeBenefits" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentProvisionsForEmployeeBenefits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfEmployeeBenefitsProvisionsLiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProvisionsForEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProvisionsForEmployeeBenefits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfEmployeeBenefitsProvisionsLiabilitiesAbstract" xlink:to="ifrs-full_ProvisionsForEmployeeBenefits" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofEmployeeEntitlementsAnnualLeaveTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfEmployeeEntitlementsAnnualLeaveAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfEmployeeEntitlementsAnnualLeaveAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentProvisionsForEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentProvisionsForEmployeeBenefits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfEmployeeEntitlementsAnnualLeaveAbstract" xlink:to="ifrs-full_CurrentProvisionsForEmployeeBenefits" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_AnnualLeaveTakens" xlink:href="gels-20250630.xsd#gels_AnnualLeaveTakens"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfEmployeeEntitlementsAnnualLeaveAbstract" xlink:to="gels_AnnualLeaveTakens" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_AdditionalProvisionsRaisedForAnnualLeave" xlink:href="gels-20250630.xsd#gels_AdditionalProvisionsRaisedForAnnualLeave"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfEmployeeEntitlementsAnnualLeaveAbstract" xlink:to="gels_AdditionalProvisionsRaisedForAnnualLeave" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofEmployeeEntitlementsLongServiceleaveTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentProvisionsForEmployeeBenefits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveAbstract" xlink:to="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_LongServiceLeaveTakenDuringThePeriod" xlink:href="gels-20250630.xsd#gels_LongServiceLeaveTakenDuringThePeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveAbstract" xlink:to="gels_LongServiceLeaveTakenDuringThePeriod" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_AdditionalProvisionsRaisedForLongServiceLeave" xlink:href="gels-20250630.xsd#gels_AdditionalProvisionsRaisedForLongServiceLeave"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveAbstract" xlink:to="gels_AdditionalProvisionsRaisedForLongServiceLeave" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofOrdinarySharesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfOrdinarySharesLineItems" xlink:href="gels-20250630.xsd#gels_ScheduleOfOrdinarySharesLineItems"/>
    <loc xlink:type="locator" xlink:label="gels_IssuedCapitalScheduleofOrdinarySharesDetailsTable" xlink:href="gels-20250630.xsd#gels_IssuedCapitalScheduleofOrdinarySharesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="gels_ScheduleOfOrdinarySharesLineItems" xlink:to="gels_IssuedCapitalScheduleofOrdinarySharesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfShareCapitalAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfShareCapitalAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_IssuedCapitalScheduleofOrdinarySharesDetailsTable" xlink:to="ifrs-full_ClassesOfShareCapitalAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfShareCapitalDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfShareCapitalDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfShareCapitalAxis" xlink:to="ifrs-full_ClassesOfShareCapitalDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfShareCapitalDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfShareCapitalDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfShareCapitalAxis" xlink:to="ifrs-full_ClassesOfShareCapitalDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OrdinarySharesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OrdinarySharesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfShareCapitalDomain" xlink:to="ifrs-full_OrdinarySharesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesIssuedAndFullyPaid" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NumberOfSharesIssuedAndFullyPaid"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfOrdinarySharesLineItems" xlink:to="ifrs-full_NumberOfSharesIssuedAndFullyPaid" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalOrdinaryShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapitalOrdinaryShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfOrdinarySharesLineItems" xlink:to="ifrs-full_IssuedCapitalOrdinaryShares" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesIssuedAndFullyPaid" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NumberOfSharesIssuedAndFullyPaid"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="ifrs-full_NumberOfSharesIssuedAndFullyPaid" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalOrdinaryShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapitalOrdinaryShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="ifrs-full_IssuedCapitalOrdinaryShares" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_InitialPublicOfferingShares" xlink:href="gels-20250630.xsd#gels_InitialPublicOfferingShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="gels_InitialPublicOfferingShares" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_InitialPublicOfferingIssuePrice" xlink:href="gels-20250630.xsd#gels_InitialPublicOfferingIssuePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="gels_InitialPublicOfferingIssuePrice" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromIssuingShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProceedsFromIssuingShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="ifrs-full_ProceedsFromIssuingShares" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_SharesIssuedInLieuOfMarketingFeesShares" xlink:href="gels-20250630.xsd#gels_SharesIssuedInLieuOfMarketingFeesShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="gels_SharesIssuedInLieuOfMarketingFeesShares" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_SharesIssuedInLieuOfMarketingFeesIssuePrice" xlink:href="gels-20250630.xsd#gels_SharesIssuedInLieuOfMarketingFeesIssuePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="gels_SharesIssuedInLieuOfMarketingFeesIssuePrice" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_SharesIssuedInLieuOfMarketingFeesAmount" xlink:href="gels-20250630.xsd#gels_SharesIssuedInLieuOfMarketingFeesAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="gels_SharesIssuedInLieuOfMarketingFeesAmount" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_SharesIssuedInLieuOfInvestorFeesShares" xlink:href="gels-20250630.xsd#gels_SharesIssuedInLieuOfInvestorFeesShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="gels_SharesIssuedInLieuOfInvestorFeesShares" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_SharesIssuedInLieuOfInvestorFeesIssuePrice" xlink:href="gels-20250630.xsd#gels_SharesIssuedInLieuOfInvestorFeesIssuePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="gels_SharesIssuedInLieuOfInvestorFeesIssuePrice" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_SharesIssuedInLieuOfInvestorFeesAmount" xlink:href="gels-20250630.xsd#gels_SharesIssuedInLieuOfInvestorFeesAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="gels_SharesIssuedInLieuOfInvestorFeesAmount" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ShareIssuedInLieuOfAdvisoryFeeShares" xlink:href="gels-20250630.xsd#gels_ShareIssuedInLieuOfAdvisoryFeeShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="gels_ShareIssuedInLieuOfAdvisoryFeeShares" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ShareIssuedInLieuOfAdvisoryFeeIssuePrice" xlink:href="gels-20250630.xsd#gels_ShareIssuedInLieuOfAdvisoryFeeIssuePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="gels_ShareIssuedInLieuOfAdvisoryFeeIssuePrice" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ShareIssuedInLieuOfAdvisoryFeeAmount" xlink:href="gels-20250630.xsd#gels_ShareIssuedInLieuOfAdvisoryFeeAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="gels_ShareIssuedInLieuOfAdvisoryFeeAmount" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_LincolnParkSharePurchaseAgreementCommitmentShares" xlink:href="gels-20250630.xsd#gels_LincolnParkSharePurchaseAgreementCommitmentShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="gels_LincolnParkSharePurchaseAgreementCommitmentShares" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice" xlink:href="gels-20250630.xsd#gels_LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="gels_LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_LincolnParkSharePurchaseAgreementCommitmentSharesAmount" xlink:href="gels-20250630.xsd#gels_LincolnParkSharePurchaseAgreementCommitmentSharesAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="gels_LincolnParkSharePurchaseAgreementCommitmentSharesAmount" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ShareConversionOfConvertibleNotesShares" xlink:href="gels-20250630.xsd#gels_ShareConversionOfConvertibleNotesShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="gels_ShareConversionOfConvertibleNotesShares" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ShareConversionOfConvertibleNotesIssuePrice" xlink:href="gels-20250630.xsd#gels_ShareConversionOfConvertibleNotesIssuePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="gels_ShareConversionOfConvertibleNotesIssuePrice" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ShareConversionOfConvertibleNotesAmount" xlink:href="gels-20250630.xsd#gels_ShareConversionOfConvertibleNotesAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="gels_ShareConversionOfConvertibleNotesAmount" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_SharesIssuedToARCGroupForIPORelatedFeesShares" xlink:href="gels-20250630.xsd#gels_SharesIssuedToARCGroupForIPORelatedFeesShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="gels_SharesIssuedToARCGroupForIPORelatedFeesShares" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_SharesIssuedToARCGroupForIPORelatedFeesIssuePrice" xlink:href="gels-20250630.xsd#gels_SharesIssuedToARCGroupForIPORelatedFeesIssuePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="gels_SharesIssuedToARCGroupForIPORelatedFeesIssuePrice" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_SharesIssuedToARCGroupForIPORelatedFeesAmount" xlink:href="gels-20250630.xsd#gels_SharesIssuedToARCGroupForIPORelatedFeesAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="gels_SharesIssuedToARCGroupForIPORelatedFeesAmount" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_CapitalRaisingCostShares" xlink:href="gels-20250630.xsd#gels_CapitalRaisingCostShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="gels_CapitalRaisingCostShares" order="23" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_CapitalRaisingCostIssuePrice" xlink:href="gels-20250630.xsd#gels_CapitalRaisingCostIssuePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="gels_CapitalRaisingCostIssuePrice" order="24" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_CapitalRaisingCostAmount" xlink:href="gels-20250630.xsd#gels_CapitalRaisingCostAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="gels_CapitalRaisingCostAmount" order="25" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_NumberOfIssuedShares" xlink:href="gels-20250630.xsd#gels_NumberOfIssuedShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="gels_NumberOfIssuedShares" order="26" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="ifrs-full_IssuedCapital" order="27" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsLineItems" xlink:href="gels-20250630.xsd#gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsTable" xlink:href="gels-20250630.xsd#gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsLineItems" xlink:to="gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfFinancialInstrumentsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfFinancialInstrumentsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsTable" xlink:to="ifrs-full_ClassesOfFinancialInstrumentsAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfFinancialInstrumentsDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfFinancialInstrumentsDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfFinancialInstrumentsAxis" xlink:to="ifrs-full_ClassesOfFinancialInstrumentsDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfFinancialInstrumentsDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfFinancialInstrumentsDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfFinancialInstrumentsAxis" xlink:to="ifrs-full_ClassesOfFinancialInstrumentsDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MaturityAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MaturityAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsTable" xlink:to="ifrs-full_MaturityAxis" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MaturityDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MaturityDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_MaturityAxis" xlink:to="ifrs-full_MaturityDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MaturityDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MaturityDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_MaturityAxis" xlink:to="ifrs-full_MaturityDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ShareholderLoansMember" xlink:href="gels-20250630.xsd#gels_ShareholderLoansMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfFinancialInstrumentsDomain" xlink:to="gels_ShareholderLoansMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ConvertibleNoteMember" xlink:href="gels-20250630.xsd#gels_ConvertibleNoteMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfFinancialInstrumentsDomain" xlink:to="gels_ConvertibleNoteMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ConvertibleNotesOneMember" xlink:href="gels-20250630.xsd#gels_ConvertibleNotesOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfFinancialInstrumentsDomain" xlink:to="gels_ConvertibleNotesOneMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ConvertibleNotesTwoMember" xlink:href="gels-20250630.xsd#gels_ConvertibleNotesTwoMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfFinancialInstrumentsDomain" xlink:to="gels_ConvertibleNotesTwoMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_WeightedAverageInterestRatePercentageMember" xlink:href="gels-20250630.xsd#gels_WeightedAverageInterestRatePercentageMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MaturityDomain" xlink:to="gels_WeightedAverageInterestRatePercentageMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LaterThanOneYearMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LaterThanOneYearMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MaturityDomain" xlink:to="ifrs-full_LaterThanOneYearMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_BetweenOneAndTwoYearsMember" xlink:href="gels-20250630.xsd#gels_BetweenOneAndTwoYearsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MaturityDomain" xlink:to="gels_BetweenOneAndTwoYearsMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_BetweenTwoAndFiveYearsMember" xlink:href="gels-20250630.xsd#gels_BetweenTwoAndFiveYearsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MaturityDomain" xlink:to="gels_BetweenTwoAndFiveYearsMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_RemainingContractualMaturitiesMember" xlink:href="gels-20250630.xsd#gels_RemainingContractualMaturitiesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MaturityDomain" xlink:to="gels_RemainingContractualMaturitiesMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsLineItems" xlink:to="ifrs-full_TradeAndOtherPayables" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherFinancialLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherFinancialLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsLineItems" xlink:to="ifrs-full_OtherFinancialLiabilities" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_OtherLoans" xlink:href="gels-20250630.xsd#gels_OtherLoans"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsLineItems" xlink:to="gels_OtherLoans" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Borrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Borrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsLineItems" xlink:to="ifrs-full_Borrowings" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinancialLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FinancialLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsLineItems" xlink:to="ifrs-full_FinancialLiabilities" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofPersonswereDirectorsofGelteqLimitedTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedLineItems" xlink:href="gels-20250630.xsd#gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedLineItems"/>
    <loc xlink:type="locator" xlink:label="gels_KeyManagementPersonnelScheduleofPersonswereDirectorsofGelteqLimitedDetailsTable" xlink:href="gels-20250630.xsd#gels_KeyManagementPersonnelScheduleofPersonswereDirectorsofGelteqLimitedDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedLineItems" xlink:to="gels_KeyManagementPersonnelScheduleofPersonswereDirectorsofGelteqLimitedDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_KeyManagementPersonnelScheduleofPersonswereDirectorsofGelteqLimitedDetailsTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_MrSimonHaydenSzewachMember" xlink:href="gels-20250630.xsd#gels_MrSimonHaydenSzewachMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="gels_MrSimonHaydenSzewachMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_MrNathanJacobGivoniMember" xlink:href="gels-20250630.xsd#gels_MrNathanJacobGivoniMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="gels_MrNathanJacobGivoniMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_MrJeffreyWOlyniecMember" xlink:href="gels-20250630.xsd#gels_MrJeffreyWOlyniecMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="gels_MrJeffreyWOlyniecMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_MrPhilipDalidakisMember" xlink:href="gels-20250630.xsd#gels_MrPhilipDalidakisMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="gels_MrPhilipDalidakisMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ProfDavidMortonMember" xlink:href="gels-20250630.xsd#gels_ProfDavidMortonMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="gels_ProfDavidMortonMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NameOfParentEntity" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NameOfParentEntity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedLineItems" xlink:to="ifrs-full_NameOfParentEntity" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofKeyManagementPersonneloftheConsolidatedEntityTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfKeyManagementPersonnelOfTheConsolidatedEntityAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfKeyManagementPersonnelOfTheConsolidatedEntityAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfKeyManagementPersonnelOfTheConsolidatedEntityAbstract" xlink:to="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfKeyManagementPersonnelOfTheConsolidatedEntityAbstract" xlink:to="ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfKeyManagementPersonnelOfTheConsolidatedEntityAbstract" xlink:to="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensation" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_KeyManagementPersonnelCompensation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfKeyManagementPersonnelOfTheConsolidatedEntityAbstract" xlink:to="ifrs-full_KeyManagementPersonnelCompensation" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofTransactionsOccurredwithRelatedPartiesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_InterestExpenseOnLoansFromDirectors" xlink:href="gels-20250630.xsd#gels_InterestExpenseOnLoansFromDirectors"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract" xlink:to="gels_InterestExpenseOnLoansFromDirectors" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestPayable" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract" xlink:to="ifrs-full_InterestPayable" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ManagementAndConsultingServices" xlink:href="gels-20250630.xsd#gels_ManagementAndConsultingServices"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract" xlink:to="gels_ManagementAndConsultingServices" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RentalExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RentalExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract" xlink:to="ifrs-full_RentalExpense" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract" xlink:to="ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsLineItems" xlink:href="gels-20250630.xsd#gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsTable" xlink:href="gels-20250630.xsd#gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsLineItems" xlink:to="gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherRelatedPartiesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherRelatedPartiesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="ifrs-full_OtherRelatedPartiesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Prepayments" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Prepayments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_Prepayments" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_TradeReceivables" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_TradeAndOtherPayables" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofBalancesareOutstandingwithRelatedPartiesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" xlink:href="gels-20250630.xsd#gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsTable" xlink:href="gels-20250630.xsd#gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" xlink:to="gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RelatedPartiesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RelatedPartiesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="ifrs-full_RelatedPartiesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_LoansFromAssociatedEntitiesMember" xlink:href="gels-20250630.xsd#gels_LoansFromAssociatedEntitiesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="gels_LoansFromAssociatedEntitiesMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ConvertibleNotesFromRelatedPartiesMember" xlink:href="gels-20250630.xsd#gels_ConvertibleNotesFromRelatedPartiesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="gels_ConvertibleNotesFromRelatedPartiesMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_BeginningOfTheAmountsPayableRelatedPartyTransactions" xlink:href="gels-20250630.xsd#gels_BeginningOfTheAmountsPayableRelatedPartyTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" xlink:to="gels_BeginningOfTheAmountsPayableRelatedPartyTransactions" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ReclassificationOfRelatedPartyLoan" xlink:href="gels-20250630.xsd#gels_ReclassificationOfRelatedPartyLoan"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" xlink:to="gels_ReclassificationOfRelatedPartyLoan" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_InterestAccruedPostModification" xlink:href="gels-20250630.xsd#gels_InterestAccruedPostModification"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" xlink:to="gels_InterestAccruedPostModification" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_InterestAccruedDuringTheYear" xlink:href="gels-20250630.xsd#gels_InterestAccruedDuringTheYear"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" xlink:to="gels_InterestAccruedDuringTheYear" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_AmountsReceivedDuringThePeriod" xlink:href="gels-20250630.xsd#gels_AmountsReceivedDuringThePeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" xlink:to="gels_AmountsReceivedDuringThePeriod" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ClosingBalanceAmountsPayableRelatedPartyTransactions" xlink:href="gels-20250630.xsd#gels_ClosingBalanceAmountsPayableRelatedPartyTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" xlink:to="gels_ClosingBalanceAmountsPayableRelatedPartyTransactions" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpenseOnBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestExpenseOnBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_InterestExpenseOnBorrowings" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssueOfConvertibleInstruments" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssueOfConvertibleInstruments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_IssueOfConvertibleInstruments" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_RepaymentsDuringTheYear" xlink:href="gels-20250630.xsd#gels_RepaymentsDuringTheYear"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" xlink:to="gels_RepaymentsDuringTheYear" order="9" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofPrincipalSubsidiariesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsLineItems" xlink:href="gels-20250630.xsd#gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsTable" xlink:href="gels-20250630.xsd#gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsLineItems" xlink:to="gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsTable" xlink:to="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="ifrs-full_SignificantInvestmentsInSubsidiariesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_NutrigelUnitTrustMember" xlink:href="gels-20250630.xsd#gels_NutrigelUnitTrustMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="gels_NutrigelUnitTrustMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_NutrigelPtyLtdMember" xlink:href="gels-20250630.xsd#gels_NutrigelPtyLtdMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="gels_NutrigelPtyLtdMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_SportSupplementsUnitTrustMember" xlink:href="gels-20250630.xsd#gels_SportSupplementsUnitTrustMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="gels_SportSupplementsUnitTrustMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_SportSupplementsPtyLtdMember" xlink:href="gels-20250630.xsd#gels_SportSupplementsPtyLtdMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="gels_SportSupplementsPtyLtdMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CountryOfIncorporationOrResidenceOfSubsidiary" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CountryOfIncorporationOrResidenceOfSubsidiary"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsLineItems" xlink:to="ifrs-full_CountryOfIncorporationOrResidenceOfSubsidiary" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProportionOfOwnershipInterestInSubsidiary"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsLineItems" xlink:to="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofServicesProvidedbytheAuditorsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsLineItems" xlink:href="gels-20250630.xsd#gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsTable" xlink:href="gels-20250630.xsd#gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsLineItems" xlink:to="gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProductsAndServicesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsTable" xlink:to="ifrs-full_ProductsAndServicesAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProductsAndServicesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="ifrs-full_ProductsAndServicesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProductsAndServicesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="ifrs-full_ProductsAndServicesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_AuditOrReviewOfTheConsolidatedFinancialStatementsUHYHainesNortonMember" xlink:href="gels-20250630.xsd#gels_AuditOrReviewOfTheConsolidatedFinancialStatementsUHYHainesNortonMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesDomain" xlink:to="gels_AuditOrReviewOfTheConsolidatedFinancialStatementsUHYHainesNortonMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_AuditAndReviewServicesMember" xlink:href="gels-20250630.xsd#gels_AuditAndReviewServicesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ProductsAndServicesDomain" xlink:to="gels_AuditAndReviewServicesMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AuditorsRemunerationForAuditServices" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AuditorsRemunerationForAuditServices"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsLineItems" xlink:to="ifrs-full_AuditorsRemunerationForAuditServices" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:href="gels-20250630.xsd#gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems"/>
    <loc xlink:type="locator" xlink:label="gels_ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesDetailsTable" xlink:href="gels-20250630.xsd#gels_ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="gels_ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesDetailsTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_SportSupplementsPtyLtdMember" xlink:href="gels-20250630.xsd#gels_SportSupplementsPtyLtdMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="gels_SportSupplementsPtyLtdMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="ifrs-full_ProfitLossBeforeTax" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="ifrs-full_InterestExpense" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_GainsOnLoanModifications" xlink:href="gels-20250630.xsd#gels_GainsOnLoanModifications"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="gels_GainsOnLoanModifications" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_IncreaseDecreaseInGSTReceivable" xlink:href="gels-20250630.xsd#gels_IncreaseDecreaseInGSTReceivable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="gels_IncreaseDecreaseInGSTReceivable" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_AdjustmentsForIncreaseDecreaseInGSTPayable" xlink:href="gels-20250630.xsd#gels_AdjustmentsForIncreaseDecreaseInGSTPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="gels_AdjustmentsForIncreaseDecreaseInGSTPayable" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_IncreaseDecreaseInAccountsReceivables" xlink:href="gels-20250630.xsd#gels_IncreaseDecreaseInAccountsReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="gels_IncreaseDecreaseInAccountsReceivables" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_IncreaseDecreaseInPrepaymentsAndOtherAssets" xlink:href="gels-20250630.xsd#gels_IncreaseDecreaseInPrepaymentsAndOtherAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="gels_IncreaseDecreaseInPrepaymentsAndOtherAssets" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_AdjustmentsForDecreaseIncreaseInDeferredRevenue" xlink:href="gels-20250630.xsd#gels_AdjustmentsForDecreaseIncreaseInDeferredRevenue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="gels_AdjustmentsForDecreaseIncreaseInDeferredRevenue" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_IncreaseDecreaseInPayrollLiabilities" xlink:href="gels-20250630.xsd#gels_IncreaseDecreaseInPayrollLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="gels_IncreaseDecreaseInPayrollLiabilities" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_IncreaseDecreaseInProvisionForAnnualLeave" xlink:href="gels-20250630.xsd#gels_IncreaseDecreaseInProvisionForAnnualLeave"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="gels_IncreaseDecreaseInProvisionForAnnualLeave" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_IncreaseDecreaseInTradePayablesAndAccruals" xlink:href="gels-20250630.xsd#gels_IncreaseDecreaseInTradePayablesAndAccruals"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="gels_IncreaseDecreaseInTradePayablesAndAccruals" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities" order="16" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems"/>
    <loc xlink:type="locator" xlink:label="gels_ChangesinLiabilitiesArisingfromFinancingActivitiesScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesDetailsTable" xlink:href="gels-20250630.xsd#gels_ChangesinLiabilitiesArisingfromFinancingActivitiesScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems" xlink:to="gels_ChangesinLiabilitiesArisingfromFinancingActivitiesScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_ChangesinLiabilitiesArisingfromFinancingActivitiesScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesDetailsTable" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_InterestBearingLoansAndBorrowingsMember" xlink:href="gels-20250630.xsd#gels_InterestBearingLoansAndBorrowingsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain" xlink:to="gels_InterestBearingLoansAndBorrowingsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_LeaseLiabilityMember" xlink:href="gels-20250630.xsd#gels_LeaseLiabilityMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain" xlink:to="gels_LeaseLiabilityMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesArisingFromFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivities" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestPaidClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestPaidClassifiedAsFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems" xlink:to="ifrs-full_InterestPaidClassifiedAsFinancingActivities" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsForDebtIssueCosts" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PaymentsForDebtIssueCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems" xlink:to="ifrs-full_PaymentsForDebtIssueCosts" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssueOfConvertibleInstruments" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssueOfConvertibleInstruments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems" xlink:to="ifrs-full_IssueOfConvertibleInstruments" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ScheduleofLossPerShareTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfLossPerShareAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfLossPerShareAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossAttributableToOwnersOfParent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfLossPerShareAbstract" xlink:to="ifrs-full_ProfitLossAttributableToOwnersOfParent" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WeightedAverageShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_WeightedAverageShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfLossPerShareAbstract" xlink:to="ifrs-full_WeightedAverageShares" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BasicEarningsLossPerShare" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BasicEarningsLossPerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfLossPerShareAbstract" xlink:to="ifrs-full_BasicEarningsLossPerShare" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DilutedEarningsLossPerShare" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DilutedEarningsLossPerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_ScheduleOfLossPerShareAbstract" xlink:to="ifrs-full_DilutedEarningsLossPerShare" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptionsDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems" xlink:href="gels-20250630.xsd#gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsTable" xlink:href="gels-20250630.xsd#gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems" xlink:to="gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfFinancialInstrumentsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfFinancialInstrumentsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsTable" xlink:to="ifrs-full_ClassesOfFinancialInstrumentsAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfFinancialInstrumentsDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfFinancialInstrumentsDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_ClassesOfFinancialInstrumentsAxis" xlink:to="ifrs-full_ClassesOfFinancialInstrumentsDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfFinancialInstrumentsDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfFinancialInstrumentsDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_ClassesOfFinancialInstrumentsAxis" xlink:to="ifrs-full_ClassesOfFinancialInstrumentsDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_GoingConcernTwoThousandTwentyFourMember" xlink:href="gels-20250630.xsd#gels_GoingConcernTwoThousandTwentyFourMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_ClassesOfFinancialInstrumentsDomain" xlink:to="gels_GoingConcernTwoThousandTwentyFourMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssetsLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentAssetsLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems" xlink:to="ifrs-full_CurrentAssetsLiabilities" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems" xlink:to="ifrs-full_ProfitLossBeforeTax" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems" xlink:to="ifrs-full_CashAndCashEquivalents" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ConvertibleNotes" xlink:href="gels-20250630.xsd#gels_ConvertibleNotes"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems" xlink:to="gels_ConvertibleNotes" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_GrossProceeds" xlink:href="gels-20250630.xsd#gels_GrossProceeds"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems" xlink:to="gels_GrossProceeds" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_MaturityDate" xlink:href="gels-20250630.xsd#gels_MaturityDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems" xlink:to="gels_MaturityDate" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/OperatingSegmentsDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfOperatingSegmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_NumberOfOperatingSegment" xlink:href="gels-20250630.xsd#gels_NumberOfOperatingSegment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsAbstract" xlink:to="gels_NumberOfOperatingSegment" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/TradeandOtherReceivablesDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherReceivablesAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_AllowanceForDoubtfulOtherReceivable" xlink:href="gels-20250630.xsd#gels_AllowanceForDoubtfulOtherReceivable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="gels_AllowanceForDoubtfulOtherReceivable" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/IntangibleAssetsDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsLineItems"/>
    <loc xlink:type="locator" xlink:label="gels_IntangibleAssetsDetailsTable" xlink:href="gels-20250630.xsd#gels_IntangibleAssetsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="gels_IntangibleAssetsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_CurrencyAxis" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_CurrencyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_IntangibleAssetsDetailsTable" xlink:to="srt_CurrencyAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="currency_AllCurrenciesDomain" xlink:href="https://xbrl.sec.gov/currency/2024/currency-2024.xsd#currency_AllCurrenciesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_CurrencyAxis" xlink:to="currency_AllCurrenciesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="currency_AllCurrenciesDomain_0" xlink:href="https://xbrl.sec.gov/currency/2024/currency-2024.xsd#currency_AllCurrenciesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_CurrencyAxis" xlink:to="currency_AllCurrenciesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_StatementGeographicalAxis" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_StatementGeographicalAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_IntangibleAssetsDetailsTable" xlink:to="srt_StatementGeographicalAxis" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_SegmentGeographicalDomain" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_SegmentGeographicalDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_StatementGeographicalAxis" xlink:to="srt_SegmentGeographicalDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_SegmentGeographicalDomain_0" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_SegmentGeographicalDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_StatementGeographicalAxis" xlink:to="srt_SegmentGeographicalDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MethodsOfGenerationAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MethodsOfGenerationAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_IntangibleAssetsDetailsTable" xlink:to="ifrs-full_MethodsOfGenerationAxis" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MethodsOfGenerationDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MethodsOfGenerationDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_MethodsOfGenerationAxis" xlink:to="ifrs-full_MethodsOfGenerationDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MethodsOfGenerationDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MethodsOfGenerationDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_MethodsOfGenerationAxis" xlink:to="ifrs-full_MethodsOfGenerationDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_IntangibleAssetsDetailsTable" xlink:to="ifrs-full_RangeAxis" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MajorCustomersAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MajorCustomersAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_IntangibleAssetsDetailsTable" xlink:to="ifrs-full_MajorCustomersAxis" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MajorCustomersDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MajorCustomersDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_MajorCustomersAxis" xlink:to="ifrs-full_MajorCustomersDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MajorCustomersDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MajorCustomersDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_MajorCustomersAxis" xlink:to="ifrs-full_MajorCustomersDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_DiscountedCashFlowModelMember" xlink:href="gels-20250630.xsd#gels_DiscountedCashFlowModelMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MethodsOfGenerationDomain" xlink:to="gels_DiscountedCashFlowModelMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="currency_AUD" xlink:href="https://xbrl.sec.gov/currency/2024/currency-2024.xsd#currency_AUD"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="currency_AllCurrenciesDomain" xlink:to="currency_AUD" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="currency_USD" xlink:href="https://xbrl.sec.gov/currency/2024/currency-2024.xsd#currency_USD"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="currency_AllCurrenciesDomain" xlink:to="currency_USD" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TopOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangeDomain" xlink:to="ifrs-full_TopOfRangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BottomOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangeDomain" xlink:to="ifrs-full_BottomOfRangeMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_FY30Member" xlink:href="gels-20250630.xsd#gels_FY30Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MajorCustomersDomain" xlink:to="gels_FY30Member" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_FY26Member" xlink:href="gels-20250630.xsd#gels_FY26Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MajorCustomersDomain" xlink:to="gels_FY26Member" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_FY27Member" xlink:href="gels-20250630.xsd#gels_FY27Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MajorCustomersDomain" xlink:to="gels_FY27Member" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_FY28Member" xlink:href="gels-20250630.xsd#gels_FY28Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MajorCustomersDomain" xlink:to="gels_FY28Member" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_FY29Member" xlink:href="gels-20250630.xsd#gels_FY29Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MajorCustomersDomain" xlink:to="gels_FY29Member" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_FY24Member" xlink:href="gels-20250630.xsd#gels_FY24Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MajorCustomersDomain" xlink:to="gels_FY24Member" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_FY26ToFY30Member" xlink:href="gels-20250630.xsd#gels_FY26ToFY30Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MajorCustomersDomain" xlink:to="gels_FY26ToFY30Member" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_FY29OneMember" xlink:href="gels-20250630.xsd#gels_FY29OneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MajorCustomersDomain" xlink:to="gels_FY29OneMember" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_FY25Member" xlink:href="gels-20250630.xsd#gels_FY25Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MajorCustomersDomain" xlink:to="gels_FY25Member" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_CY28Member" xlink:href="gels-20250630.xsd#gels_CY28Member"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_MajorCustomersDomain" xlink:to="gels_CY28Member" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="country_AU" xlink:href="https://xbrl.sec.gov/country/2024/country-2024.xsd#country_AU"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_SegmentGeographicalDomain" xlink:to="country_AU" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_EstimateTermOfUsefulLife" xlink:href="gels-20250630.xsd#gels_EstimateTermOfUsefulLife"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="gels_EstimateTermOfUsefulLife" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_RecoverableAmount" xlink:href="gels-20250630.xsd#gels_RecoverableAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="gels_RecoverableAmount" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AverageForeignExchangeRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AverageForeignExchangeRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_AverageForeignExchangeRate" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_PeriodOfFinancialBudgetsApprovedByManagement" xlink:href="gels-20250630.xsd#gels_PeriodOfFinancialBudgetsApprovedByManagement"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="gels_PeriodOfFinancialBudgetsApprovedByManagement" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_PreTaxDiscountRate" xlink:href="gels-20250630.xsd#gels_PreTaxDiscountRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="gels_PreTaxDiscountRate" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_AverageGrowthTerm" xlink:href="gels-20250630.xsd#gels_AverageGrowthTerm"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="gels_AverageGrowthTerm" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PercentageOfEntitysRevenue" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PercentageOfEntitysRevenue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_PercentageOfEntitysRevenue" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_PercentageOfGrossMargin" xlink:href="gels-20250630.xsd#gels_PercentageOfGrossMargin"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="gels_PercentageOfGrossMargin" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear" xlink:href="gels-20250630.xsd#gels_PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="gels_PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_PercentageOfForecastOnSalaryAndBenefitsYearOne" xlink:href="gels-20250630.xsd#gels_PercentageOfForecastOnSalaryAndBenefitsYearOne"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="gels_PercentageOfForecastOnSalaryAndBenefitsYearOne" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_PercentageOfLongTerm" xlink:href="gels-20250630.xsd#gels_PercentageOfLongTerm"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="gels_PercentageOfLongTerm" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_AverageTimeframeProfitabilityTerm" xlink:href="gels-20250630.xsd#gels_AverageTimeframeProfitabilityTerm"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="gels_AverageTimeframeProfitabilityTerm" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_AmortisationEstimatedPercentage" xlink:href="gels-20250630.xsd#gels_AmortisationEstimatedPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="gels_AmortisationEstimatedPercentage" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_AverageUsefulLifeForIntangible" xlink:href="gels-20250630.xsd#gels_AverageUsefulLifeForIntangible"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="gels_AverageUsefulLifeForIntangible" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ApplicableTaxRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ApplicableTaxRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_ApplicableTaxRate" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_LongTermGrowthRate" xlink:href="gels-20250630.xsd#gels_LongTermGrowthRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="gels_LongTermGrowthRate" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_PercentageOfRevenueReduction" xlink:href="gels-20250630.xsd#gels_PercentageOfRevenueReduction"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="gels_PercentageOfRevenueReduction" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_RevenueReductionCompoundedGrowthRatePeriod" xlink:href="gels-20250630.xsd#gels_RevenueReductionCompoundedGrowthRatePeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="gels_RevenueReductionCompoundedGrowthRatePeriod" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRates" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ActuarialAssumptionOfDiscountRates"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_ActuarialAssumptionOfDiscountRates" order="19" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/DeferredRevenueDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfDeferredRevenueAbstract" xlink:href="gels-20250630.xsd#gels_DisclosureOfDeferredRevenueAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredIncomeIncludingContractLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredIncomeIncludingContractLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_DisclosureOfDeferredRevenueAbstract" xlink:to="ifrs-full_DeferredIncomeIncludingContractLiabilities" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/BorrowingsDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_BorrowingsDetailsLineItems" xlink:href="gels-20250630.xsd#gels_BorrowingsDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="gels_BorrowingsDetailsTable" xlink:href="gels-20250630.xsd#gels_BorrowingsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="gels_BorrowingsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_BorrowingsDetailsTable" xlink:to="ifrs-full_GeographicalAreasAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_BorrowingsDetailsTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsByNameAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsByNameAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_BorrowingsDetailsTable" xlink:to="ifrs-full_BorrowingsByNameAxis" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsByNameDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsByNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="ifrs-full_BorrowingsByNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsByNameDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsByNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="ifrs-full_BorrowingsByNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_BorrowingsDetailsTable" xlink:to="ifrs-full_RangeAxis" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_LoanFromAssociatedEntitiesMember" xlink:href="gels-20250630.xsd#gels_LoanFromAssociatedEntitiesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="gels_LoanFromAssociatedEntitiesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ShareholderLoansMember" xlink:href="gels-20250630.xsd#gels_ShareholderLoansMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="gels_ShareholderLoansMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BottomOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangeDomain" xlink:to="ifrs-full_BottomOfRangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TopOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangeDomain" xlink:to="ifrs-full_TopOfRangeMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ForeignCountriesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ForeignCountriesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GeographicalAreasDomain" xlink:to="ifrs-full_ForeignCountriesMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_May2023ConvertibleNoteMember" xlink:href="gels-20250630.xsd#gels_May2023ConvertibleNoteMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_BorrowingsByNameDomain" xlink:to="gels_May2023ConvertibleNoteMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_February2024ConvertibleNoteMember" xlink:href="gels-20250630.xsd#gels_February2024ConvertibleNoteMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_BorrowingsByNameDomain" xlink:to="gels_February2024ConvertibleNoteMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_May2024ConvertibleNotesMember" xlink:href="gels-20250630.xsd#gels_May2024ConvertibleNotesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_BorrowingsByNameDomain" xlink:to="gels_May2024ConvertibleNotesMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_FebruaryTwoZeroTwoFiveConvertibleNoteMember" xlink:href="gels-20250630.xsd#gels_FebruaryTwoZeroTwoFiveConvertibleNoteMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_BorrowingsByNameDomain" xlink:to="gels_FebruaryTwoZeroTwoFiveConvertibleNoteMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_OctoberTwoZeroTwoFourConvertibleNotesMember" xlink:href="gels-20250630.xsd#gels_OctoberTwoZeroTwoFourConvertibleNotesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_BorrowingsByNameDomain" xlink:to="gels_OctoberTwoZeroTwoFourConvertibleNotesMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_February2025ConvertibleNotesMember" xlink:href="gels-20250630.xsd#gels_February2025ConvertibleNotesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_BorrowingsByNameDomain" xlink:to="gels_February2025ConvertibleNotesMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_TwoZeroTwoFiveConvertibleNoteMember" xlink:href="gels-20250630.xsd#gels_TwoZeroTwoFiveConvertibleNoteMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_BorrowingsByNameDomain" xlink:to="gels_TwoZeroTwoFiveConvertibleNoteMember" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ConvertibleNoteMember" xlink:href="gels-20250630.xsd#gels_ConvertibleNoteMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_BorrowingsByNameDomain" xlink:to="gels_ConvertibleNoteMember" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_LoansMaturityTerm" xlink:href="gels-20250630.xsd#gels_LoansMaturityTerm"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="gels_LoansMaturityTerm" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsInterestRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsInterestRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="ifrs-full_BorrowingsInterestRate" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LoansReceived" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LoansReceived"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="ifrs-full_LoansReceived" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalOrdinaryShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapitalOrdinaryShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="ifrs-full_IssuedCapitalOrdinaryShares" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="ifrs-full_LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssueOfConvertibleInstruments" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssueOfConvertibleInstruments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="ifrs-full_IssueOfConvertibleInstruments" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_UnsecuredConvertibleNotesRedeemable" xlink:href="gels-20250630.xsd#gels_UnsecuredConvertibleNotesRedeemable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="gels_UnsecuredConvertibleNotesRedeemable" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ConvertibleNoteFundsReceived" xlink:href="gels-20250630.xsd#gels_ConvertibleNoteFundsReceived"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="gels_ConvertibleNoteFundsReceived" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AccruedIncomeOtherThanContractAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AccruedIncomeOtherThanContractAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="ifrs-full_AccruedIncomeOtherThanContractAssets" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ConvertibleNoteFaceValue" xlink:href="gels-20250630.xsd#gels_ConvertibleNoteFaceValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="gels_ConvertibleNoteFaceValue" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_BoardApprovedAmount" xlink:href="gels-20250630.xsd#gels_BoardApprovedAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="gels_BoardApprovedAmount" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ConvertibleNoteOfferingRaising" xlink:href="gels-20250630.xsd#gels_ConvertibleNoteOfferingRaising"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="gels_ConvertibleNoteOfferingRaising" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ConversionPricePerShare" xlink:href="gels-20250630.xsd#gels_ConversionPricePerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="gels_ConversionPricePerShare" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_PercentageOfConversionDiscount" xlink:href="gels-20250630.xsd#gels_PercentageOfConversionDiscount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="gels_PercentageOfConversionDiscount" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WeightedAverageSharePriceShareOptionsGranted2019" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_WeightedAverageSharePriceShareOptionsGranted2019"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="ifrs-full_WeightedAverageSharePriceShareOptionsGranted2019" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfOptionLifeShareOptionsGranted" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfOptionLifeShareOptionsGranted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="ifrs-full_DescriptionOfOptionLifeShareOptionsGranted" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DerivativeFinancialLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DerivativeFinancialLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="ifrs-full_DerivativeFinancialLiabilities" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives" order="23" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/IssuedCapitalDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapitalAbstract"/>
    <loc xlink:type="locator" xlink:label="gels_ProxyVote" xlink:href="gels-20250630.xsd#gels_ProxyVote"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="gels_ProxyVote" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_PollVote" xlink:href="gels-20250630.xsd#gels_PollVote"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="gels_PollVote" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_WarrantOutstanding" xlink:href="gels-20250630.xsd#gels_WarrantOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="gels_WarrantOutstanding" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_PurchaseOfCommonShare" xlink:href="gels-20250630.xsd#gels_PurchaseOfCommonShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="gels_PurchaseOfCommonShare" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ExercisePriceShareOptionsGranted2019" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ExercisePriceShareOptionsGranted2019"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="ifrs-full_ExercisePriceShareOptionsGranted2019" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_WarrantsExpireDateOfIssuance" xlink:href="gels-20250630.xsd#gels_WarrantsExpireDateOfIssuance"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="gels_WarrantsExpireDateOfIssuance" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/FinancialRiskManagementDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_FinancialRiskManagementAbstract" xlink:href="gels-20250630.xsd#gels_FinancialRiskManagementAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherCurrentPayables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_FinancialRiskManagementAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentPayables" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShorttermBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_FinancialRiskManagementAbstract" xlink:to="ifrs-full_ShorttermBorrowings" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LongtermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LongtermBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_FinancialRiskManagementAbstract" xlink:to="ifrs-full_LongtermBorrowings" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentPortionOfLongtermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentPortionOfLongtermBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_FinancialRiskManagementAbstract" xlink:to="ifrs-full_CurrentPortionOfLongtermBorrowings" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FairValueOfAcquiredReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FairValueOfAcquiredReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_FinancialRiskManagementAbstract" xlink:to="ifrs-full_FairValueOfAcquiredReceivables" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/KeyManagementPersonnelDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_KeyManagementPersonnelLineItems" xlink:href="gels-20250630.xsd#gels_KeyManagementPersonnelLineItems"/>
    <loc xlink:type="locator" xlink:label="gels_KeyManagementPersonnelDetailsTable" xlink:href="gels-20250630.xsd#gels_KeyManagementPersonnelDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="gels_KeyManagementPersonnelLineItems" xlink:to="gels_KeyManagementPersonnelDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_KeyManagementPersonnelDetailsTable" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_KeyManagementPersonnelDetailsTable" xlink:to="ifrs-full_GeographicalAreasAxis" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_KeyManagementPersonnelDetailsTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_KeyManagementPersonnelDetailsTable" xlink:to="ifrs-full_RangeAxis" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsByNameAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsByNameAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_KeyManagementPersonnelDetailsTable" xlink:to="ifrs-full_BorrowingsByNameAxis" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsByNameDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsByNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="ifrs-full_BorrowingsByNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsByNameDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsByNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="ifrs-full_BorrowingsByNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_CAPEXMember" xlink:href="gels-20250630.xsd#gels_CAPEXMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="gels_CAPEXMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BottomOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangeDomain" xlink:to="ifrs-full_BottomOfRangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TopOfRangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_RangeDomain" xlink:to="ifrs-full_TopOfRangeMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_AUMember" xlink:href="gels-20250630.xsd#gels_AUMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_GeographicalAreasDomain" xlink:to="gels_AUMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_LongTermEBITDAMember" xlink:href="gels-20250630.xsd#gels_LongTermEBITDAMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_BorrowingsByNameDomain" xlink:to="gels_LongTermEBITDAMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_ForecastMember" xlink:href="gels-20250630.xsd#gels_ForecastMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain" xlink:to="gels_ForecastMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_SalaryAndBenefitsPercentage" xlink:href="gels-20250630.xsd#gels_SalaryAndBenefitsPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_KeyManagementPersonnelLineItems" xlink:to="gels_SalaryAndBenefitsPercentage" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PercentageOfEntitysRevenue" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PercentageOfEntitysRevenue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_KeyManagementPersonnelLineItems" xlink:to="ifrs-full_PercentageOfEntitysRevenue" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_LongTermPercentage" xlink:href="gels-20250630.xsd#gels_LongTermPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_KeyManagementPersonnelLineItems" xlink:to="gels_LongTermPercentage" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_LongTermAverageTimeframe" xlink:href="gels-20250630.xsd#gels_LongTermAverageTimeframe"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_KeyManagementPersonnelLineItems" xlink:to="gels_LongTermAverageTimeframe" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_EBITDAMarginsPercentage" xlink:href="gels-20250630.xsd#gels_EBITDAMarginsPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_KeyManagementPersonnelLineItems" xlink:to="gels_EBITDAMarginsPercentage" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_SupportingAssets" xlink:href="gels-20250630.xsd#gels_SupportingAssets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_KeyManagementPersonnelLineItems" xlink:to="gels_SupportingAssets" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_SupportingAssetsPercentage" xlink:href="gels-20250630.xsd#gels_SupportingAssetsPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_KeyManagementPersonnelLineItems" xlink:to="gels_SupportingAssetsPercentage" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TaxRateEffectFromChangeInTaxRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TaxRateEffectFromChangeInTaxRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_KeyManagementPersonnelLineItems" xlink:to="ifrs-full_TaxRateEffectFromChangeInTaxRate" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_TerminalGrowthRate" xlink:href="gels-20250630.xsd#gels_TerminalGrowthRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_KeyManagementPersonnelLineItems" xlink:to="gels_TerminalGrowthRate" order="8" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/ContingentAssetsLiabilitiesandCommitmentsDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfContingentLiabilitiesLineItems"/>
    <loc xlink:type="locator" xlink:label="gels_ContingentAssetsLiabilitiesandCommitmentsDetailsTable" xlink:href="gels-20250630.xsd#gels_ContingentAssetsLiabilitiesandCommitmentsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="ifrs-full_DisclosureOfContingentLiabilitiesLineItems" xlink:to="gels_ContingentAssetsLiabilitiesandCommitmentsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashTransferred" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashTransferred"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfContingentLiabilitiesLineItems" xlink:to="ifrs-full_CashTransferred" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_IssueOfShareCapital" xlink:href="gels-20250630.xsd#gels_IssueOfShareCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfContingentLiabilitiesLineItems" xlink:to="gels_IssueOfShareCapital" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_IssuePricePerShare" xlink:href="gels-20250630.xsd#gels_IssuePricePerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_DisclosureOfContingentLiabilitiesLineItems" xlink:to="gels_IssuePricePerShare" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/CapitalCommitmentsPropertyPlantandEquipmentDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CapitalCommitmentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CapitalCommitmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CapitalCommitments" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CapitalCommitments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_CapitalCommitmentsAbstract" xlink:to="ifrs-full_CapitalCommitments" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/EventsAftertheReportingPeriodDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="gels_EventsAftertheReportingPeriodDetailsLineItems" xlink:href="gels-20250630.xsd#gels_EventsAftertheReportingPeriodDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="gels_EventsAftertheReportingPeriodDetailsTable" xlink:href="gels-20250630.xsd#gels_EventsAftertheReportingPeriodDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="gels_EventsAftertheReportingPeriodDetailsLineItems" xlink:to="gels_EventsAftertheReportingPeriodDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="gels_EventsAftertheReportingPeriodDetailsTable" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="gels_LoansFromShareholdersMember" xlink:href="gels-20250630.xsd#gels_LoansFromShareholdersMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain" xlink:to="gels_LoansFromShareholdersMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesIssued" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NumberOfSharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="gels_EventsAftertheReportingPeriodDetailsLineItems" xlink:to="ifrs-full_NumberOfSharesIssued" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:role="http://www.gelteq.com/role/DocumentAndEntityInformation" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationLineItems" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentInformationLineItems"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationTable" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentInformationTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentInformationTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressesAddressTypeAxis" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressesAddressTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="dei_DocumentInformationTable" xlink:to="dei_EntityAddressesAddressTypeAxis" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AddressTypeDomain" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AddressTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="dei_EntityAddressesAddressTypeAxis" xlink:to="dei_AddressTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AddressTypeDomain_0" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AddressTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="dei_EntityAddressesAddressTypeAxis" xlink:to="dei_AddressTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_BusinessContactMember" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_BusinessContactMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_AddressTypeDomain" xlink:to="dei_BusinessContactMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentType"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentType" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentRegistrationStatement" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentRegistrationStatement"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentRegistrationStatement" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentAnnualReport" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentAnnualReport"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentAnnualReport" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_CurrentFiscalYearEndDate" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CurrentFiscalYearEndDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_CurrentFiscalYearEndDate" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentPeriodEndDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentPeriodEndDate" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentFiscalYearFocus"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalYearFocus" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentTransitionReport" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentTransitionReport"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentTransitionReport" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentShellCompanyReport" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentShellCompanyReport"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentShellCompanyReport" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityFileNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFileNumber" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityRegistrantName"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityRegistrantName" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityIncorporationStateCountryCode"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityIncorporationStateCountryCode" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine1" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressAddressLine1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressAddressLine1" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressAddressLine2" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressAddressLine2"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressAddressLine2" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCityOrTown" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressCityOrTown"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressCityOrTown" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressPostalZipCode" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressPostalZipCode"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressPostalZipCode" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityAddressCountry" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressCountry"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityAddressCountry" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_ContactPersonnelName" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_ContactPersonnelName"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_ContactPersonnelName" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_CityAreaCode" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CityAreaCode"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_CityAreaCode" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_LocalPhoneNumber" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_LocalPhoneNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_LocalPhoneNumber" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_Security12bTitle" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_Security12bTitle"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_Security12bTitle" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_TradingSymbol" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_TradingSymbol"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_TradingSymbol" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_SecurityExchangeName" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_SecurityExchangeName"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_SecurityExchangeName" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCommonStockSharesOutstanding" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCommonStockSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCommonStockSharesOutstanding" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityWellKnownSeasonedIssuer" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityWellKnownSeasonedIssuer"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityWellKnownSeasonedIssuer" order="23" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityVoluntaryFilers" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityVoluntaryFilers"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityVoluntaryFilers" order="24" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCurrentReportingStatus" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCurrentReportingStatus"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCurrentReportingStatus" order="25" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityInteractiveDataCurrent" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityInteractiveDataCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityInteractiveDataCurrent" order="26" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityFilerCategory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFilerCategory" order="27" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityEmergingGrowthCompany"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityEmergingGrowthCompany" order="28" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityExTransitionPeriod" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityExTransitionPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityExTransitionPeriod" order="29" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_IcfrAuditorAttestationFlag" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_IcfrAuditorAttestationFlag"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_IcfrAuditorAttestationFlag" order="30" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentAccountingStandard" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentAccountingStandard"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentAccountingStandard" order="31" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFinStmtErrorCorrectionFlag" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentFinStmtErrorCorrectionFlag"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFinStmtErrorCorrectionFlag" order="32" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityShellCompany" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityShellCompany"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityShellCompany" order="33" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorOpinionTextBlock" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AuditorOpinionTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorOpinionTextBlock" order="34" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorName" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AuditorName"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorName" order="35" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorLocation" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AuditorLocation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorLocation" order="36" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorFirmId" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AuditorFirmId"/>
<!-- [WMV6][LlUcpzBPqhFplCC/0rTH0UaORFah6IIQ0KUPBZv0vrHqSTDwd6Up1pwk+4jpqExKLkBofKIss0OLGlgzE9fmQDf3YAPttWtJN6yqjDday17Jx7+SU0pLrOXqaZp7IsDsCL5XVJRMyc/dlCUONXS9V2T6clfogV593KRSqiTJwS2LkP79fnkmaYkBOhVo/Ccmrf3pvszvMZ1jLZF8LIGR6zOLlKCSKV1X3tGYn/zm0MY61PZV4XxHorREYtzsURSEARY173+BdJwb7MCNpIMa4ztHOyuwDInH9wv13SU06vszmvabzNf8355+guHC8KYxtkbxIKgyAw==] CSR-->
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AuditorFirmId" order="37" xbrldt:closed="true"/>
  </definitionLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>11
<FILENAME>gels-20250630_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Fri Nov 14 21:52:18 UTC 2025 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" roleURI="http://www.xbrl.org/2009/role/negatedLabel"/>
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" roleURI="http://www.xbrl.org/2009/role/netLabel"/>
  <labelLink xlink:role="http://www.xbrl.org/2003/role/link" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_GrossProfit" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GrossProfit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_GrossProfit_lbl" xml:lang="en-US">Gross profit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossProfit" xlink:to="ifrs-full_GrossProfit_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossFromOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossFromOperatingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ProfitLossFromOperatingActivities_lbl" xml:lang="en-US">Operating loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_ProfitLossFromOperatingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ProfitLossBeforeTax_lbl" xml:lang="en-US">Loss before income tax expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossBeforeTax_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProfitLossBeforeTax_lbl0" xml:lang="en-US">Loss before income tax expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossBeforeTax_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProfitLossBeforeTax_lbl1" xml:lang="en-US">Loss before income tax expense for the year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossBeforeTax_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="ifrs-full_ProfitLossBeforeTax_lbl2" xml:lang="en-US">Income tax expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossBeforeTax_lbl2"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ProfitLoss_lbl" xml:lang="en-US">Loss after income tax expense for the year attributable to the owners of Gelteq Limited</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProfitLoss_lbl0" xml:lang="en-US">Loss after income tax expense for the year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent_lbl" xml:lang="en-US">Total comprehensive loss for the year attributable to the owners of Gelteq Limited</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CurrentAssets_lbl" xml:lang="en-US">Total current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_NoncurrentAssets_lbl" xml:lang="en-US">Total non-current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_NoncurrentAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Assets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Assets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Assets_lbl" xml:lang="en-US">Total assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_Assets_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CurrentLiabilities_lbl" xml:lang="en-US">Total current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_NoncurrentLiabilities_lbl" xml:lang="en-US">Total non-current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Liabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Liabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Liabilities_lbl" xml:lang="en-US">Total liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_Liabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NetAssetsLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NetAssetsLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_NetAssetsLiabilities_lbl" xml:lang="en-US">Net assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NetAssetsLiabilities" xlink:to="ifrs-full_NetAssetsLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Equity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Equity_lbl" xml:lang="en-US">Total equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_Equity_lbl0" xml:lang="en-US">Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_Equity_lbl1" xml:lang="en-US">Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_lbl1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComponentsOfEquityAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComponentsOfEquityAxis_lbl" xml:lang="en-US">Components of equity [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_ComponentsOfEquityAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash used in operating activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl0" xml:lang="en-US">Net cash used in operating activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash used in investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash from financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_lbl" xml:lang="en-US">Net increase/(decrease) in cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_CashAndCashEquivalents_lbl" xml:lang="en-US">Cash and cash equivalents at the beginning of the financial year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_CashAndCashEquivalents_lbl0" xml:lang="en-US">Cash and cash equivalents at the end of the financial year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_CashAndCashEquivalents_lbl1" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CashAndCashEquivalents_lbl2" xml:lang="en-US">Cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CashAndCashEquivalents_lbl3" xml:lang="en-US">Cash balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_lbl3"/>
    <loc xlink:type="locator" xlink:label="gels_GeneralInformationAbstract" xlink:href="gels-20250630.xsd#gels_GeneralInformationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_GeneralInformationAbstract_lbl" xml:lang="en-US">General Information [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_GeneralInformationAbstract" xlink:to="gels_GeneralInformationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NotesAndOtherExplanatoryInformationAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NotesAndOtherExplanatoryInformationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NotesAndOtherExplanatoryInformationAbstract_lbl" xml:lang="en-US">Basis of Preparation [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NotesAndOtherExplanatoryInformationAbstract" xlink:to="ifrs-full_NotesAndOtherExplanatoryInformationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfChangesInAccountingEstimatesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfChangesInAccountingEstimatesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfChangesInAccountingEstimatesAbstract_lbl" xml:lang="en-US">Summary of Significant Accounting Policies [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfChangesInAccountingEstimatesAbstract" xlink:to="ifrs-full_DisclosureOfChangesInAccountingEstimatesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis_lbl" xml:lang="en-US">Classes of intangible assets other than goodwill [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_CriticalAccountingJudgementsEstimatesAndAssumptionsAbstract" xlink:href="gels-20250630.xsd#gels_CriticalAccountingJudgementsEstimatesAndAssumptionsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_CriticalAccountingJudgementsEstimatesAndAssumptionsAbstract_lbl" xml:lang="en-US">Critical Accounting Judgements, Estimates and Assumptions [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CriticalAccountingJudgementsEstimatesAndAssumptionsAbstract" xlink:to="gels_CriticalAccountingJudgementsEstimatesAndAssumptionsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfOperatingSegmentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsAbstract_lbl" xml:lang="en-US">Operating Segments [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsAbstract" xlink:to="ifrs-full_DisclosureOfOperatingSegmentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract_lbl" xml:lang="en-US">Revenue from Contracts with Customers [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract" xlink:to="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfRevenueFromContractsWithCustomersAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfRevenueFromContractsWithCustomersAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfRevenueFromContractsWithCustomersAbstract_lbl" xml:lang="en-US">Schedule of Revenue from Contracts with Customers [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfRevenueFromContractsWithCustomersAbstract" xlink:to="gels_ScheduleOfRevenueFromContractsWithCustomersAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_StatementGeographicalAxis" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_StatementGeographicalAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_StatementGeographicalAxis_lbl" xml:lang="en-US">Geographical [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_StatementGeographicalAxis" xlink:to="srt_StatementGeographicalAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_OtherIncomesAbstract" xlink:href="gels-20250630.xsd#gels_OtherIncomesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_OtherIncomesAbstract_lbl" xml:lang="en-US">Other Income [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_OtherIncomesAbstract" xlink:to="gels_OtherIncomesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfOtherIncomeAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfOtherIncomeAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfOtherIncomeAbstract_lbl" xml:lang="en-US">Schedule of Other Income [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfOtherIncomeAbstract" xlink:to="gels_ScheduleOfOtherIncomeAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_OtherIncome_lbl" xml:lang="en-US">Other income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherIncome" xlink:to="ifrs-full_OtherIncome_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherIncome_lbl0" xml:lang="en-US">Other income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherIncome" xlink:to="ifrs-full_OtherIncome_lbl0"/>
    <loc xlink:type="locator" xlink:label="gels_EmploymentExpensesAbstract" xlink:href="gels-20250630.xsd#gels_EmploymentExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_EmploymentExpensesAbstract_lbl" xml:lang="en-US">Employment Expenses [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_EmploymentExpensesAbstract" xlink:to="gels_EmploymentExpensesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfEmploymentExpensesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfEmploymentExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfEmploymentExpensesAbstract_lbl" xml:lang="en-US">Schedule of Employment Expenses [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfEmploymentExpensesAbstract" xlink:to="gels_ScheduleOfEmploymentExpensesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EmployeeBenefitsExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EmployeeBenefitsExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_EmployeeBenefitsExpense_lbl" xml:lang="en-US">Total employment expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EmployeeBenefitsExpense" xlink:to="ifrs-full_EmployeeBenefitsExpense_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_EmployeeBenefitsExpense_lbl0" xml:lang="en-US">Employment expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EmployeeBenefitsExpense" xlink:to="ifrs-full_EmployeeBenefitsExpense_lbl0"/>
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfCorporateExpensesAbstract" xlink:href="gels-20250630.xsd#gels_DisclosureOfCorporateExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DisclosureOfCorporateExpensesAbstract_lbl" xml:lang="en-US">Corporate Expenses [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfCorporateExpensesAbstract" xlink:to="gels_DisclosureOfCorporateExpensesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfCorporateExpensesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfCorporateExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfCorporateExpensesAbstract_lbl" xml:lang="en-US">Schedule of Corporate Expenses [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfCorporateExpensesAbstract" xlink:to="gels_ScheduleOfCorporateExpensesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_CorporateExpenses" xlink:href="gels-20250630.xsd#gels_CorporateExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="gels_CorporateExpenses_lbl" xml:lang="en-US">Total corporate expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CorporateExpenses" xlink:to="gels_CorporateExpenses_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="gels_CorporateExpenses_lbl0" xml:lang="en-US">Corporate expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CorporateExpenses" xlink:to="gels_CorporateExpenses_lbl0"/>
    <loc xlink:type="locator" xlink:label="gels_InitialPublicOfferingRelatedExpensesAbstract" xlink:href="gels-20250630.xsd#gels_InitialPublicOfferingRelatedExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_InitialPublicOfferingRelatedExpensesAbstract_lbl" xml:lang="en-US">IPO Related Expenses [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InitialPublicOfferingRelatedExpensesAbstract" xlink:to="gels_InitialPublicOfferingRelatedExpensesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShareIssueRelatedCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShareIssueRelatedCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_ShareIssueRelatedCost_lbl" xml:lang="en-US">Total IPO related expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShareIssueRelatedCost" xlink:to="ifrs-full_ShareIssueRelatedCost_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_ShareIssueRelatedCost_lbl0" xml:lang="en-US">IPO related expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShareIssueRelatedCost" xlink:to="ifrs-full_ShareIssueRelatedCost_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfOrdinarySharesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfOrdinarySharesAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfOrdinarySharesAxis_lbl" xml:lang="en-US">Classes of ordinary shares [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfOrdinarySharesAxis" xlink:to="ifrs-full_ClassesOfOrdinarySharesAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationAndAmortisationExpenseAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationAndAmortisationExpenseAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DepreciationAndAmortisationExpenseAbstract_lbl" xml:lang="en-US">Depreciation and Amortisation Expense [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationAndAmortisationExpenseAbstract" xlink:to="ifrs-full_DepreciationAndAmortisationExpenseAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfDepreciationAndAmortisationExpenseAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfDepreciationAndAmortisationExpenseAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfDepreciationAndAmortisationExpenseAbstract_lbl" xml:lang="en-US">Schedule of Depreciation and Amortisation Expense [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfDepreciationAndAmortisationExpenseAbstract" xlink:to="gels_ScheduleOfDepreciationAndAmortisationExpenseAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationAndAmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationAndAmortisationExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_DepreciationAndAmortisationExpense_lbl" xml:lang="en-US">Total depreciation and amortisation expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationAndAmortisationExpense" xlink:to="ifrs-full_DepreciationAndAmortisationExpense_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_DepreciationAndAmortisationExpense_lbl0" xml:lang="en-US">Depreciation and amortisation expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationAndAmortisationExpense" xlink:to="ifrs-full_DepreciationAndAmortisationExpense_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MaterialIncomeAndExpenseAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MaterialIncomeAndExpenseAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MaterialIncomeAndExpenseAbstract_lbl" xml:lang="en-US">Research Expenses [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MaterialIncomeAndExpenseAbstract" xlink:to="ifrs-full_MaterialIncomeAndExpenseAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ResearchExpensesAbstract" xlink:href="gels-20250630.xsd#gels_ResearchExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ResearchExpensesAbstract_lbl" xml:lang="en-US">Schedule of Research Expenses [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ResearchExpensesAbstract" xlink:to="gels_ResearchExpensesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_FinanceCostsAbstract" xlink:href="gels-20250630.xsd#gels_FinanceCostsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_FinanceCostsAbstract_lbl" xml:lang="en-US">Finance Costs [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_FinanceCostsAbstract" xlink:to="gels_FinanceCostsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinanceCosts" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FinanceCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_FinanceCosts_lbl" xml:lang="en-US">Finance costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinanceCosts" xlink:to="ifrs-full_FinanceCosts_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_FinanceCosts_lbl0" xml:lang="en-US">Finance costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinanceCosts" xlink:to="ifrs-full_FinanceCosts_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract_lbl" xml:lang="en-US">Income Tax Expense [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:to="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract_lbl" xml:lang="en-US">Schedule of Effective Income Tax Rate Reconciliation [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract" xlink:to="gels_ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations_lbl" xml:lang="en-US">Income tax expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations_lbl0" xml:lang="en-US">Income tax expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations_lbl0"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfOtherDeferredTaxAssetsAndPotentialTaxBenefitForTaxLossesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfOtherDeferredTaxAssetsAndPotentialTaxBenefitForTaxLossesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfOtherDeferredTaxAssetsAndPotentialTaxBenefitForTaxLossesAbstract_lbl" xml:lang="en-US">Schedule of Other Deferred Tax Assets and Potential Tax Benefit for Tax Losses [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfOtherDeferredTaxAssetsAndPotentialTaxBenefitForTaxLossesAbstract" xlink:to="gels_ScheduleOfOtherDeferredTaxAssetsAndPotentialTaxBenefitForTaxLossesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NetDeferredTaxAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NetDeferredTaxAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_NetDeferredTaxAssets_lbl" xml:lang="en-US">Total deferred tax asset attributable to temporary differences not recognised</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NetDeferredTaxAssets" xlink:to="ifrs-full_NetDeferredTaxAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetAbstract_lbl" xml:lang="en-US">Schedule of Unused Tax Losses Deferred Tax Asset [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetAbstract" xlink:to="gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashAndCashEquivalentsAbstract_lbl" xml:lang="en-US">Cash and Cash Equivalents [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalentsAbstract" xlink:to="ifrs-full_CashAndCashEquivalentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashEquivalentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashEquivalentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashEquivalentsAbstract_lbl" xml:lang="en-US">Schedule of Cash and Cash Equivalents [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashEquivalentsAbstract" xlink:to="ifrs-full_CashEquivalentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherReceivablesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherReceivablesAbstract_lbl" xml:lang="en-US">Trade and Other Receivables [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="ifrs-full_TradeAndOtherReceivablesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TradeAndOtherReceivablesAbstract_lbl0" xml:lang="en-US">Receivables from related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="ifrs-full_TradeAndOtherReceivablesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfTradeAndOtherReceivablesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfTradeAndOtherReceivablesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfTradeAndOtherReceivablesAbstract_lbl" xml:lang="en-US">Schedule of Trade and Other Receivables [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfTradeAndOtherReceivablesAbstract" xlink:to="gels_ScheduleOfTradeAndOtherReceivablesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherCurrentReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_TradeAndOtherCurrentReceivables_lbl" xml:lang="en-US">Trade and other receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentReceivables" xlink:to="ifrs-full_TradeAndOtherCurrentReceivables_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TradeAndOtherCurrentReceivables_lbl0" xml:lang="en-US">Trade and other receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentReceivables" xlink:to="ifrs-full_TradeAndOtherCurrentReceivables_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract_lbl" xml:lang="en-US">Prepayments and Other Assets [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract" xlink:to="ifrs-full_PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfAssetsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfAssetsAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfAssetsAxis_lbl" xml:lang="en-US">Classes of assets [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfAssetsAxis" xlink:to="ifrs-full_ClassesOfAssetsAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsAndGoodwillAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsAndGoodwillAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IntangibleAssetsAndGoodwillAbstract_lbl" xml:lang="en-US">Intangible Assets [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsAndGoodwillAbstract" xlink:to="ifrs-full_IntangibleAssetsAndGoodwillAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis_lbl" xml:lang="en-US">Classes of intangible assets and goodwill [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl0" xml:lang="en-US">Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl1" xml:lang="en-US">Intangible assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl2" xml:lang="en-US">Total Non-current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl2"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayablesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherPayablesAbstract_lbl" xml:lang="en-US">Trade and Other Payables [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayablesAbstract" xlink:to="ifrs-full_TradeAndOtherPayablesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TradeAndOtherPayablesAbstract_lbl0" xml:lang="en-US">Payables to related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayablesAbstract" xlink:to="ifrs-full_TradeAndOtherPayablesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfTradeAndOtherPayablesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfTradeAndOtherPayablesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfTradeAndOtherPayablesAbstract_lbl" xml:lang="en-US">Schedule of Trade and Other Payables [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfTradeAndOtherPayablesAbstract" xlink:to="gels_ScheduleOfTradeAndOtherPayablesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherCurrentPayables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_TradeAndOtherCurrentPayables_lbl" xml:lang="en-US">Trade and other payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="ifrs-full_TradeAndOtherCurrentPayables_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TradeAndOtherCurrentPayables_lbl0" xml:lang="en-US">Trade and other payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="ifrs-full_TradeAndOtherCurrentPayables_lbl0"/>
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfDeferredRevenueAbstract" xlink:href="gels-20250630.xsd#gels_DisclosureOfDeferredRevenueAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DisclosureOfDeferredRevenueAbstract_lbl" xml:lang="en-US">Deferred Revenue [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfDeferredRevenueAbstract" xlink:to="gels_DisclosureOfDeferredRevenueAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredIncomeIncludingContractLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredIncomeIncludingContractLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_DeferredIncomeIncludingContractLiabilities_lbl" xml:lang="en-US">Opening balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredIncomeIncludingContractLiabilities" xlink:to="ifrs-full_DeferredIncomeIncludingContractLiabilities_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_DeferredIncomeIncludingContractLiabilities_lbl0" xml:lang="en-US">Closing balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredIncomeIncludingContractLiabilities" xlink:to="ifrs-full_DeferredIncomeIncludingContractLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DeferredIncomeIncludingContractLiabilities_lbl1" xml:lang="en-US">Deferred revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredIncomeIncludingContractLiabilities" xlink:to="ifrs-full_DeferredIncomeIncludingContractLiabilities_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DeferredIncomeIncludingContractLiabilities_lbl2" xml:lang="en-US">Deferred Revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredIncomeIncludingContractLiabilities" xlink:to="ifrs-full_DeferredIncomeIncludingContractLiabilities_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="ifrs-full_DeferredIncomeIncludingContractLiabilities_lbl3" xml:lang="en-US">6 to 12 months</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredIncomeIncludingContractLiabilities" xlink:to="ifrs-full_DeferredIncomeIncludingContractLiabilities_lbl3"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredIncomeIncludingContractLiabilities_lbl4" xml:lang="en-US">Recognised revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredIncomeIncludingContractLiabilities" xlink:to="ifrs-full_DeferredIncomeIncludingContractLiabilities_lbl4"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfRecognisedAsRevenueInFuturePeriodsAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfRecognisedAsRevenueInFuturePeriodsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfRecognisedAsRevenueInFuturePeriodsAbstract_lbl" xml:lang="en-US">Schedule Of Recognised As Revenue In Future Periods [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfRecognisedAsRevenueInFuturePeriodsAbstract" xlink:to="gels_ScheduleOfRecognisedAsRevenueInFuturePeriodsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsAbstract_lbl" xml:lang="en-US">Borrowings [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsAbstract" xlink:to="ifrs-full_BorrowingsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfBorrowingsFromRelatedPartiesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfBorrowingsFromRelatedPartiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfBorrowingsFromRelatedPartiesAbstract_lbl" xml:lang="en-US">Schedule of Borrowings from Related Parties [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfBorrowingsFromRelatedPartiesAbstract" xlink:to="gels_ScheduleOfBorrowingsFromRelatedPartiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis_lbl" xml:lang="en-US">Categories of related parties [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Borrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Borrowings"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_Borrowings_lbl" xml:lang="en-US">Liabilities current and non-current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Borrowings" xlink:to="ifrs-full_Borrowings_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_Borrowings_lbl0" xml:lang="en-US">Borrowings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Borrowings" xlink:to="ifrs-full_Borrowings_lbl0"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfMovementOfShareholderLoansAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfMovementOfShareholderLoansAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfMovementOfShareholderLoansAbstract_lbl" xml:lang="en-US">Schedule of Movement of Shareholder Loans [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfMovementOfShareholderLoansAbstract" xlink:to="gels_ScheduleOfMovementOfShareholderLoansAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_MovementofShareholderLoanBalance" xlink:href="gels-20250630.xsd#gels_MovementofShareholderLoanBalance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="gels_MovementofShareholderLoanBalance_lbl" xml:lang="en-US">Opening Shareholder Loan balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_MovementofShareholderLoanBalance" xlink:to="gels_MovementofShareholderLoanBalance_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="gels_MovementofShareholderLoanBalance_lbl0" xml:lang="en-US">Closing Shareholder Loan balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_MovementofShareholderLoanBalance" xlink:to="gels_MovementofShareholderLoanBalance_lbl0"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfMovementOfConvertibleNotesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfMovementOfConvertibleNotesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfMovementOfConvertibleNotesAbstract_lbl" xml:lang="en-US">Schedule of Movement of Convertible Notes [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfMovementOfConvertibleNotesAbstract" xlink:to="gels_ScheduleOfMovementOfConvertibleNotesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ConvertibleNoteBalance" xlink:href="gels-20250630.xsd#gels_ConvertibleNoteBalance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="gels_ConvertibleNoteBalance_lbl" xml:lang="en-US">Opening convertible note balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNoteBalance" xlink:to="gels_ConvertibleNoteBalance_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="gels_ConvertibleNoteBalance_lbl0" xml:lang="en-US">Total of convertible notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNoteBalance" xlink:to="gels_ConvertibleNoteBalance_lbl0"/>
    <loc xlink:type="locator" xlink:label="gels_TotalDebtDiscountOnConvertibleNotes" xlink:href="gels-20250630.xsd#gels_TotalDebtDiscountOnConvertibleNotes"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="gels_TotalDebtDiscountOnConvertibleNotes_lbl" xml:lang="en-US">Total debt discount on convertible notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TotalDebtDiscountOnConvertibleNotes" xlink:to="gels_TotalDebtDiscountOnConvertibleNotes_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract_lbl" xml:lang="en-US">Employee Benefits Provisions [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:to="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfEmployeeBenefitsProvisionsLiabilitiesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfEmployeeBenefitsProvisionsLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfEmployeeBenefitsProvisionsLiabilitiesAbstract_lbl" xml:lang="en-US">Schedule of Employee Benefits Provisions Liabilities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfEmployeeBenefitsProvisionsLiabilitiesAbstract" xlink:to="gels_ScheduleOfEmployeeBenefitsProvisionsLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfEmployeeEntitlementsAnnualLeaveAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfEmployeeEntitlementsAnnualLeaveAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfEmployeeEntitlementsAnnualLeaveAbstract_lbl" xml:lang="en-US">Schedule of Employee Entitlements Annual Leave [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfEmployeeEntitlementsAnnualLeaveAbstract" xlink:to="gels_ScheduleOfEmployeeEntitlementsAnnualLeaveAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentProvisionsForEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentProvisionsForEmployeeBenefits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_CurrentProvisionsForEmployeeBenefits_lbl" xml:lang="en-US">Opening Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentProvisionsForEmployeeBenefits" xlink:to="ifrs-full_CurrentProvisionsForEmployeeBenefits_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_CurrentProvisionsForEmployeeBenefits_lbl0" xml:lang="en-US">Closing balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentProvisionsForEmployeeBenefits" xlink:to="ifrs-full_CurrentProvisionsForEmployeeBenefits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentProvisionsForEmployeeBenefits_lbl1" xml:lang="en-US">Employee benefits provisions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentProvisionsForEmployeeBenefits" xlink:to="ifrs-full_CurrentProvisionsForEmployeeBenefits_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentProvisionsForEmployeeBenefits_lbl2" xml:lang="en-US">Provision for Annual leave</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentProvisionsForEmployeeBenefits" xlink:to="ifrs-full_CurrentProvisionsForEmployeeBenefits_lbl2"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveAbstract_lbl" xml:lang="en-US">Schedule of Employee Entitlements Long Service leave [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveAbstract" xlink:to="gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentProvisionsForEmployeeBenefits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_NoncurrentProvisionsForEmployeeBenefits_lbl" xml:lang="en-US">Opening balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" xlink:to="ifrs-full_NoncurrentProvisionsForEmployeeBenefits_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_NoncurrentProvisionsForEmployeeBenefits_lbl0" xml:lang="en-US">Closing balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" xlink:to="ifrs-full_NoncurrentProvisionsForEmployeeBenefits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NoncurrentProvisionsForEmployeeBenefits_lbl1" xml:lang="en-US">Employee benefits provisions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" xlink:to="ifrs-full_NoncurrentProvisionsForEmployeeBenefits_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_NoncurrentProvisionsForEmployeeBenefits_lbl2" xml:lang="en-US">Long service leave</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" xlink:to="ifrs-full_NoncurrentProvisionsForEmployeeBenefits_lbl2"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapitalAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IssuedCapitalAbstract_lbl" xml:lang="en-US">Issued Capital [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="ifrs-full_IssuedCapitalAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfShareCapitalAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfShareCapitalAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfShareCapitalAxis_lbl" xml:lang="en-US">Classes of share capital [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfShareCapitalAxis" xlink:to="ifrs-full_ClassesOfShareCapitalAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract_lbl" xml:lang="en-US">Schedule of Movements in Ordinary Share Capital [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesIssuedAndFullyPaid" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NumberOfSharesIssuedAndFullyPaid"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_NumberOfSharesIssuedAndFullyPaid_lbl" xml:lang="en-US">Opening balance, shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesIssuedAndFullyPaid" xlink:to="ifrs-full_NumberOfSharesIssuedAndFullyPaid_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_NumberOfSharesIssuedAndFullyPaid_lbl0" xml:lang="en-US">Closing balance, shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesIssuedAndFullyPaid" xlink:to="ifrs-full_NumberOfSharesIssuedAndFullyPaid_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NumberOfSharesIssuedAndFullyPaid_lbl1" xml:lang="en-US">Ordinary shares - fully paid, shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesIssuedAndFullyPaid" xlink:to="ifrs-full_NumberOfSharesIssuedAndFullyPaid_lbl1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalOrdinaryShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapitalOrdinaryShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_IssuedCapitalOrdinaryShares_lbl" xml:lang="en-US">Opening balance, amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapitalOrdinaryShares" xlink:to="ifrs-full_IssuedCapitalOrdinaryShares_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_IssuedCapitalOrdinaryShares_lbl0" xml:lang="en-US">Closing balance, amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapitalOrdinaryShares" xlink:to="ifrs-full_IssuedCapitalOrdinaryShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IssuedCapitalOrdinaryShares_lbl1" xml:lang="en-US">Ordinary shares - fully paid, amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapitalOrdinaryShares" xlink:to="ifrs-full_IssuedCapitalOrdinaryShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IssuedCapitalOrdinaryShares_lbl2" xml:lang="en-US">Ordinary shares issued, value (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapitalOrdinaryShares" xlink:to="ifrs-full_IssuedCapitalOrdinaryShares_lbl2"/>
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfDividendsAbstract" xlink:href="gels-20250630.xsd#gels_DisclosureOfDividendsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DisclosureOfDividendsAbstract_lbl" xml:lang="en-US">Dividends [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfDividendsAbstract" xlink:to="gels_DisclosureOfDividendsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_FinancialRiskManagementAbstract" xlink:href="gels-20250630.xsd#gels_FinancialRiskManagementAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_FinancialRiskManagementAbstract_lbl" xml:lang="en-US">Financial Risk Management [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_FinancialRiskManagementAbstract" xlink:to="gels_FinancialRiskManagementAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfFinancialInstrumentsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfFinancialInstrumentsAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfFinancialInstrumentsAxis_lbl" xml:lang="en-US">Classes of financial instruments [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfFinancialInstrumentsAxis" xlink:to="ifrs-full_ClassesOfFinancialInstrumentsAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinancialLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FinancialLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_FinancialLiabilities_lbl" xml:lang="en-US">Total non-derivatives</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialLiabilities" xlink:to="ifrs-full_FinancialLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MaturityAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MaturityAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MaturityAxis_lbl" xml:lang="en-US">Maturity [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MaturityAxis" xlink:to="ifrs-full_MaturityAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_KeyManagementPersonnelAbstract" xlink:href="gels-20250630.xsd#gels_KeyManagementPersonnelAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_KeyManagementPersonnelAbstract_lbl" xml:lang="en-US">Key Management Personnel [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_KeyManagementPersonnelAbstract" xlink:to="gels_KeyManagementPersonnelAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfKeyManagementPersonnelOfTheConsolidatedEntityAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfKeyManagementPersonnelOfTheConsolidatedEntityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfKeyManagementPersonnelOfTheConsolidatedEntityAbstract_lbl" xml:lang="en-US">Schedule of Key Management Personnel of the Consolidated Entity [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfKeyManagementPersonnelOfTheConsolidatedEntityAbstract" xlink:to="gels_ScheduleOfKeyManagementPersonnelOfTheConsolidatedEntityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensation" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_KeyManagementPersonnelCompensation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_KeyManagementPersonnelCompensation_lbl" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensation" xlink:to="ifrs-full_KeyManagementPersonnelCompensation_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CorporateInformationAndStatementOfIFRSComplianceAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CorporateInformationAndStatementOfIFRSComplianceAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CorporateInformationAndStatementOfIFRSComplianceAbstract_lbl" xml:lang="en-US">Guarantees [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CorporateInformationAndStatementOfIFRSComplianceAbstract" xlink:to="ifrs-full_CorporateInformationAndStatementOfIFRSComplianceAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ContingentAssetsLiabilitiesAndCommitmentsAbstract" xlink:href="gels-20250630.xsd#gels_ContingentAssetsLiabilitiesAndCommitmentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ContingentAssetsLiabilitiesAndCommitmentsAbstract_lbl" xml:lang="en-US">Contingent Assets &amp; Liabilities and Commitments [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ContingentAssetsLiabilitiesAndCommitmentsAbstract" xlink:to="gels_ContingentAssetsLiabilitiesAndCommitmentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CapitalCommitmentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CapitalCommitmentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CapitalCommitmentsAbstract_lbl" xml:lang="en-US">Capital Commitments &#8212; Property, Plant and Equipment [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CapitalCommitmentsAbstract" xlink:to="ifrs-full_CapitalCommitmentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RelatedPartyTransactionsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RelatedPartyTransactionsAbstract_lbl" xml:lang="en-US">Related Party Transactions [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RelatedPartyTransactionsAbstract" xlink:to="ifrs-full_RelatedPartyTransactionsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract_lbl" xml:lang="en-US">Schedule of Transactions Occurred with Related Parties [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract" xlink:to="gels_ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties_lbl" xml:lang="en-US">Total Receivables from related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties" xlink:to="ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract_lbl" xml:lang="en-US">Schedule of Balances are Outstanding with Related Parties [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_BeginningOfTheAmountsPayableRelatedPartyTransactions" xlink:href="gels-20250630.xsd#gels_BeginningOfTheAmountsPayableRelatedPartyTransactions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="gels_BeginningOfTheAmountsPayableRelatedPartyTransactions_lbl" xml:lang="en-US">Beginning of the period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_BeginningOfTheAmountsPayableRelatedPartyTransactions" xlink:to="gels_BeginningOfTheAmountsPayableRelatedPartyTransactions_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ClosingBalanceAmountsPayableRelatedPartyTransactions" xlink:href="gels-20250630.xsd#gels_ClosingBalanceAmountsPayableRelatedPartyTransactions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="gels_ClosingBalanceAmountsPayableRelatedPartyTransactions_lbl" xml:lang="en-US">Closing Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ClosingBalanceAmountsPayableRelatedPartyTransactions" xlink:to="gels_ClosingBalanceAmountsPayableRelatedPartyTransactions_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_InterestsInSubsidiariesAbstract" xlink:href="gels-20250630.xsd#gels_InterestsInSubsidiariesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_InterestsInSubsidiariesAbstract_lbl" xml:lang="en-US">Interests in Subsidiaries [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestsInSubsidiariesAbstract" xlink:to="gels_InterestsInSubsidiariesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis_lbl" xml:lang="en-US">Subsidiaries [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="ifrs-full_SignificantInvestmentsInSubsidiariesAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AuditorsRemunerationAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AuditorsRemunerationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AuditorsRemunerationAbstract_lbl" xml:lang="en-US">Remuneration of Auditors [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AuditorsRemunerationAbstract" xlink:to="ifrs-full_AuditorsRemunerationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProductsAndServicesAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProductsAndServicesAxis_lbl" xml:lang="en-US">Products and services [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="ifrs-full_ProductsAndServicesAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_EventsAfterTheReportingPeriodAbstract" xlink:href="gels-20250630.xsd#gels_EventsAfterTheReportingPeriodAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_EventsAfterTheReportingPeriodAbstract_lbl" xml:lang="en-US">Events After the Reporting Period [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_EventsAfterTheReportingPeriodAbstract" xlink:to="gels_EventsAfterTheReportingPeriodAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract" xlink:href="gels-20250630.xsd#gels_ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract" xlink:to="gels_ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract_lbl" xml:lang="en-US">Changes in Liabilities Arising from Financing Activities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract" xlink:to="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesArisingFromFinancingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivities_lbl" xml:lang="en-US">Balance at beginning</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivities" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivities_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivities_lbl0" xml:lang="en-US">Balance at ending</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivities" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivities_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis_lbl" xml:lang="en-US">Liabilities arising from financing activities [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EarningsPerShareAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EarningsPerShareAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EarningsPerShareAbstract_lbl" xml:lang="en-US">Loss Per Share [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EarningsPerShareAbstract" xlink:to="ifrs-full_EarningsPerShareAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfLossPerShareAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfLossPerShareAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfLossPerShareAbstract_lbl" xml:lang="en-US">Schedule of Loss Per Share [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfLossPerShareAbstract" xlink:to="gels_ScheduleOfLossPerShareAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RevenueAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_RevenueAbstract_lbl" xml:lang="en-US">Revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueAbstract" xlink:to="ifrs-full_RevenueAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromContractsWithCustomers" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RevenueFromContractsWithCustomers"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_RevenueFromContractsWithCustomers_lbl" xml:lang="en-US">Revenue from contracts with customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueFromContractsWithCustomers" xlink:to="ifrs-full_RevenueFromContractsWithCustomers_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_RevenueFromContractsWithCustomers_lbl0" xml:lang="en-US">Sale of products</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueFromContractsWithCustomers" xlink:to="ifrs-full_RevenueFromContractsWithCustomers_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="ifrs-full_RevenueFromContractsWithCustomers_lbl1" xml:lang="en-US">Disaggregation of revenue, Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueFromContractsWithCustomers" xlink:to="ifrs-full_RevenueFromContractsWithCustomers_lbl1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ExpenseByNatureAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ExpenseByNatureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ExpenseByNatureAbstract_lbl" xml:lang="en-US">Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="ifrs-full_ExpenseByNatureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_GainandlossOnExtinguishment" xlink:href="gels-20250630.xsd#gels_GainandlossOnExtinguishment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_GainandlossOnExtinguishment_lbl" xml:lang="en-US">Gain/(loss) on extinguishment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_GainandlossOnExtinguishment" xlink:to="gels_GainandlossOnExtinguishment_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives_lbl" xml:lang="en-US">Gain/(loss) on derivative revaluation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" xlink:to="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives_lbl0" xml:lang="en-US">Gain/loss on derivative revaluation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" xlink:to="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives_lbl1" xml:lang="en-US">Convertible notes gain (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" xlink:to="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives_lbl1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherComprehensiveIncome_lbl" xml:lang="en-US">Other comprehensive income for the year, net of tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BasicEarningsLossPerShare" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BasicEarningsLossPerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_BasicEarningsLossPerShare_lbl" xml:lang="en-US">Basic loss per share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BasicEarningsLossPerShare" xlink:to="ifrs-full_BasicEarningsLossPerShare_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_BasicEarningsLossPerShare_lbl0" xml:lang="en-US">Basic loss per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BasicEarningsLossPerShare" xlink:to="ifrs-full_BasicEarningsLossPerShare_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DilutedEarningsLossPerShare" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DilutedEarningsLossPerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DilutedEarningsLossPerShare_lbl" xml:lang="en-US">Diluted loss per share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DilutedEarningsLossPerShare" xlink:to="ifrs-full_DilutedEarningsLossPerShare_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DilutedEarningsLossPerShare_lbl0" xml:lang="en-US">Diluted loss per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DilutedEarningsLossPerShare" xlink:to="ifrs-full_DilutedEarningsLossPerShare_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AssetsAbstract_lbl" xml:lang="en-US">Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AssetsAbstract" xlink:to="ifrs-full_AssetsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_UnlabeledAbstract" xlink:href="gels-20250630.xsd#gels_UnlabeledAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_UnlabeledAbstract_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnlabeledAbstract" xlink:to="gels_UnlabeledAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentAssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentAssetsAbstract_lbl" xml:lang="en-US">Current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentAssetsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets_lbl" xml:lang="en-US">Prepayments and other assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets" xlink:to="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets_lbl0" xml:lang="en-US">Current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets" xlink:to="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentAssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentAssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NoncurrentAssetsAbstract_lbl" xml:lang="en-US">Non-current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentAssetsAbstract" xlink:to="ifrs-full_NoncurrentAssetsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_PropertyPlantAndEquipment_lbl" xml:lang="en-US">Fixed assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LongtermDeposits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LongtermDeposits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_LongtermDeposits_lbl" xml:lang="en-US">Security deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermDeposits" xlink:to="ifrs-full_LongtermDeposits_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_UnlabeledAbstract0" xlink:href="gels-20250630.xsd#gels_UnlabeledAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_UnlabeledAbstract0_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnlabeledAbstract0" xlink:to="gels_UnlabeledAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_LiabilitiesAbstract_lbl" xml:lang="en-US">Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilitiesAbstract" xlink:to="ifrs-full_LiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentLiabilitiesAbstract_lbl" xml:lang="en-US">Current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShorttermBorrowings"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ShorttermBorrowings_lbl" xml:lang="en-US">Borrowings, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermBorrowings" xlink:to="ifrs-full_ShorttermBorrowings_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ShorttermBorrowings_lbl0" xml:lang="en-US">Current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermBorrowings" xlink:to="ifrs-full_ShorttermBorrowings_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="ifrs-full_ShorttermBorrowings_lbl1" xml:lang="en-US">Current borrowings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermBorrowings" xlink:to="ifrs-full_ShorttermBorrowings_lbl1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentLeaseLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentLeaseLiabilities_lbl" xml:lang="en-US">Derivative liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLeaseLiabilities" xlink:to="ifrs-full_CurrentLeaseLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract_lbl" xml:lang="en-US">Non-current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LongtermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LongtermBorrowings"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_LongtermBorrowings_lbl" xml:lang="en-US">Borrowings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermBorrowings" xlink:to="ifrs-full_LongtermBorrowings_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_LongtermBorrowings_lbl0" xml:lang="en-US">Non-current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermBorrowings" xlink:to="ifrs-full_LongtermBorrowings_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="ifrs-full_LongtermBorrowings_lbl1" xml:lang="en-US">Non-current borrowings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermBorrowings" xlink:to="ifrs-full_LongtermBorrowings_lbl1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_EquityAbstract_lbl" xml:lang="en-US">Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_EquityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IssuedCapital_lbl" xml:lang="en-US">Issued capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapital" xlink:to="ifrs-full_IssuedCapital_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IssuedCapital_lbl0" xml:lang="en-US">Total, amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapital" xlink:to="ifrs-full_IssuedCapital_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AccumulatedOtherComprehensiveIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncome_lbl" xml:lang="en-US">Accumulated losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccumulatedOtherComprehensiveIncome" xlink:to="ifrs-full_AccumulatedOtherComprehensiveIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_UnlabeledAbstract1" xlink:href="gels-20250630.xsd#gels_UnlabeledAbstract1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_UnlabeledAbstract1_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnlabeledAbstract1" xlink:to="gels_UnlabeledAbstract1_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_UnlabeledAbstract2" xlink:href="gels-20250630.xsd#gels_UnlabeledAbstract2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_UnlabeledAbstract2_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnlabeledAbstract2" xlink:to="gels_UnlabeledAbstract2_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComprehensiveIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ComprehensiveIncome_lbl" xml:lang="en-US">Total comprehensive loss for the year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ComprehensiveIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_UnlabeledAbstract3" xlink:href="gels-20250630.xsd#gels_UnlabeledAbstract3"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_UnlabeledAbstract3_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnlabeledAbstract3" xlink:to="gels_UnlabeledAbstract3_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_TransactionsWithOwnersInTheirCapacityAsOwnersAbstract" xlink:href="gels-20250630.xsd#gels_TransactionsWithOwnersInTheirCapacityAsOwnersAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_TransactionsWithOwnersInTheirCapacityAsOwnersAbstract_lbl" xml:lang="en-US">Transactions with owners in their capacity as owners:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TransactionsWithOwnersInTheirCapacityAsOwnersAbstract" xlink:to="gels_TransactionsWithOwnersInTheirCapacityAsOwnersAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions_lbl" xml:lang="en-US">Share-based reserve</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions" xlink:to="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ShareCapitalSubscribed" xlink:href="gels-20250630.xsd#gels_ShareCapitalSubscribed"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ShareCapitalSubscribed_lbl" xml:lang="en-US">Share capital subscribed (note 26)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareCapitalSubscribed" xlink:to="gels_ShareCapitalSubscribed_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_UnlabeledAbstract4" xlink:href="gels-20250630.xsd#gels_UnlabeledAbstract4"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_UnlabeledAbstract4_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnlabeledAbstract4" xlink:to="gels_UnlabeledAbstract4_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_UnlabeledAbstract5" xlink:href="gels-20250630.xsd#gels_UnlabeledAbstract5"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_UnlabeledAbstract5_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnlabeledAbstract5" xlink:to="gels_UnlabeledAbstract5_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_UnlabeledAbstract6" xlink:href="gels-20250630.xsd#gels_UnlabeledAbstract6"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_UnlabeledAbstract6_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnlabeledAbstract6" xlink:to="gels_UnlabeledAbstract6_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_UnlabeledAbstract7" xlink:href="gels-20250630.xsd#gels_UnlabeledAbstract7"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_UnlabeledAbstract7_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnlabeledAbstract7" xlink:to="gels_UnlabeledAbstract7_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_IssueOfSharesOnPlacement" xlink:href="gels-20250630.xsd#gels_IssueOfSharesOnPlacement"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_IssueOfSharesOnPlacement_lbl" xml:lang="en-US">Issue of shares on placement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IssueOfSharesOnPlacement" xlink:to="gels_IssueOfSharesOnPlacement_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ShareIssuedInLieuOfServicesi" xlink:href="gels-20250630.xsd#gels_ShareIssuedInLieuOfServicesi"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ShareIssuedInLieuOfServicesi_lbl" xml:lang="en-US">Share issued in lieu of services</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareIssuedInLieuOfServicesi" xlink:to="gels_ShareIssuedInLieuOfServicesi_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_SharePurchaseAgreementCommitment" xlink:href="gels-20250630.xsd#gels_SharePurchaseAgreementCommitment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_SharePurchaseAgreementCommitment_lbl" xml:lang="en-US">Share Purchase Agreement Commitment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharePurchaseAgreementCommitment" xlink:to="gels_SharePurchaseAgreementCommitment_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ShareIssuedTowardsRepaymentOfConvertibleNotes" xlink:href="gels-20250630.xsd#gels_ShareIssuedTowardsRepaymentOfConvertibleNotes"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ShareIssuedTowardsRepaymentOfConvertibleNotes_lbl" xml:lang="en-US">Share issued towards repayment of convertible notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareIssuedTowardsRepaymentOfConvertibleNotes" xlink:to="gels_ShareIssuedTowardsRepaymentOfConvertibleNotes_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_SharesIssuedToARCGroupForIPORelatedFees" xlink:href="gels-20250630.xsd#gels_SharesIssuedToARCGroupForIPORelatedFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_SharesIssuedToARCGroupForIPORelatedFees_lbl" xml:lang="en-US">Shares issued to ARC Group for IPO related fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedToARCGroupForIPORelatedFees" xlink:to="gels_SharesIssuedToARCGroupForIPORelatedFees_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_CostOfCapitalRaising" xlink:href="gels-20250630.xsd#gels_CostOfCapitalRaising"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_CostOfCapitalRaising_lbl" xml:lang="en-US">Cost of capital raising</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CostOfCapitalRaising" xlink:to="gels_CostOfCapitalRaising_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_UnlabeledAbstract8" xlink:href="gels-20250630.xsd#gels_UnlabeledAbstract8"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_UnlabeledAbstract8_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnlabeledAbstract8" xlink:to="gels_UnlabeledAbstract8_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from operating activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices_lbl" xml:lang="en-US">Receipt from Customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices" xlink:to="ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices_lbl0" xml:lang="en-US">Payments received in advance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices" xlink:to="ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices_lbl0"/>
    <loc xlink:type="locator" xlink:label="gels_TaxIncentivesFromResearchAndDevelopmentOperatingActivities" xlink:href="gels-20250630.xsd#gels_TaxIncentivesFromResearchAndDevelopmentOperatingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_TaxIncentivesFromResearchAndDevelopmentOperatingActivities_lbl" xml:lang="en-US">Research and development tax incentives</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TaxIncentivesFromResearchAndDevelopmentOperatingActivities" xlink:to="gels_TaxIncentivesFromResearchAndDevelopmentOperatingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ProceedsFromReleaseOfSecurityDeposits" xlink:href="gels-20250630.xsd#gels_ProceedsFromReleaseOfSecurityDeposits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ProceedsFromReleaseOfSecurityDeposits_lbl" xml:lang="en-US">Proceeds from release of security deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ProceedsFromReleaseOfSecurityDeposits" xlink:to="gels_ProceedsFromReleaseOfSecurityDeposits_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromIssuingShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProceedsFromIssuingShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProceedsFromIssuingShares_lbl" xml:lang="en-US">Proceeds from issue of share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProceedsFromIssuingShares" xlink:to="ifrs-full_ProceedsFromIssuingShares_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ProceedsFromIssuingShares_lbl0" xml:lang="en-US">Initial public offering, amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProceedsFromIssuingShares" xlink:to="ifrs-full_ProceedsFromIssuingShares_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities_lbl" xml:lang="en-US">Proceeds from convertible notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:to="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents_lbl" xml:lang="en-US">Effects of exchange rate changes on cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:to="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CostOfSales" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CostOfSales"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_CostOfSales_lbl" xml:lang="en-US">Cost of sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfSales" xlink:to="ifrs-full_CostOfSales_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ResearchAndDevelopmentExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ResearchAndDevelopmentExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_ResearchAndDevelopmentExpense_lbl" xml:lang="en-US">Research expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ResearchAndDevelopmentExpense" xlink:to="ifrs-full_ResearchAndDevelopmentExpense_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ResearchAndDevelopmentExpense_lbl0" xml:lang="en-US">Product research and development expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ResearchAndDevelopmentExpense" xlink:to="ifrs-full_ResearchAndDevelopmentExpense_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdvertisingExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdvertisingExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_AdvertisingExpense_lbl" xml:lang="en-US">Advertising and marketing expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdvertisingExpense" xlink:to="ifrs-full_AdvertisingExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FeeAndCommissionExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FeeAndCommissionExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_FeeAndCommissionExpense_lbl" xml:lang="en-US">Legal expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FeeAndCommissionExpense" xlink:to="ifrs-full_FeeAndCommissionExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ConsultingFees" xlink:href="gels-20250630.xsd#gels_ConsultingFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="gels_ConsultingFees_lbl" xml:lang="en-US">Consulting fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConsultingFees" xlink:to="gels_ConsultingFees_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherExpenseByNature" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherExpenseByNature"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_OtherExpenseByNature_lbl" xml:lang="en-US">Other expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherExpenseByNature" xlink:to="ifrs-full_OtherExpenseByNature_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InventoryWritedown2011" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InventoryWritedown2011"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_InventoryWritedown2011_lbl" xml:lang="en-US">Inventory - write off</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InventoryWritedown2011" xlink:to="ifrs-full_InventoryWritedown2011_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax" xlink:href="gels-20250630.xsd#gels_PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="gels_PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax_lbl" xml:lang="en-US">Payments to suppliers and employees (inclusive of GST)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax" xlink:to="gels_PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_AdjustmentsForInterestAndOtherFinanceCosts" xlink:href="gels-20250630.xsd#gels_AdjustmentsForInterestAndOtherFinanceCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="gels_AdjustmentsForInterestAndOtherFinanceCosts_lbl" xml:lang="en-US">Interest and other finance costs paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AdjustmentsForInterestAndOtherFinanceCosts" xlink:to="gels_AdjustmentsForInterestAndOtherFinanceCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Payment towards procurement of fixed assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities_lbl" xml:lang="en-US">Payment towards acquisition of intangibles</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:to="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_lbl" xml:lang="en-US">Repayment of convertible notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:to="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RepaymentsOfNoncurrentBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RepaymentsOfNoncurrentBorrowings"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_RepaymentsOfNoncurrentBorrowings_lbl" xml:lang="en-US">Repayment of shareholders loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RepaymentsOfNoncurrentBorrowings" xlink:to="ifrs-full_RepaymentsOfNoncurrentBorrowings_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsForShareIssueCosts" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PaymentsForShareIssueCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PaymentsForShareIssueCosts_lbl" xml:lang="en-US">Capital issue costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsForShareIssueCosts" xlink:to="ifrs-full_PaymentsForShareIssueCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_lbl" xml:lang="en-US">Repayment of lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:to="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_BusinessContactMember" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_BusinessContactMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_BusinessContactMember_lbl" xml:lang="en-US">Business Contact</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_BusinessContactMember" xlink:to="dei_BusinessContactMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapitalMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IssuedCapitalMember_lbl" xml:lang="en-US">Issued capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapitalMember" xlink:to="ifrs-full_IssuedCapitalMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherReservesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherReservesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherReservesMember_lbl" xml:lang="en-US">Reserve</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherReservesMember" xlink:to="ifrs-full_OtherReservesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RetainedEarningsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RetainedEarningsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_RetainedEarningsMember_lbl" xml:lang="en-US">Accumulated losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RetainedEarningsMember" xlink:to="ifrs-full_RetainedEarningsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory_lbl" xml:lang="en-US">General information</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory" xlink:to="ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_lbl" xml:lang="en-US">Basis of preparation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" xlink:to="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory_lbl" xml:lang="en-US">Summary of significant accounting policies</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory" xlink:to="ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory_lbl" xml:lang="en-US">Schedule of Class of Intangible Asset with a Finite Useful Life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Class of Intangible Asset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory_lbl" xml:lang="en-US">Critical accounting judgements, estimates and assumptions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory" xlink:to="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory_lbl" xml:lang="en-US">Operating segments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory" xlink:to="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory_lbl" xml:lang="en-US">Revenue from contracts with customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory" xlink:to="ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory_lbl" xml:lang="en-US">Schedule of Revenue from Contracts with Customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory" xlink:to="ifrs-full_InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory_lbl" xml:lang="en-US">Schedule of Disaggregation of Revenue by Geographical Location</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory" xlink:to="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfExpensesByNatureExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfExpensesByNatureExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfExpensesByNatureExplanatory_lbl" xml:lang="en-US">Other income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfExpensesByNatureExplanatory" xlink:to="ifrs-full_DisclosureOfExpensesByNatureExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfOtherIncomeExplanatoryTextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfOtherIncomeExplanatoryTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ScheduleOfOtherIncomeExplanatoryTextBlock_lbl" xml:lang="en-US">Schedule of Other Income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfOtherIncomeExplanatoryTextBlock" xlink:to="gels_ScheduleOfOtherIncomeExplanatoryTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ForeignExchangeGain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ForeignExchangeGain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ForeignExchangeGain_lbl" xml:lang="en-US">Foreign exchange gain</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ForeignExchangeGain" xlink:to="ifrs-full_ForeignExchangeGain_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ResearchDevelopmentTaxIncentive" xlink:href="gels-20250630.xsd#gels_ResearchDevelopmentTaxIncentive"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ResearchDevelopmentTaxIncentive_lbl" xml:lang="en-US">Research &amp; Development - tax incentive</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ResearchDevelopmentTaxIncentive" xlink:to="gels_ResearchDevelopmentTaxIncentive_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfEmployeeExpenseExplanatory" xlink:href="gels-20250630.xsd#gels_DisclosureOfEmployeeExpenseExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_DisclosureOfEmployeeExpenseExplanatory_lbl" xml:lang="en-US">Employment expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfEmployeeExpenseExplanatory" xlink:to="gels_DisclosureOfEmployeeExpenseExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfEmploymentExpensesExplanatory" xlink:href="gels-20250630.xsd#gels_ScheduleOfEmploymentExpensesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ScheduleOfEmploymentExpensesExplanatory_lbl" xml:lang="en-US">Schedule of Employment Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfEmploymentExpensesExplanatory" xlink:to="gels_ScheduleOfEmploymentExpensesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WagesAndSalaries" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_WagesAndSalaries"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_WagesAndSalaries_lbl" xml:lang="en-US">Wages and salaries</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WagesAndSalaries" xlink:to="ifrs-full_WagesAndSalaries_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans_lbl" xml:lang="en-US">Superannuation contribution - employees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans" xlink:to="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_AccruedLeaveExpenses" xlink:href="gels-20250630.xsd#gels_AccruedLeaveExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_AccruedLeaveExpenses_lbl" xml:lang="en-US">Accrued leave expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AccruedLeaveExpenses" xlink:to="gels_AccruedLeaveExpenses_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_PayrollTaxExpense" xlink:href="gels-20250630.xsd#gels_PayrollTaxExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_PayrollTaxExpense_lbl" xml:lang="en-US">Payroll tax expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PayrollTaxExpense" xlink:to="gels_PayrollTaxExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_LongServiceLeaveExpenses" xlink:href="gels-20250630.xsd#gels_LongServiceLeaveExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_LongServiceLeaveExpenses_lbl" xml:lang="en-US">Long service leave expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LongServiceLeaveExpenses" xlink:to="gels_LongServiceLeaveExpenses_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_EmployeeRelatedExpenses" xlink:href="gels-20250630.xsd#gels_EmployeeRelatedExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_EmployeeRelatedExpenses_lbl" xml:lang="en-US">Employee related expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_EmployeeRelatedExpenses" xlink:to="gels_EmployeeRelatedExpenses_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfCorporateExpensesExplanatoryTextBlock" xlink:href="gels-20250630.xsd#gels_DisclosureOfCorporateExpensesExplanatoryTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_DisclosureOfCorporateExpensesExplanatoryTextBlock_lbl" xml:lang="en-US">Corporate expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfCorporateExpensesExplanatoryTextBlock" xlink:to="gels_DisclosureOfCorporateExpensesExplanatoryTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfCorporateExpensesExplanatory" xlink:href="gels-20250630.xsd#gels_ScheduleOfCorporateExpensesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ScheduleOfCorporateExpensesExplanatory_lbl" xml:lang="en-US">Schedule of Corporate Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfCorporateExpensesExplanatory" xlink:to="gels_ScheduleOfCorporateExpensesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_AccountingExpense" xlink:href="gels-20250630.xsd#gels_AccountingExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_AccountingExpense_lbl" xml:lang="en-US">Accounting expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AccountingExpense" xlink:to="gels_AccountingExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfessionalFeesExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfessionalFeesExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProfessionalFeesExpense_lbl" xml:lang="en-US">Professional fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfessionalFeesExpense" xlink:to="ifrs-full_ProfessionalFeesExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ManagementFees" xlink:href="gels-20250630.xsd#gels_ManagementFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ManagementFees_lbl" xml:lang="en-US">Management fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ManagementFees" xlink:to="gels_ManagementFees_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AuditorsRemuneration" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AuditorsRemuneration"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AuditorsRemuneration_lbl" xml:lang="en-US">Audit fees (non-IPO related)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AuditorsRemuneration" xlink:to="ifrs-full_AuditorsRemuneration_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_LegalFeenonIPORelatedinDollars" xlink:href="gels-20250630.xsd#gels_LegalFeenonIPORelatedinDollars"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_LegalFeenonIPORelatedinDollars_lbl" xml:lang="en-US">Legal fee (non-IPO related)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LegalFeenonIPORelatedinDollars" xlink:to="gels_LegalFeenonIPORelatedinDollars_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfAttributionOfIPORelatedExpenseExplanatory" xlink:href="gels-20250630.xsd#gels_DisclosureOfAttributionOfIPORelatedExpenseExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_DisclosureOfAttributionOfIPORelatedExpenseExplanatory_lbl" xml:lang="en-US">IPO related expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfAttributionOfIPORelatedExpenseExplanatory" xlink:to="gels_DisclosureOfAttributionOfIPORelatedExpenseExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock_lbl" xml:lang="en-US">Schedule of IPO Related Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock" xlink:to="gels_ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_LegalOfFees" xlink:href="gels-20250630.xsd#gels_LegalOfFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_LegalOfFees_lbl" xml:lang="en-US">Legal fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LegalOfFees" xlink:to="gels_LegalOfFees_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ConsultantFees" xlink:href="gels-20250630.xsd#gels_ConsultantFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ConsultantFees_lbl" xml:lang="en-US">Consultant fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConsultantFees" xlink:to="gels_ConsultantFees_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AuditorsRemunerationForAuditServices" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AuditorsRemunerationForAuditServices"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AuditorsRemunerationForAuditServices_lbl" xml:lang="en-US">Audit fees (IPO Related)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AuditorsRemunerationForAuditServices" xlink:to="ifrs-full_AuditorsRemunerationForAuditServices_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AuditorsRemunerationForAuditServices_lbl0" xml:lang="en-US">Remuneration of auditors</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AuditorsRemunerationForAuditServices" xlink:to="ifrs-full_AuditorsRemunerationForAuditServices_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory_lbl" xml:lang="en-US">Depreciation and amortisation expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" xlink:to="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_DisclosuresOfDepreciationAndAmortisationExpenseExplanatory" xlink:href="gels-20250630.xsd#gels_DisclosuresOfDepreciationAndAmortisationExpenseExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_DisclosuresOfDepreciationAndAmortisationExpenseExplanatory_lbl" xml:lang="en-US">Schedule of Depreciation and Amortisation Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosuresOfDepreciationAndAmortisationExpenseExplanatory" xlink:to="gels_DisclosuresOfDepreciationAndAmortisationExpenseExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AmortisationExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AmortisationExpense_lbl" xml:lang="en-US">Amortisation expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmortisationExpense" xlink:to="ifrs-full_AmortisationExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationPropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DepreciationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Depreciation on machinery</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationPropertyPlantAndEquipment" xlink:to="ifrs-full_DepreciationPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationRightofuseAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationRightofuseAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DepreciationRightofuseAssets_lbl" xml:lang="en-US">Depreciation expense on right-of-use assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationRightofuseAssets" xlink:to="ifrs-full_DepreciationRightofuseAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory_lbl" xml:lang="en-US">Research expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory" xlink:to="ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfResearchAndDevelopmentExpensetextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfResearchAndDevelopmentExpensetextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ScheduleOfResearchAndDevelopmentExpensetextBlock_lbl" xml:lang="en-US">Schedule of Research Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfResearchAndDevelopmentExpensetextBlock" xlink:to="gels_ScheduleOfResearchAndDevelopmentExpensetextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinanceCostExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinanceCostExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfFinanceCostExplanatory_lbl" xml:lang="en-US">Finance costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinanceCostExplanatory" xlink:to="ifrs-full_DisclosureOfFinanceCostExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory_lbl" xml:lang="en-US">Schedule of Finance Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" xlink:to="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpenseOnBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestExpenseOnBorrowings"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_InterestExpenseOnBorrowings_lbl" xml:lang="en-US">Total interest expense on Shareholder loans (refer to note 23)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpenseOnBorrowings" xlink:to="ifrs-full_InterestExpenseOnBorrowings_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_InterestExpenseOnBorrowings_lbl0" xml:lang="en-US">Interest charged</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpenseOnBorrowings" xlink:to="ifrs-full_InterestExpenseOnBorrowings_lbl0"/>
    <loc xlink:type="locator" xlink:label="gels_InterestExpenseOnConvertibleNotes" xlink:href="gels-20250630.xsd#gels_InterestExpenseOnConvertibleNotes"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_InterestExpenseOnConvertibleNotes_lbl" xml:lang="en-US">Total interest on Convertible notes (refer to note 23)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestExpenseOnConvertibleNotes" xlink:to="gels_InterestExpenseOnConvertibleNotes_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpenseOnLeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestExpenseOnLeaseLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_InterestExpenseOnLeaseLiabilities_lbl" xml:lang="en-US">Interest and finance charges paid/payable on lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpenseOnLeaseLiabilities" xlink:to="ifrs-full_InterestExpenseOnLeaseLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherFinanceCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherFinanceCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherFinanceCost_lbl" xml:lang="en-US">Finance charges paid &#8211; others</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherFinanceCost" xlink:to="ifrs-full_OtherFinanceCost_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIncomeTaxExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIncomeTaxExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfIncomeTaxExplanatory_lbl" xml:lang="en-US">Income tax expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIncomeTaxExplanatory" xlink:to="ifrs-full_DisclosureOfIncomeTaxExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock" xlink:href="gels-20250630.xsd#gels_DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock_lbl" xml:lang="en-US">Schedule of Effective Income Tax Rate Reconciliation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock" xlink:to="gels_DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract_lbl" xml:lang="en-US">Numerical reconciliation of income tax expense and tax at the statutory rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract" xlink:to="ifrs-full_ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TaxExpenseIncomeAtApplicableTaxRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TaxExpenseIncomeAtApplicableTaxRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TaxExpenseIncomeAtApplicableTaxRate_lbl" xml:lang="en-US">Tax at the statutory tax rate of 25%</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TaxExpenseIncomeAtApplicableTaxRate" xlink:to="ifrs-full_TaxExpenseIncomeAtApplicableTaxRate_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ApplicableTaxRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ApplicableTaxRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ApplicableTaxRate_lbl" xml:lang="en-US">Statutory tax rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ApplicableTaxRate" xlink:to="ifrs-full_ApplicableTaxRate_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_ApplicableTaxRate_lbl0" xml:lang="en-US">Corporate tax rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ApplicableTaxRate" xlink:to="ifrs-full_ApplicableTaxRate_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract_lbl" xml:lang="en-US">Tax effect amounts which are not deductible/(taxable) in calculating taxable income:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract" xlink:to="ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences" xlink:href="gels-20250630.xsd#gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences_lbl" xml:lang="en-US">Permanent differences</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences" xlink:to="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences" xlink:href="gels-20250630.xsd#gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences_lbl" xml:lang="en-US">Timing differences (not meeting deferred asset criteria)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences" xlink:to="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses" xlink:href="gels-20250630.xsd#gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses_lbl" xml:lang="en-US">Carry forward losses (not meeting deferred asset criteria)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses" xlink:to="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory_lbl" xml:lang="en-US">Schedule of Unused Tax Losses Deferred Tax Asset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory" xlink:to="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredTaxAssetsAndLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxAssetsAndLiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DeferredTaxAssetsAndLiabilitiesAbstract_lbl" xml:lang="en-US">Deferred tax assets not recognised</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxAssetsAndLiabilitiesAbstract" xlink:to="ifrs-full_DeferredTaxAssetsAndLiabilitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TaxExpenseOfDiscontinuedOperationAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TaxExpenseOfDiscontinuedOperationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TaxExpenseOfDiscontinuedOperationAbstract_lbl" xml:lang="en-US">Deferred tax assets not recognised comprises temporary differences attributable to:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TaxExpenseOfDiscontinuedOperationAbstract" xlink:to="ifrs-full_TaxExpenseOfDiscontinuedOperationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_DeferredTaxAssetsPayablesAccruedExpensesAndProvisions" xlink:href="gels-20250630.xsd#gels_DeferredTaxAssetsPayablesAccruedExpensesAndProvisions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_DeferredTaxAssetsPayablesAccruedExpensesAndProvisions_lbl" xml:lang="en-US">&#8211; Payables, accrued expenses and provisions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DeferredTaxAssetsPayablesAccruedExpensesAndProvisions" xlink:to="gels_DeferredTaxAssetsPayablesAccruedExpensesAndProvisions_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_DeferredTaxAssetsDeferredRevenue" xlink:href="gels-20250630.xsd#gels_DeferredTaxAssetsDeferredRevenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_DeferredTaxAssetsDeferredRevenue_lbl" xml:lang="en-US">&#8211; Deferred revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DeferredTaxAssetsDeferredRevenue" xlink:to="gels_DeferredTaxAssetsDeferredRevenue_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods" xlink:href="gels-20250630.xsd#gels_DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods_lbl" xml:lang="en-US">&#8211; Other &#8211; Expenses deductible in future periods</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods" xlink:to="gels_DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_DeferredTaxAssetsOtherRightOfUseAssets" xlink:href="gels-20250630.xsd#gels_DeferredTaxAssetsOtherRightOfUseAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_DeferredTaxAssetsOtherRightOfUseAssets_lbl" xml:lang="en-US">&#8211; Other &#8211; Right of use assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DeferredTaxAssetsOtherRightOfUseAssets" xlink:to="gels_DeferredTaxAssetsOtherRightOfUseAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock_lbl" xml:lang="en-US">Schedule of Unused Tax Losses Deferred Tax Asset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock" xlink:to="gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_TheAmountOfUnusedTaxLossesForWhichNoDeferredTaxAssetIsRecognisedAbstract" xlink:href="gels-20250630.xsd#gels_TheAmountOfUnusedTaxLossesForWhichNoDeferredTaxAssetIsRecognisedAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_TheAmountOfUnusedTaxLossesForWhichNoDeferredTaxAssetIsRecognisedAbstract_lbl" xml:lang="en-US">The amount of unused tax losses for which no deferred tax asset is recognised:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TheAmountOfUnusedTaxLossesForWhichNoDeferredTaxAssetIsRecognisedAbstract" xlink:to="gels_TheAmountOfUnusedTaxLossesForWhichNoDeferredTaxAssetIsRecognisedAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany" xlink:href="gels-20250630.xsd#gels_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany_lbl" xml:lang="en-US">&#8211; applicable to the company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany" xlink:to="gels_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" xlink:href="gels-20250630.xsd#gels_ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised_lbl" xml:lang="en-US">&#8211; applicable to subsidiaries (not consolidated for tax purposes)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" xlink:to="gels_ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_PotentialTaxBenefit" xlink:href="gels-20250630.xsd#gels_PotentialTaxBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_PotentialTaxBenefit_lbl" xml:lang="en-US">Potential tax benefit @ 25%</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PotentialTaxBenefit" xlink:to="gels_PotentialTaxBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory_lbl" xml:lang="en-US">Cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" xlink:to="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfCashAndCashEquivalentsExplanatory" xlink:href="gels-20250630.xsd#gels_ScheduleOfCashAndCashEquivalentsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ScheduleOfCashAndCashEquivalentsExplanatory_lbl" xml:lang="en-US">Schedule of Cash and Cash Equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfCashAndCashEquivalentsExplanatory" xlink:to="gels_ScheduleOfCashAndCashEquivalentsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_CurrentAssetsAbstract0" xlink:href="gels-20250630.xsd#gels_CurrentAssetsAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_CurrentAssetsAbstract0_lbl" xml:lang="en-US">Current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CurrentAssetsAbstract0" xlink:to="gels_CurrentAssetsAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BalancesWithBanks" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BalancesWithBanks"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_BalancesWithBanks_lbl" xml:lang="en-US">Cash at bank</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BalancesWithBanks" xlink:to="ifrs-full_BalancesWithBanks_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory_lbl" xml:lang="en-US">Trade and other receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" xlink:to="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfTradeAndOtherReceivablesExplanatory" xlink:href="gels-20250630.xsd#gels_ScheduleOfTradeAndOtherReceivablesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ScheduleOfTradeAndOtherReceivablesExplanatory_lbl" xml:lang="en-US">Schedule of Trade and Other Receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfTradeAndOtherReceivablesExplanatory" xlink:to="gels_ScheduleOfTradeAndOtherReceivablesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_CurrentAssetsAbstract1" xlink:href="gels-20250630.xsd#gels_CurrentAssetsAbstract1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_CurrentAssetsAbstract1_lbl" xml:lang="en-US">Current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CurrentAssetsAbstract1" xlink:to="gels_CurrentAssetsAbstract1_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_GoodsAndServicesTax" xlink:href="gels-20250630.xsd#gels_GoodsAndServicesTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_GoodsAndServicesTax_lbl" xml:lang="en-US">GST</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_GoodsAndServicesTax" xlink:to="gels_GoodsAndServicesTax_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherReceivables_lbl" xml:lang="en-US">Other debtors &#8211; research and development tax refund receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherReceivables" xlink:to="ifrs-full_OtherReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTradeReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentTradeReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentTradeReceivables_lbl" xml:lang="en-US">Accounts receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTradeReceivables" xlink:to="ifrs-full_CurrentTradeReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfPrepaymentsAndOtherAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfPrepaymentsAndOtherAssetsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfPrepaymentsAndOtherAssetsExplanatory_lbl" xml:lang="en-US">Prepayments and Other Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfPrepaymentsAndOtherAssetsExplanatory" xlink:to="ifrs-full_DisclosureOfPrepaymentsAndOtherAssetsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock_lbl" xml:lang="en-US">Schedule of Prepayments and Other Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock" xlink:to="gels_ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_CurrentAssetsAbstract2" xlink:href="gels-20250630.xsd#gels_CurrentAssetsAbstract2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_CurrentAssetsAbstract2_lbl" xml:lang="en-US">Current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CurrentAssetsAbstract2" xlink:to="gels_CurrentAssetsAbstract2_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_NonCurrentAssetsAbstract" xlink:href="gels-20250630.xsd#gels_NonCurrentAssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_NonCurrentAssetsAbstract_lbl" xml:lang="en-US">Non-current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_NonCurrentAssetsAbstract" xlink:to="gels_NonCurrentAssetsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentPrepayments" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentPrepayments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NoncurrentPrepayments_lbl" xml:lang="en-US">Non-current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentPrepayments" xlink:to="ifrs-full_NoncurrentPrepayments_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsExplanatory_lbl" xml:lang="en-US">Intangible Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_lbl" xml:lang="en-US">Schedule of Intangible Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_NonCurrentAssetsAbstract0" xlink:href="gels-20250630.xsd#gels_NonCurrentAssetsAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_NonCurrentAssetsAbstract0_lbl" xml:lang="en-US">Non-current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_NonCurrentAssetsAbstract0" xlink:to="gels_NonCurrentAssetsAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_lbl" xml:lang="en-US">Cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_IntangibleAssetsOtherThanGoodwillNetCarryingValue" xlink:href="gels-20250630.xsd#gels_IntangibleAssetsOtherThanGoodwillNetCarryingValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_IntangibleAssetsOtherThanGoodwillNetCarryingValue_lbl" xml:lang="en-US">Net carrying value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IntangibleAssetsOtherThanGoodwillNetCarryingValue" xlink:to="gels_IntangibleAssetsOtherThanGoodwillNetCarryingValue_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Add: Additions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_lbl0" xml:lang="en-US">Additions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory_lbl" xml:lang="en-US">Schedule of Reconciliations of the Written Down Values</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory" xlink:to="ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory_lbl" xml:lang="en-US">Trade and Other Payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:to="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfTradeAndOtherPayableExplanatory" xlink:href="gels-20250630.xsd#gels_DisclosureOfTradeAndOtherPayableExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_DisclosureOfTradeAndOtherPayableExplanatory_lbl" xml:lang="en-US">Schedule of Trade and Other Payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfTradeAndOtherPayableExplanatory" xlink:to="gels_DisclosureOfTradeAndOtherPayableExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_CurrentLiabilitiesAbstract0" xlink:href="gels-20250630.xsd#gels_CurrentLiabilitiesAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_CurrentLiabilitiesAbstract0_lbl" xml:lang="en-US">Current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CurrentLiabilitiesAbstract0" xlink:to="gels_CurrentLiabilitiesAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayablesToTradeSuppliers"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TradeAndOtherPayablesToTradeSuppliers_lbl" xml:lang="en-US">Trade payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" xlink:to="ifrs-full_TradeAndOtherPayablesToTradeSuppliers_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Accruals" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Accruals"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_Accruals_lbl" xml:lang="en-US">Accruals</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Accruals" xlink:to="ifrs-full_Accruals_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentValueAddedTaxPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentValueAddedTaxPayables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentValueAddedTaxPayables_lbl" xml:lang="en-US">Payroll tax payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentValueAddedTaxPayables" xlink:to="ifrs-full_CurrentValueAddedTaxPayables_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_WagesPayable" xlink:href="gels-20250630.xsd#gels_WagesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_WagesPayable_lbl" xml:lang="en-US">Wages Payable - Employees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_WagesPayable" xlink:to="gels_WagesPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_PAYGWithholdingPayable" xlink:href="gels-20250630.xsd#gels_PAYGWithholdingPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_PAYGWithholdingPayable_lbl" xml:lang="en-US">PAYG Withholding Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PAYGWithholdingPayable" xlink:to="gels_PAYGWithholdingPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_SuperannuationPayable" xlink:href="gels-20250630.xsd#gels_SuperannuationPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_SuperannuationPayable_lbl" xml:lang="en-US">Superannuation Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SuperannuationPayable" xlink:to="gels_SuperannuationPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_InsuranceFunding" xlink:href="gels-20250630.xsd#gels_InsuranceFunding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_InsuranceFunding_lbl" xml:lang="en-US">Insurance Funding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InsuranceFunding" xlink:to="gels_InsuranceFunding_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_WagesPayableRelatedParty" xlink:href="gels-20250630.xsd#gels_WagesPayableRelatedParty"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_WagesPayableRelatedParty_lbl" xml:lang="en-US">Wages Payable &#8211; related party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_WagesPayableRelatedParty" xlink:to="gels_WagesPayableRelatedParty_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDeferredIncomeExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDeferredIncomeExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfDeferredIncomeExplanatory_lbl" xml:lang="en-US">Deferred Revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDeferredIncomeExplanatory" xlink:to="ifrs-full_DisclosureOfDeferredIncomeExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfDeferredRevenueExplanatory" xlink:href="gels-20250630.xsd#gels_ScheduleOfDeferredRevenueExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ScheduleOfDeferredRevenueExplanatory_lbl" xml:lang="en-US">Schedule of Deferred Revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfDeferredRevenueExplanatory" xlink:to="gels_ScheduleOfDeferredRevenueExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_CurrentLiabilitiesAbstract1" xlink:href="gels-20250630.xsd#gels_CurrentLiabilitiesAbstract1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_CurrentLiabilitiesAbstract1_lbl" xml:lang="en-US">Current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CurrentLiabilitiesAbstract1" xlink:to="gels_CurrentLiabilitiesAbstract1_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ReconciliationAbstract" xlink:href="gels-20250630.xsd#gels_ReconciliationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ReconciliationAbstract_lbl" xml:lang="en-US">Reconciliation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ReconciliationAbstract" xlink:to="gels_ReconciliationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ReconciliationOfTheWrittenDownValuesAtTheBeginningAndEndOfTheCurrentAndPreviousFinancialYearAreSetOutBelowAbstract" xlink:href="gels-20250630.xsd#gels_ReconciliationOfTheWrittenDownValuesAtTheBeginningAndEndOfTheCurrentAndPreviousFinancialYearAreSetOutBelowAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ReconciliationOfTheWrittenDownValuesAtTheBeginningAndEndOfTheCurrentAndPreviousFinancialYearAreSetOutBelowAbstract_lbl" xml:lang="en-US">Reconciliation of the written down values at the beginning and end of the current and previous financial year are set out below:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ReconciliationOfTheWrittenDownValuesAtTheBeginningAndEndOfTheCurrentAndPreviousFinancialYearAreSetOutBelowAbstract" xlink:to="gels_ReconciliationOfTheWrittenDownValuesAtTheBeginningAndEndOfTheCurrentAndPreviousFinancialYearAreSetOutBelowAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_TransferToRevenueOtherBalances" xlink:href="gels-20250630.xsd#gels_TransferToRevenueOtherBalances"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_TransferToRevenueOtherBalances_lbl" xml:lang="en-US">Transfer to revenue &#8211; other balances</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TransferToRevenueOtherBalances" xlink:to="gels_TransferToRevenueOtherBalances_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities_lbl" xml:lang="en-US">Schedule of Recognised as Revenue in Future Periods</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities" xlink:to="ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBorrowingsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfBorrowingsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfBorrowingsExplanatory_lbl" xml:lang="en-US">Borrowings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfBorrowingsExplanatory" xlink:to="ifrs-full_DisclosureOfBorrowingsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsExplanatory_lbl" xml:lang="en-US">Schedule of Borrowings from Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsExplanatory" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_BorrowingsDebtDiscount" xlink:href="gels-20250630.xsd#gels_BorrowingsDebtDiscount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_BorrowingsDebtDiscount_lbl" xml:lang="en-US">Debt Discount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_BorrowingsDebtDiscount" xlink:to="gels_BorrowingsDebtDiscount_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_PeriodForInterestFreeLoanFromRelatedParties" xlink:href="gels-20250630.xsd#gels_PeriodForInterestFreeLoanFromRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_PeriodForInterestFreeLoanFromRelatedParties_lbl" xml:lang="en-US">Period for interest free loan from related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PeriodForInterestFreeLoanFromRelatedParties" xlink:to="gels_PeriodForInterestFreeLoanFromRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfMovementOfShareholderLoanstextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfMovementOfShareholderLoanstextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ScheduleOfMovementOfShareholderLoanstextBlock_lbl" xml:lang="en-US">Schedule of Movement of Shareholder Loans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfMovementOfShareholderLoanstextBlock" xlink:to="gels_ScheduleOfMovementOfShareholderLoanstextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_InterestAccruedAfterModificationOfShareholderLoan" xlink:href="gels-20250630.xsd#gels_InterestAccruedAfterModificationOfShareholderLoan"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_InterestAccruedAfterModificationOfShareholderLoan_lbl" xml:lang="en-US">Interest accrued post modification</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestAccruedAfterModificationOfShareholderLoan" xlink:to="gels_InterestAccruedAfterModificationOfShareholderLoan_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfMovementOfConvertibleNotestextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfMovementOfConvertibleNotestextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ScheduleOfMovementOfConvertibleNotestextBlock_lbl" xml:lang="en-US">Schedule of Movement of Convertible Notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfMovementOfConvertibleNotestextBlock" xlink:to="gels_ScheduleOfMovementOfConvertibleNotestextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ProceedsFromIssuanceOfConvertibleNotes" xlink:href="gels-20250630.xsd#gels_ProceedsFromIssuanceOfConvertibleNotes"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ProceedsFromIssuanceOfConvertibleNotes_lbl" xml:lang="en-US">Convertible notes issued &#8211; received in cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ProceedsFromIssuanceOfConvertibleNotes" xlink:to="gels_ProceedsFromIssuanceOfConvertibleNotes_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued" xlink:href="gels-20250630.xsd#gels_AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued_lbl" xml:lang="en-US">Convertible notes issued &#8211; accrued (owing)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued" xlink:to="gels_AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued" xlink:href="gels-20250630.xsd#gels_InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued_lbl" xml:lang="en-US">Interest accrued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued" xlink:to="gels_InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_RepaymentDuringPeriodOnConvertibleNotesIssued" xlink:href="gels-20250630.xsd#gels_RepaymentDuringPeriodOnConvertibleNotesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_RepaymentDuringPeriodOnConvertibleNotesIssued_lbl" xml:lang="en-US">Repayment During the year &#8211; in cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_RepaymentDuringPeriodOnConvertibleNotesIssued" xlink:to="gels_RepaymentDuringPeriodOnConvertibleNotesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued" xlink:href="gels-20250630.xsd#gels_ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued_lbl" xml:lang="en-US">Convertible notes converted into shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued" xlink:to="gels_ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory_lbl" xml:lang="en-US">Schedule of Movement of Debt Discount on Convertible Notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory" xlink:to="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod" xlink:href="gels-20250630.xsd#gels_DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod_lbl" xml:lang="en-US">Debt discount on convertible notes recognised during the period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod" xlink:to="gels_DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_CorrectionOfDebtDiscountsAndDerivativeLiability" xlink:href="gels-20250630.xsd#gels_CorrectionOfDebtDiscountsAndDerivativeLiability"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_CorrectionOfDebtDiscountsAndDerivativeLiability_lbl" xml:lang="en-US">Correction of debt discount and derivative liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CorrectionOfDebtDiscountsAndDerivativeLiability" xlink:to="gels_CorrectionOfDebtDiscountsAndDerivativeLiability_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfEmployeeBenefitsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory_lbl" xml:lang="en-US">Employee benefits provisions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:to="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock" xlink:href="gels-20250630.xsd#gels_DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock_lbl" xml:lang="en-US">Schedule of Employee Benefits Provisions Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock" xlink:to="gels_DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProvisionsForEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProvisionsForEmployeeBenefits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProvisionsForEmployeeBenefits_lbl" xml:lang="en-US">Employee benefits provisions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProvisionsForEmployeeBenefits" xlink:to="ifrs-full_ProvisionsForEmployeeBenefits_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_EmployeeEntitlementsAnnualLeaveExplanatory" xlink:href="gels-20250630.xsd#gels_EmployeeEntitlementsAnnualLeaveExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_EmployeeEntitlementsAnnualLeaveExplanatory_lbl" xml:lang="en-US">Schedule of Employee Entitlements Annual Leave</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_EmployeeEntitlementsAnnualLeaveExplanatory" xlink:to="gels_EmployeeEntitlementsAnnualLeaveExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_AdditionalProvisionsRaisedForAnnualLeave" xlink:href="gels-20250630.xsd#gels_AdditionalProvisionsRaisedForAnnualLeave"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_AdditionalProvisionsRaisedForAnnualLeave_lbl" xml:lang="en-US">Additional provisions raised</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AdditionalProvisionsRaisedForAnnualLeave" xlink:to="gels_AdditionalProvisionsRaisedForAnnualLeave_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock_lbl" xml:lang="en-US">Schedule of Employee Entitlements Long Service leave</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock" xlink:to="gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_AdditionalProvisionsRaisedForLongServiceLeave" xlink:href="gels-20250630.xsd#gels_AdditionalProvisionsRaisedForLongServiceLeave"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_AdditionalProvisionsRaisedForLongServiceLeave_lbl" xml:lang="en-US">Additional provisions raised</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AdditionalProvisionsRaisedForLongServiceLeave" xlink:to="gels_AdditionalProvisionsRaisedForLongServiceLeave_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIssuedCapitalExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIssuedCapitalExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfIssuedCapitalExplanatory_lbl" xml:lang="en-US">Issued capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIssuedCapitalExplanatory" xlink:to="ifrs-full_DisclosureOfIssuedCapitalExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfOrdinarySharesExplanatoryTextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfOrdinarySharesExplanatoryTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ScheduleOfOrdinarySharesExplanatoryTextBlock_lbl" xml:lang="en-US">Schedule of Ordinary Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfOrdinarySharesExplanatoryTextBlock" xlink:to="gels_ScheduleOfOrdinarySharesExplanatoryTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock_lbl" xml:lang="en-US">Schedule of Movements in Ordinary Share Capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock" xlink:to="gels_ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_InitialPublicOfferingShares" xlink:href="gels-20250630.xsd#gels_InitialPublicOfferingShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_InitialPublicOfferingShares_lbl" xml:lang="en-US">Initial public offering, shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InitialPublicOfferingShares" xlink:to="gels_InitialPublicOfferingShares_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_InitialPublicOfferingIssuePrice" xlink:href="gels-20250630.xsd#gels_InitialPublicOfferingIssuePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_InitialPublicOfferingIssuePrice_lbl" xml:lang="en-US">Initial public offering, issue price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InitialPublicOfferingIssuePrice" xlink:to="gels_InitialPublicOfferingIssuePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_SharesIssuedInLieuOfMarketingFeesShares" xlink:href="gels-20250630.xsd#gels_SharesIssuedInLieuOfMarketingFeesShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_SharesIssuedInLieuOfMarketingFeesShares_lbl" xml:lang="en-US">Shares issued in Lieu of Marketing fees, shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedInLieuOfMarketingFeesShares" xlink:to="gels_SharesIssuedInLieuOfMarketingFeesShares_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_SharesIssuedInLieuOfMarketingFeesIssuePrice" xlink:href="gels-20250630.xsd#gels_SharesIssuedInLieuOfMarketingFeesIssuePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_SharesIssuedInLieuOfMarketingFeesIssuePrice_lbl" xml:lang="en-US">Shares issued in Lieu of Marketing fees, issue price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedInLieuOfMarketingFeesIssuePrice" xlink:to="gels_SharesIssuedInLieuOfMarketingFeesIssuePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_SharesIssuedInLieuOfMarketingFeesAmount" xlink:href="gels-20250630.xsd#gels_SharesIssuedInLieuOfMarketingFeesAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_SharesIssuedInLieuOfMarketingFeesAmount_lbl" xml:lang="en-US">Shares issued in Lieu of Marketing fees, amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedInLieuOfMarketingFeesAmount" xlink:to="gels_SharesIssuedInLieuOfMarketingFeesAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_SharesIssuedInLieuOfInvestorFeesShares" xlink:href="gels-20250630.xsd#gels_SharesIssuedInLieuOfInvestorFeesShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_SharesIssuedInLieuOfInvestorFeesShares_lbl" xml:lang="en-US">Shares issued in Lieu of Investor fees, shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedInLieuOfInvestorFeesShares" xlink:to="gels_SharesIssuedInLieuOfInvestorFeesShares_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_SharesIssuedInLieuOfInvestorFeesIssuePrice" xlink:href="gels-20250630.xsd#gels_SharesIssuedInLieuOfInvestorFeesIssuePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_SharesIssuedInLieuOfInvestorFeesIssuePrice_lbl" xml:lang="en-US">Shares issued in Lieu of Investor fees, issue price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedInLieuOfInvestorFeesIssuePrice" xlink:to="gels_SharesIssuedInLieuOfInvestorFeesIssuePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_SharesIssuedInLieuOfInvestorFeesAmount" xlink:href="gels-20250630.xsd#gels_SharesIssuedInLieuOfInvestorFeesAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_SharesIssuedInLieuOfInvestorFeesAmount_lbl" xml:lang="en-US">Shares issued in Lieu of Investor fees, amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedInLieuOfInvestorFeesAmount" xlink:to="gels_SharesIssuedInLieuOfInvestorFeesAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ShareIssuedInLieuOfAdvisoryFeeShares" xlink:href="gels-20250630.xsd#gels_ShareIssuedInLieuOfAdvisoryFeeShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ShareIssuedInLieuOfAdvisoryFeeShares_lbl" xml:lang="en-US">Share issued in lieu of advisory fee, shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareIssuedInLieuOfAdvisoryFeeShares" xlink:to="gels_ShareIssuedInLieuOfAdvisoryFeeShares_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ShareIssuedInLieuOfAdvisoryFeeIssuePrice" xlink:href="gels-20250630.xsd#gels_ShareIssuedInLieuOfAdvisoryFeeIssuePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ShareIssuedInLieuOfAdvisoryFeeIssuePrice_lbl" xml:lang="en-US">Share issued in lieu of advisory fee, issue price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareIssuedInLieuOfAdvisoryFeeIssuePrice" xlink:to="gels_ShareIssuedInLieuOfAdvisoryFeeIssuePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ShareIssuedInLieuOfAdvisoryFeeAmount" xlink:href="gels-20250630.xsd#gels_ShareIssuedInLieuOfAdvisoryFeeAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ShareIssuedInLieuOfAdvisoryFeeAmount_lbl" xml:lang="en-US">Share issued in lieu of advisory fee, amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareIssuedInLieuOfAdvisoryFeeAmount" xlink:to="gels_ShareIssuedInLieuOfAdvisoryFeeAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_LincolnParkSharePurchaseAgreementCommitmentShares" xlink:href="gels-20250630.xsd#gels_LincolnParkSharePurchaseAgreementCommitmentShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_LincolnParkSharePurchaseAgreementCommitmentShares_lbl" xml:lang="en-US">Lincoln Park Share Purchase Agreement Commitment Shares, shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LincolnParkSharePurchaseAgreementCommitmentShares" xlink:to="gels_LincolnParkSharePurchaseAgreementCommitmentShares_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice" xlink:href="gels-20250630.xsd#gels_LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice_lbl" xml:lang="en-US">Lincoln Park Share Purchase Agreement Commitment Shares, issue price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice" xlink:to="gels_LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_LincolnParkSharePurchaseAgreementCommitmentSharesAmount" xlink:href="gels-20250630.xsd#gels_LincolnParkSharePurchaseAgreementCommitmentSharesAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_LincolnParkSharePurchaseAgreementCommitmentSharesAmount_lbl" xml:lang="en-US">Lincoln Park Share Purchase Agreement Commitment Shares, amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LincolnParkSharePurchaseAgreementCommitmentSharesAmount" xlink:to="gels_LincolnParkSharePurchaseAgreementCommitmentSharesAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ShareConversionOfConvertibleNotesShares" xlink:href="gels-20250630.xsd#gels_ShareConversionOfConvertibleNotesShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ShareConversionOfConvertibleNotesShares_lbl" xml:lang="en-US">Share conversion of convertible notes, shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareConversionOfConvertibleNotesShares" xlink:to="gels_ShareConversionOfConvertibleNotesShares_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ShareConversionOfConvertibleNotesIssuePrice" xlink:href="gels-20250630.xsd#gels_ShareConversionOfConvertibleNotesIssuePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ShareConversionOfConvertibleNotesIssuePrice_lbl" xml:lang="en-US">Share conversion of convertible notes, issue price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareConversionOfConvertibleNotesIssuePrice" xlink:to="gels_ShareConversionOfConvertibleNotesIssuePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ShareConversionOfConvertibleNotesAmount" xlink:href="gels-20250630.xsd#gels_ShareConversionOfConvertibleNotesAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ShareConversionOfConvertibleNotesAmount_lbl" xml:lang="en-US">Share conversion of convertible notes, amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareConversionOfConvertibleNotesAmount" xlink:to="gels_ShareConversionOfConvertibleNotesAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_SharesIssuedToARCGroupForIPORelatedFeesShares" xlink:href="gels-20250630.xsd#gels_SharesIssuedToARCGroupForIPORelatedFeesShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_SharesIssuedToARCGroupForIPORelatedFeesShares_lbl" xml:lang="en-US">Shares issued to ARC Group for IPO related fees, shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedToARCGroupForIPORelatedFeesShares" xlink:to="gels_SharesIssuedToARCGroupForIPORelatedFeesShares_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_SharesIssuedToARCGroupForIPORelatedFeesIssuePrice" xlink:href="gels-20250630.xsd#gels_SharesIssuedToARCGroupForIPORelatedFeesIssuePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_SharesIssuedToARCGroupForIPORelatedFeesIssuePrice_lbl" xml:lang="en-US">Shares issued to ARC Group for IPO related fees, issue price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedToARCGroupForIPORelatedFeesIssuePrice" xlink:to="gels_SharesIssuedToARCGroupForIPORelatedFeesIssuePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_SharesIssuedToARCGroupForIPORelatedFeesAmount" xlink:href="gels-20250630.xsd#gels_SharesIssuedToARCGroupForIPORelatedFeesAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_SharesIssuedToARCGroupForIPORelatedFeesAmount_lbl" xml:lang="en-US">Shares issued to ARC Group for IPO related fees, amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedToARCGroupForIPORelatedFeesAmount" xlink:to="gels_SharesIssuedToARCGroupForIPORelatedFeesAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_CapitalRaisingCostShares" xlink:href="gels-20250630.xsd#gels_CapitalRaisingCostShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_CapitalRaisingCostShares_lbl" xml:lang="en-US">Capital raising cost, shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CapitalRaisingCostShares" xlink:to="gels_CapitalRaisingCostShares_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_CapitalRaisingCostIssuePrice" xlink:href="gels-20250630.xsd#gels_CapitalRaisingCostIssuePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_CapitalRaisingCostIssuePrice_lbl" xml:lang="en-US">Capital raising cost, issue price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CapitalRaisingCostIssuePrice" xlink:to="gels_CapitalRaisingCostIssuePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_NumberOfIssuedShares" xlink:href="gels-20250630.xsd#gels_NumberOfIssuedShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_NumberOfIssuedShares_lbl" xml:lang="en-US">Total, shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_NumberOfIssuedShares" xlink:to="gels_NumberOfIssuedShares_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDividendsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDividendsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfDividendsExplanatory_lbl" xml:lang="en-US">Dividends</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDividendsExplanatory" xlink:to="ifrs-full_DisclosureOfDividendsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialRiskManagementExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory_lbl" xml:lang="en-US">Financial risk management</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory" xlink:to="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory_lbl" xml:lang="en-US">Schedule of Carrying Amount in the Statement of Financial Position</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_NonDerivativesAbstract" xlink:href="gels-20250630.xsd#gels_NonDerivativesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_NonDerivativesAbstract_lbl" xml:lang="en-US">Non-derivatives</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_NonDerivativesAbstract" xlink:to="gels_NonDerivativesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_NonInterestBearingAbstract" xlink:href="gels-20250630.xsd#gels_NonInterestBearingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_NonInterestBearingAbstract_lbl" xml:lang="en-US">Non-interest bearing</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_NonInterestBearingAbstract" xlink:to="gels_NonInterestBearingAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TradeAndOtherPayables_lbl" xml:lang="en-US">Trade payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayables" xlink:to="ifrs-full_TradeAndOtherPayables_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TradeAndOtherPayables_lbl0" xml:lang="en-US">Payables to by key management personnel directly</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayables" xlink:to="ifrs-full_TradeAndOtherPayables_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherFinancialLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherFinancialLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherFinancialLiabilities_lbl" xml:lang="en-US">Payroll liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherFinancialLiabilities" xlink:to="ifrs-full_OtherFinancialLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_OtherLoans" xlink:href="gels-20250630.xsd#gels_OtherLoans"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_OtherLoans_lbl" xml:lang="en-US">Other loans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_OtherLoans" xlink:to="gels_OtherLoans_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_InterestBearingFixedRateAbstract" xlink:href="gels-20250630.xsd#gels_InterestBearingFixedRateAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_InterestBearingFixedRateAbstract_lbl" xml:lang="en-US">Interest-bearing - fixed rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestBearingFixedRateAbstract" xlink:to="gels_InterestBearingFixedRateAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_NonDerivativesAbstract0" xlink:href="gels-20250630.xsd#gels_NonDerivativesAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_NonDerivativesAbstract0_lbl" xml:lang="en-US">Non-derivatives</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_NonDerivativesAbstract0" xlink:to="gels_NonDerivativesAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_NonInterestBearingAbstract0" xlink:href="gels-20250630.xsd#gels_NonInterestBearingAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_NonInterestBearingAbstract0_lbl" xml:lang="en-US">Non-interest bearing</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_NonInterestBearingAbstract0" xlink:to="gels_NonInterestBearingAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_InterestBearingFixedRateAbstract0" xlink:href="gels-20250630.xsd#gels_InterestBearingFixedRateAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_InterestBearingFixedRateAbstract0_lbl" xml:lang="en-US">Interest-bearing - fixed rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestBearingFixedRateAbstract0" xlink:to="gels_InterestBearingFixedRateAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory_lbl" xml:lang="en-US">Key management personnel</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory" xlink:to="ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory" xlink:href="gels-20250630.xsd#gels_DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory_lbl" xml:lang="en-US">Schedule of Persons were Directors of Gelteq Limited</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory" xlink:to="gels_DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NameOfParentEntity" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NameOfParentEntity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NameOfParentEntity_lbl" xml:lang="en-US">Directors</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NameOfParentEntity" xlink:to="ifrs-full_NameOfParentEntity_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory_lbl" xml:lang="en-US">Schedule of Key Management Personnel of the Consolidated Entity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory" xlink:to="ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits_lbl" xml:lang="en-US">Short-term employee benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" xlink:to="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits_lbl" xml:lang="en-US">Post-employment benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits" xlink:to="ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment_lbl" xml:lang="en-US">Share-based payments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment" xlink:to="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory_lbl" xml:lang="en-US">Guarantees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory_lbl" xml:lang="en-US">Contingent assets &amp; Liabilities and Commitments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory" xlink:to="ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfCommitmentsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfCommitmentsExplanatory_lbl" xml:lang="en-US">Capital commitments &#8212; Property, plant and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:to="ifrs-full_DisclosureOfCommitmentsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfRelatedPartyExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfRelatedPartyExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfRelatedPartyExplanatory_lbl" xml:lang="en-US">Related party transactions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfRelatedPartyExplanatory" xlink:to="ifrs-full_DisclosureOfRelatedPartyExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_lbl" xml:lang="en-US">Schedule of Transactions Occurred with Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AnalysisOfIncomeAndExpenseAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AnalysisOfIncomeAndExpenseAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AnalysisOfIncomeAndExpenseAbstract_lbl" xml:lang="en-US">Payment for other expenses:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AnalysisOfIncomeAndExpenseAbstract" xlink:to="ifrs-full_AnalysisOfIncomeAndExpenseAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_InterestExpenseOnLoansFromDirectors" xlink:href="gels-20250630.xsd#gels_InterestExpenseOnLoansFromDirectors"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_InterestExpenseOnLoansFromDirectors_lbl" xml:lang="en-US">Interest expense on loans from directors (as part of shareholder loan and convertible note issue)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestExpenseOnLoansFromDirectors" xlink:to="gels_InterestExpenseOnLoansFromDirectors_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestPayable" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_InterestPayable_lbl" xml:lang="en-US">Interest expense on loans from controlling entity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestPayable" xlink:to="ifrs-full_InterestPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ManagementAndConsultingServices" xlink:href="gels-20250630.xsd#gels_ManagementAndConsultingServices"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ManagementAndConsultingServices_lbl" xml:lang="en-US">Management and consulting services</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ManagementAndConsultingServices" xlink:to="gels_ManagementAndConsultingServices_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RentalExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RentalExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_RentalExpense_lbl" xml:lang="en-US">Office Rental</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RentalExpense" xlink:to="ifrs-full_RentalExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnDisposalsOfInvestmentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnDisposalsOfInvestmentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_GainsLossesOnDisposalsOfInvestmentsAbstract_lbl" xml:lang="en-US">Other transactions:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnDisposalsOfInvestmentsAbstract" xlink:to="ifrs-full_GainsLossesOnDisposalsOfInvestmentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid_lbl" xml:lang="en-US">Gain on modification of loans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid" xlink:to="ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid_lbl0" xml:lang="en-US">Modification of fair value on extinguishment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid" xlink:to="ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid_lbl0"/>
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock" xlink:href="gels-20250630.xsd#gels_DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock_lbl" xml:lang="en-US">Schedule of Outstanding Balances Arising from Transactions with Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock" xlink:to="gels_DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Prepayments" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Prepayments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_Prepayments_lbl" xml:lang="en-US">Prepayment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Prepayments" xlink:to="ifrs-full_Prepayments_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TradeReceivables_lbl" xml:lang="en-US">Accounts receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeReceivables" xlink:to="ifrs-full_TradeReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock" xlink:href="gels-20250630.xsd#gels_DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock_lbl" xml:lang="en-US">Schedule of Balances are Outstanding with Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock" xlink:to="gels_DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ReclassificationOfRelatedPartyLoan" xlink:href="gels-20250630.xsd#gels_ReclassificationOfRelatedPartyLoan"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ReclassificationOfRelatedPartyLoan_lbl" xml:lang="en-US">Reclassify &gt;5% holder as related party loan(i)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ReclassificationOfRelatedPartyLoan" xlink:to="gels_ReclassificationOfRelatedPartyLoan_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_InterestAccruedPostModification" xlink:href="gels-20250630.xsd#gels_InterestAccruedPostModification"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_InterestAccruedPostModification_lbl" xml:lang="en-US">Interest accrued prior to modification</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestAccruedPostModification" xlink:to="gels_InterestAccruedPostModification_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_InterestAccruedDuringTheYear" xlink:href="gels-20250630.xsd#gels_InterestAccruedDuringTheYear"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_InterestAccruedDuringTheYear_lbl" xml:lang="en-US">Interest accrued during the year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestAccruedDuringTheYear" xlink:to="gels_InterestAccruedDuringTheYear_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_AmountsReceivedDuringThePeriod" xlink:href="gels-20250630.xsd#gels_AmountsReceivedDuringThePeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_AmountsReceivedDuringThePeriod_lbl" xml:lang="en-US">Repayments made during the period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AmountsReceivedDuringThePeriod" xlink:to="gels_AmountsReceivedDuringThePeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssueOfConvertibleInstruments" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssueOfConvertibleInstruments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IssueOfConvertibleInstruments_lbl" xml:lang="en-US">Proceeds from convertible note issue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssueOfConvertibleInstruments" xlink:to="ifrs-full_IssueOfConvertibleInstruments_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_IssueOfConvertibleInstruments_lbl0" xml:lang="en-US">Share conversion of convertible notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssueOfConvertibleInstruments" xlink:to="ifrs-full_IssueOfConvertibleInstruments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_IssueOfConvertibleInstruments_lbl1" xml:lang="en-US">Issuance of convertible notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssueOfConvertibleInstruments" xlink:to="ifrs-full_IssueOfConvertibleInstruments_lbl1"/>
    <loc xlink:type="locator" xlink:label="gels_RepaymentsDuringTheYear" xlink:href="gels-20250630.xsd#gels_RepaymentsDuringTheYear"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_RepaymentsDuringTheYear_lbl" xml:lang="en-US">Repayments during the year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_RepaymentsDuringTheYear" xlink:to="gels_RepaymentsDuringTheYear_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInterestsInSubsidiariesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfInterestsInSubsidiariesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfInterestsInSubsidiariesExplanatory_lbl" xml:lang="en-US">Interests in subsidiaries</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfInterestsInSubsidiariesExplanatory" xlink:to="ifrs-full_DisclosureOfInterestsInSubsidiariesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory_lbl" xml:lang="en-US">Schedule of Principal Subsidiaries</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory" xlink:to="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CountryOfIncorporationOrResidenceOfSubsidiary" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CountryOfIncorporationOrResidenceOfSubsidiary"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CountryOfIncorporationOrResidenceOfSubsidiary_lbl" xml:lang="en-US">Principal place of business / Country of incorporation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CountryOfIncorporationOrResidenceOfSubsidiary" xlink:to="ifrs-full_CountryOfIncorporationOrResidenceOfSubsidiary_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProportionOfOwnershipInterestInSubsidiary"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary_lbl" xml:lang="en-US">Ownership interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:to="ifrs-full_ProportionOfOwnershipInterestInSubsidiary_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAuditorsRemunerationExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAuditorsRemunerationExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfAuditorsRemunerationExplanatory_lbl" xml:lang="en-US">Remuneration of auditors</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfAuditorsRemunerationExplanatory" xlink:to="ifrs-full_DisclosureOfAuditorsRemunerationExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfProductsAndServicesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfProductsAndServicesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfProductsAndServicesExplanatory_lbl" xml:lang="en-US">Schedule of Services Provided by the Auditors</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfProductsAndServicesExplanatory" xlink:to="ifrs-full_DisclosureOfProductsAndServicesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory_lbl" xml:lang="en-US">Events after the reporting period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" xlink:to="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory_lbl" xml:lang="en-US">Reconciliation of loss before income tax to net cash used in operating activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory" xlink:to="ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock" xlink:href="gels-20250630.xsd#gels_DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock_lbl" xml:lang="en-US">Schedule of Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock" xlink:to="gels_DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense_lbl" xml:lang="en-US">Depreciation and amortisation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:to="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_InterestExpense_lbl" xml:lang="en-US">Interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpense" xlink:to="ifrs-full_InterestExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_UnlabeledAbstract9" xlink:href="gels-20250630.xsd#gels_UnlabeledAbstract9"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_UnlabeledAbstract9_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnlabeledAbstract9" xlink:to="gels_UnlabeledAbstract9_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_AdjustmentsForIncreaseDecreaseInGSTPayable" xlink:href="gels-20250630.xsd#gels_AdjustmentsForIncreaseDecreaseInGSTPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_AdjustmentsForIncreaseDecreaseInGSTPayable_lbl" xml:lang="en-US">Increase / (decrease) in GST payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AdjustmentsForIncreaseDecreaseInGSTPayable" xlink:to="gels_AdjustmentsForIncreaseDecreaseInGSTPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_AdjustmentsForDecreaseIncreaseInDeferredRevenue" xlink:href="gels-20250630.xsd#gels_AdjustmentsForDecreaseIncreaseInDeferredRevenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_AdjustmentsForDecreaseIncreaseInDeferredRevenue_lbl" xml:lang="en-US">Increase / (decrease) in deferred revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AdjustmentsForDecreaseIncreaseInDeferredRevenue" xlink:to="gels_AdjustmentsForDecreaseIncreaseInDeferredRevenue_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_IncreaseDecreaseInPayrollLiabilities" xlink:href="gels-20250630.xsd#gels_IncreaseDecreaseInPayrollLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_IncreaseDecreaseInPayrollLiabilities_lbl" xml:lang="en-US">Increase in payroll liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IncreaseDecreaseInPayrollLiabilities" xlink:to="gels_IncreaseDecreaseInPayrollLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_IncreaseDecreaseInProvisionForAnnualLeave" xlink:href="gels-20250630.xsd#gels_IncreaseDecreaseInProvisionForAnnualLeave"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_IncreaseDecreaseInProvisionForAnnualLeave_lbl" xml:lang="en-US">Increase in provision for employee leave</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IncreaseDecreaseInProvisionForAnnualLeave" xlink:to="gels_IncreaseDecreaseInProvisionForAnnualLeave_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_IncreaseDecreaseInTradePayablesAndAccruals" xlink:href="gels-20250630.xsd#gels_IncreaseDecreaseInTradePayablesAndAccruals"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_IncreaseDecreaseInTradePayablesAndAccruals_lbl" xml:lang="en-US">Increase in trade payables and accruals</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IncreaseDecreaseInTradePayablesAndAccruals" xlink:to="gels_IncreaseDecreaseInTradePayablesAndAccruals_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables_lbl" xml:lang="en-US">(Increase)/decrease in trade and other receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory_lbl" xml:lang="en-US">Changes in Liabilities Arising from Financing Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory" xlink:to="ifrs-full_DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialLiabilitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialLiabilitiesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfFinancialLiabilitiesExplanatory_lbl" xml:lang="en-US">Schedule of Changes in Liabilities Arising from Financing Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialLiabilitiesExplanatory" xlink:to="ifrs-full_DisclosureOfFinancialLiabilitiesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities_lbl" xml:lang="en-US">Net cash from/(used in) financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities" xlink:to="ifrs-full_IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestPaidClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestPaidClassifiedAsFinancingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_InterestPaidClassifiedAsFinancingActivities_lbl" xml:lang="en-US">Accrued interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestPaidClassifiedAsFinancingActivities" xlink:to="ifrs-full_InterestPaidClassifiedAsFinancingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities_lbl" xml:lang="en-US">Other changes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities" xlink:to="ifrs-full_IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEarningsPerShareExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfEarningsPerShareExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DisclosureOfEarningsPerShareExplanatory_lbl" xml:lang="en-US">Loss per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfEarningsPerShareExplanatory" xlink:to="ifrs-full_DisclosureOfEarningsPerShareExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EarningsPerShareExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EarningsPerShareExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_EarningsPerShareExplanatory_lbl" xml:lang="en-US">Schedule of Loss Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EarningsPerShareExplanatory" xlink:to="ifrs-full_EarningsPerShareExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossAttributableToOwnersOfParent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent_lbl" xml:lang="en-US">Loss after income tax attributable to the owners of Gelteq Limited</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:to="ifrs-full_ProfitLossAttributableToOwnersOfParent_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WeightedAverageShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_WeightedAverageShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_WeightedAverageShares_lbl" xml:lang="en-US">Weighted average number of ordinary shares used in calculating basic earnings per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WeightedAverageShares" xlink:to="ifrs-full_WeightedAverageShares_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_WeightedAverageShares_lbl0" xml:lang="en-US">Weighted average number of ordinary shares used in calculating diluted earnings per share*</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WeightedAverageShares" xlink:to="ifrs-full_WeightedAverageShares_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Less: Accumulated amortisation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForAmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForAmortisationExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_AdjustmentsForAmortisationExpense_lbl" xml:lang="en-US">Amortisation expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForAmortisationExpense" xlink:to="ifrs-full_AdjustmentsForAmortisationExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod_lbl" xml:lang="en-US">Transfer to revenue - Bad debts recognised during the year (related party)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod" xlink:to="ifrs-full_RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RepaymentsOfCurrentBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RepaymentsOfCurrentBorrowings"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_RepaymentsOfCurrentBorrowings_lbl" xml:lang="en-US">Repayment during the year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RepaymentsOfCurrentBorrowings" xlink:to="ifrs-full_RepaymentsOfCurrentBorrowings_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_AmortizationOfDebtDiscount" xlink:href="gels-20250630.xsd#gels_AmortizationOfDebtDiscount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="gels_AmortizationOfDebtDiscount_lbl" xml:lang="en-US">Amortization of debt discount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AmortizationOfDebtDiscount" xlink:to="gels_AmortizationOfDebtDiscount_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_AnnualLeaveTakens" xlink:href="gels-20250630.xsd#gels_AnnualLeaveTakens"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="gels_AnnualLeaveTakens_lbl" xml:lang="en-US">Annual leave taken</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AnnualLeaveTakens" xlink:to="gels_AnnualLeaveTakens_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_LongServiceLeaveTakenDuringThePeriod" xlink:href="gels-20250630.xsd#gels_LongServiceLeaveTakenDuringThePeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="gels_LongServiceLeaveTakenDuringThePeriod_lbl" xml:lang="en-US">Long service leave taken during the period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LongServiceLeaveTakenDuringThePeriod" xlink:to="gels_LongServiceLeaveTakenDuringThePeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_CapitalRaisingCostAmount" xlink:href="gels-20250630.xsd#gels_CapitalRaisingCostAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="gels_CapitalRaisingCostAmount_lbl" xml:lang="en-US">Capital raising cost, amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CapitalRaisingCostAmount" xlink:to="gels_CapitalRaisingCostAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_lbl" xml:lang="en-US">Foreign exchange differences</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_GainsOnLoanModifications" xlink:href="gels-20250630.xsd#gels_GainsOnLoanModifications"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="gels_GainsOnLoanModifications_lbl" xml:lang="en-US">Gain/loss on extinguishment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_GainsOnLoanModifications" xlink:to="gels_GainsOnLoanModifications_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_IncreaseDecreaseInGSTReceivable" xlink:href="gels-20250630.xsd#gels_IncreaseDecreaseInGSTReceivable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="gels_IncreaseDecreaseInGSTReceivable_lbl" xml:lang="en-US">(Increase) / decrease in GST receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IncreaseDecreaseInGSTReceivable" xlink:to="gels_IncreaseDecreaseInGSTReceivable_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_IncreaseDecreaseInAccountsReceivables" xlink:href="gels-20250630.xsd#gels_IncreaseDecreaseInAccountsReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="gels_IncreaseDecreaseInAccountsReceivables_lbl" xml:lang="en-US">(Increase) in accounts receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IncreaseDecreaseInAccountsReceivables" xlink:to="gels_IncreaseDecreaseInAccountsReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInInventories"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_lbl" xml:lang="en-US">(Increase) / decrease in inventory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_IncreaseDecreaseInPrepaymentsAndOtherAssets" xlink:href="gels-20250630.xsd#gels_IncreaseDecreaseInPrepaymentsAndOtherAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="gels_IncreaseDecreaseInPrepaymentsAndOtherAssets_lbl" xml:lang="en-US">(Increase) / decrease in prepayments and other assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IncreaseDecreaseInPrepaymentsAndOtherAssets" xlink:to="gels_IncreaseDecreaseInPrepaymentsAndOtherAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsForDebtIssueCosts" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PaymentsForDebtIssueCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PaymentsForDebtIssueCosts_lbl" xml:lang="en-US">Debt discount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsForDebtIssueCosts" xlink:to="ifrs-full_PaymentsForDebtIssueCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_TradeSecretMember" xlink:href="gels-20250630.xsd#gels_TradeSecretMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_TradeSecretMember_lbl" xml:lang="en-US">Trade Secrets [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TradeSecretMember" xlink:to="gels_TradeSecretMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_PatentsAndTrademarksMember" xlink:href="gels-20250630.xsd#gels_PatentsAndTrademarksMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_PatentsAndTrademarksMember_lbl" xml:lang="en-US">Patents and Trademarks [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PatentsAndTrademarksMember" xlink:to="gels_PatentsAndTrademarksMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="gels_PatentsAndTrademarksMember_lbl0" xml:lang="en-US">Patents &amp; trademarks [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PatentsAndTrademarksMember" xlink:to="gels_PatentsAndTrademarksMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="country_US" xlink:href="https://xbrl.sec.gov/country/2024/country-2024.xsd#country_US"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="country_US_lbl" xml:lang="en-US">United States of America [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_US" xlink:to="country_US_lbl"/>
    <loc xlink:type="locator" xlink:label="country_AU" xlink:href="https://xbrl.sec.gov/country/2024/country-2024.xsd#country_AU"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="country_AU_lbl" xml:lang="en-US">Australia [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_AU" xlink:to="country_AU_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_IPORelatedExpenseMember" xlink:href="gels-20250630.xsd#gels_IPORelatedExpenseMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_IPORelatedExpenseMember_lbl" xml:lang="en-US">IPO [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IPORelatedExpenseMember" xlink:to="gels_IPORelatedExpenseMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ProfessionalAndListingFeesMember" xlink:href="gels-20250630.xsd#gels_ProfessionalAndListingFeesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ProfessionalAndListingFeesMember_lbl" xml:lang="en-US">Professional and listing fees [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ProfessionalAndListingFeesMember" xlink:to="gels_ProfessionalAndListingFeesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_AdvanceForEquipmentMember" xlink:href="gels-20250630.xsd#gels_AdvanceForEquipmentMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_AdvanceForEquipmentMember_lbl" xml:lang="en-US">Advance for Equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AdvanceForEquipmentMember" xlink:to="gels_AdvanceForEquipmentMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_PrepaidExpensesRelatedPartyMember" xlink:href="gels-20250630.xsd#gels_PrepaidExpensesRelatedPartyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_PrepaidExpensesRelatedPartyMember_lbl" xml:lang="en-US">Prepaid expenses - related party [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PrepaidExpensesRelatedPartyMember" xlink:to="gels_PrepaidExpensesRelatedPartyMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_OtherDepositMember" xlink:href="gels-20250630.xsd#gels_OtherDepositMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_OtherDepositMember_lbl" xml:lang="en-US">Other deposit [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_OtherDepositMember" xlink:to="gels_OtherDepositMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_InsuranceMember" xlink:href="gels-20250630.xsd#gels_InsuranceMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_InsuranceMember_lbl" xml:lang="en-US">Insurance [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InsuranceMember" xlink:to="gels_InsuranceMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_AdvancePaymentsToVendorsForSupplyOfRawMaterialsMember" xlink:href="gels-20250630.xsd#gels_AdvancePaymentsToVendorsForSupplyOfRawMaterialsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_AdvancePaymentsToVendorsForSupplyOfRawMaterialsMember_lbl" xml:lang="en-US">Advance Payments to Vendors for Supply of Raw Materials [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AdvancePaymentsToVendorsForSupplyOfRawMaterialsMember" xlink:to="gels_AdvancePaymentsToVendorsForSupplyOfRawMaterialsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_SecurityDepositsMember" xlink:href="gels-20250630.xsd#gels_SecurityDepositsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_SecurityDepositsMember_lbl" xml:lang="en-US">Security deposits [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SecurityDepositsMember" xlink:to="gels_SecurityDepositsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_TradeSecretsAndPatentsMember" xlink:href="gels-20250630.xsd#gels_TradeSecretsAndPatentsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_TradeSecretsAndPatentsMember_lbl" xml:lang="en-US">Trade Secrets and Patents [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TradeSecretsAndPatentsMember" xlink:to="gels_TradeSecretsAndPatentsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_LoansFromDirectorsMember" xlink:href="gels-20250630.xsd#gels_LoansFromDirectorsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_LoansFromDirectorsMember_lbl" xml:lang="en-US">Loans from Directors [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LoansFromDirectorsMember" xlink:to="gels_LoansFromDirectorsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_LoanFromAssociatedEntitiesMember" xlink:href="gels-20250630.xsd#gels_LoanFromAssociatedEntitiesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_LoanFromAssociatedEntitiesMember_lbl" xml:lang="en-US">Loan from associated entities [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LoanFromAssociatedEntitiesMember" xlink:to="gels_LoanFromAssociatedEntitiesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ShareholderLoansMember" xlink:href="gels-20250630.xsd#gels_ShareholderLoansMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ShareholderLoansMember_lbl" xml:lang="en-US">Shareholder Loans [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareholderLoansMember" xlink:to="gels_ShareholderLoansMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ConvertibleNotesPayablesMember" xlink:href="gels-20250630.xsd#gels_ConvertibleNotesPayablesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ConvertibleNotesPayablesMember_lbl" xml:lang="en-US">Convertible notes payables [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNotesPayablesMember" xlink:to="gels_ConvertibleNotesPayablesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_DebtDiscountMember" xlink:href="gels-20250630.xsd#gels_DebtDiscountMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_DebtDiscountMember_lbl" xml:lang="en-US">Debt Discount [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DebtDiscountMember" xlink:to="gels_DebtDiscountMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_LoanFromDirectorMember" xlink:href="gels-20250630.xsd#gels_LoanFromDirectorMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_LoanFromDirectorMember_lbl" xml:lang="en-US">Loan from Director [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LoanFromDirectorMember" xlink:to="gels_LoanFromDirectorMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OrdinarySharesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OrdinarySharesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OrdinarySharesMember_lbl" xml:lang="en-US">Ordinary Shares [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OrdinarySharesMember" xlink:to="ifrs-full_OrdinarySharesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ConvertibleNoteMember" xlink:href="gels-20250630.xsd#gels_ConvertibleNoteMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ConvertibleNoteMember_lbl" xml:lang="en-US">Convertible Notes [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNoteMember" xlink:to="gels_ConvertibleNoteMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ConvertibleNotesOneMember" xlink:href="gels-20250630.xsd#gels_ConvertibleNotesOneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ConvertibleNotesOneMember_lbl" xml:lang="en-US">Convertible Notes [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNotesOneMember" xlink:to="gels_ConvertibleNotesOneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ConvertibleNotesTwoMember" xlink:href="gels-20250630.xsd#gels_ConvertibleNotesTwoMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ConvertibleNotesTwoMember_lbl" xml:lang="en-US">Convertible Notes [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNotesTwoMember" xlink:to="gels_ConvertibleNotesTwoMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_WeightedAverageInterestRatePercentageMember" xlink:href="gels-20250630.xsd#gels_WeightedAverageInterestRatePercentageMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_WeightedAverageInterestRatePercentageMember_lbl" xml:lang="en-US">Weighted average interest rate [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_WeightedAverageInterestRatePercentageMember" xlink:to="gels_WeightedAverageInterestRatePercentageMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LaterThanOneYearMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LaterThanOneYearMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_LaterThanOneYearMember_lbl" xml:lang="en-US">1 year or less [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanOneYearMember" xlink:to="ifrs-full_LaterThanOneYearMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_BetweenOneAndTwoYearsMember" xlink:href="gels-20250630.xsd#gels_BetweenOneAndTwoYearsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_BetweenOneAndTwoYearsMember_lbl" xml:lang="en-US">Between 1 and 2 years [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_BetweenOneAndTwoYearsMember" xlink:to="gels_BetweenOneAndTwoYearsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_BetweenTwoAndFiveYearsMember" xlink:href="gels-20250630.xsd#gels_BetweenTwoAndFiveYearsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_BetweenTwoAndFiveYearsMember_lbl" xml:lang="en-US">Between 2 and 5 years [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_BetweenTwoAndFiveYearsMember" xlink:to="gels_BetweenTwoAndFiveYearsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_RemainingContractualMaturitiesMember" xlink:href="gels-20250630.xsd#gels_RemainingContractualMaturitiesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_RemainingContractualMaturitiesMember_lbl" xml:lang="en-US">Remaining contractual maturities [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_RemainingContractualMaturitiesMember" xlink:to="gels_RemainingContractualMaturitiesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_MrSimonHaydenSzewachMember" xlink:href="gels-20250630.xsd#gels_MrSimonHaydenSzewachMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_MrSimonHaydenSzewachMember_lbl" xml:lang="en-US">Mr. Simon Hayden Szewach [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_MrSimonHaydenSzewachMember" xlink:to="gels_MrSimonHaydenSzewachMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_MrNathanJacobGivoniMember" xlink:href="gels-20250630.xsd#gels_MrNathanJacobGivoniMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_MrNathanJacobGivoniMember_lbl" xml:lang="en-US">Mr. Nathan Jacob Givoni	[Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_MrNathanJacobGivoniMember" xlink:to="gels_MrNathanJacobGivoniMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_MrJeffreyWOlyniecMember" xlink:href="gels-20250630.xsd#gels_MrJeffreyWOlyniecMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_MrJeffreyWOlyniecMember_lbl" xml:lang="en-US">Mr. Jeffrey W. Olyniec [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_MrJeffreyWOlyniecMember" xlink:to="gels_MrJeffreyWOlyniecMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_MrPhilipDalidakisMember" xlink:href="gels-20250630.xsd#gels_MrPhilipDalidakisMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_MrPhilipDalidakisMember_lbl" xml:lang="en-US">Mr. Philip Dalidakis [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_MrPhilipDalidakisMember" xlink:to="gels_MrPhilipDalidakisMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ProfDavidMortonMember" xlink:href="gels-20250630.xsd#gels_ProfDavidMortonMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ProfDavidMortonMember_lbl" xml:lang="en-US">Prof David Morton [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ProfDavidMortonMember" xlink:to="gels_ProfDavidMortonMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherRelatedPartiesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherRelatedPartiesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_OtherRelatedPartiesMember_lbl" xml:lang="en-US">Payables to related parties [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherRelatedPartiesMember" xlink:to="ifrs-full_OtherRelatedPartiesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RelatedPartiesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RelatedPartiesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_RelatedPartiesMember_lbl" xml:lang="en-US">Related Parties [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RelatedPartiesMember" xlink:to="ifrs-full_RelatedPartiesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_LoansFromAssociatedEntitiesMember" xlink:href="gels-20250630.xsd#gels_LoansFromAssociatedEntitiesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_LoansFromAssociatedEntitiesMember_lbl" xml:lang="en-US">Loans from associated entities [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LoansFromAssociatedEntitiesMember" xlink:to="gels_LoansFromAssociatedEntitiesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ConvertibleNotesFromRelatedPartiesMember" xlink:href="gels-20250630.xsd#gels_ConvertibleNotesFromRelatedPartiesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ConvertibleNotesFromRelatedPartiesMember_lbl" xml:lang="en-US">Convertible Notes from Related Parties [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNotesFromRelatedPartiesMember" xlink:to="gels_ConvertibleNotesFromRelatedPartiesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_NutrigelUnitTrustMember" xlink:href="gels-20250630.xsd#gels_NutrigelUnitTrustMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_NutrigelUnitTrustMember_lbl" xml:lang="en-US">Nutrigel Unit Trust [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_NutrigelUnitTrustMember" xlink:to="gels_NutrigelUnitTrustMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_NutrigelPtyLtdMember" xlink:href="gels-20250630.xsd#gels_NutrigelPtyLtdMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_NutrigelPtyLtdMember_lbl" xml:lang="en-US">Nutrigel Pty Ltd [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_NutrigelPtyLtdMember" xlink:to="gels_NutrigelPtyLtdMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_SportSupplementsUnitTrustMember" xlink:href="gels-20250630.xsd#gels_SportSupplementsUnitTrustMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_SportSupplementsUnitTrustMember_lbl" xml:lang="en-US">Sport Supplements Unit Trust [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SportSupplementsUnitTrustMember" xlink:to="gels_SportSupplementsUnitTrustMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_SportSupplementsPtyLtdMember" xlink:href="gels-20250630.xsd#gels_SportSupplementsPtyLtdMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_SportSupplementsPtyLtdMember_lbl" xml:lang="en-US">Sport Supplements Pty Ltd [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SportSupplementsPtyLtdMember" xlink:to="gels_SportSupplementsPtyLtdMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_AuditOrReviewOfTheConsolidatedFinancialStatementsUHYHainesNortonMember" xlink:href="gels-20250630.xsd#gels_AuditOrReviewOfTheConsolidatedFinancialStatementsUHYHainesNortonMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_AuditOrReviewOfTheConsolidatedFinancialStatementsUHYHainesNortonMember_lbl" xml:lang="en-US">Audit or review of the consolidated financial statements - UHY Haines Norton [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AuditOrReviewOfTheConsolidatedFinancialStatementsUHYHainesNortonMember" xlink:to="gels_AuditOrReviewOfTheConsolidatedFinancialStatementsUHYHainesNortonMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_AuditAndReviewServicesMember" xlink:href="gels-20250630.xsd#gels_AuditAndReviewServicesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_AuditAndReviewServicesMember_lbl" xml:lang="en-US">Audit and Review Services - M&amp;K CPAS, PLLC [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AuditAndReviewServicesMember" xlink:to="gels_AuditAndReviewServicesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_InterestBearingLoansAndBorrowingsMember" xlink:href="gels-20250630.xsd#gels_InterestBearingLoansAndBorrowingsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_InterestBearingLoansAndBorrowingsMember_lbl" xml:lang="en-US">Interest bearing loans and borrowings [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestBearingLoansAndBorrowingsMember" xlink:to="gels_InterestBearingLoansAndBorrowingsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_LeaseLiabilityMember" xlink:href="gels-20250630.xsd#gels_LeaseLiabilityMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_LeaseLiabilityMember_lbl" xml:lang="en-US">Lease liability [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LeaseLiabilityMember" xlink:to="gels_LeaseLiabilityMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MajorCustomersAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MajorCustomersAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MajorCustomersAxis_lbl" xml:lang="en-US">Major customers [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MajorCustomersAxis" xlink:to="ifrs-full_MajorCustomersAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_CurrencyAxis" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_CurrencyAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_CurrencyAxis_lbl" xml:lang="en-US">Currency [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_CurrencyAxis" xlink:to="srt_CurrencyAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RangeAxis_lbl" xml:lang="en-US">Range [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MethodsOfGenerationAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MethodsOfGenerationAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MethodsOfGenerationAxis_lbl" xml:lang="en-US">Methods of generation [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MethodsOfGenerationAxis" xlink:to="ifrs-full_MethodsOfGenerationAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsByNameAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsByNameAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsByNameAxis_lbl" xml:lang="en-US">Borrowings by name [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="ifrs-full_BorrowingsByNameAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GeographicalAreasAxis_lbl" xml:lang="en-US">Geographical areas [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis_lbl" xml:lang="en-US">Non-adjusting events after reporting period [axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountingPoliciesAbstract_lbl" xml:lang="en-US">Accounting Policies [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_AccountingPoliciesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock_lbl" xml:lang="en-US">Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock" xlink:to="cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssetsLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentAssetsLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentAssetsLiabilities_lbl" xml:lang="en-US">Current liabilities exceed current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssetsLiabilities" xlink:to="ifrs-full_CurrentAssetsLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ConvertibleNotes" xlink:href="gels-20250630.xsd#gels_ConvertibleNotes"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ConvertibleNotes_lbl" xml:lang="en-US">Convertible notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNotes" xlink:to="gels_ConvertibleNotes_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_GrossProceeds" xlink:href="gels-20250630.xsd#gels_GrossProceeds"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_GrossProceeds_lbl" xml:lang="en-US">Gross proceeds</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_GrossProceeds" xlink:to="gels_GrossProceeds_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_MaturityDate" xlink:href="gels-20250630.xsd#gels_MaturityDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_MaturityDate_lbl" xml:lang="en-US">Maturity date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_MaturityDate" xlink:to="gels_MaturityDate_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_NumberOfOperatingSegment" xlink:href="gels-20250630.xsd#gels_NumberOfOperatingSegment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_NumberOfOperatingSegment_lbl" xml:lang="en-US">Number of operating segment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_NumberOfOperatingSegment" xlink:to="gels_NumberOfOperatingSegment_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_AllowanceForDoubtfulOtherReceivable" xlink:href="gels-20250630.xsd#gels_AllowanceForDoubtfulOtherReceivable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_AllowanceForDoubtfulOtherReceivable_lbl" xml:lang="en-US">Expected credit losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AllowanceForDoubtfulOtherReceivable" xlink:to="gels_AllowanceForDoubtfulOtherReceivable_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_EstimateTermOfUsefulLife" xlink:href="gels-20250630.xsd#gels_EstimateTermOfUsefulLife"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_EstimateTermOfUsefulLife_lbl" xml:lang="en-US">Estimate term of useful life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_EstimateTermOfUsefulLife" xlink:to="gels_EstimateTermOfUsefulLife_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_RecoverableAmount" xlink:href="gels-20250630.xsd#gels_RecoverableAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_RecoverableAmount_lbl" xml:lang="en-US">Recoverable amount (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_RecoverableAmount" xlink:to="gels_RecoverableAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AverageForeignExchangeRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AverageForeignExchangeRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AverageForeignExchangeRate_lbl" xml:lang="en-US">Exchange rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AverageForeignExchangeRate" xlink:to="ifrs-full_AverageForeignExchangeRate_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_PeriodOfFinancialBudgetsApprovedByManagement" xlink:href="gels-20250630.xsd#gels_PeriodOfFinancialBudgetsApprovedByManagement"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_PeriodOfFinancialBudgetsApprovedByManagement_lbl" xml:lang="en-US">Period of financial budgets approved by management</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PeriodOfFinancialBudgetsApprovedByManagement" xlink:to="gels_PeriodOfFinancialBudgetsApprovedByManagement_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_PreTaxDiscountRate" xlink:href="gels-20250630.xsd#gels_PreTaxDiscountRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_PreTaxDiscountRate_lbl" xml:lang="en-US">Pre-tax discount rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PreTaxDiscountRate" xlink:to="gels_PreTaxDiscountRate_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_AverageGrowthTerm" xlink:href="gels-20250630.xsd#gels_AverageGrowthTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_AverageGrowthTerm_lbl" xml:lang="en-US">Average growth term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AverageGrowthTerm" xlink:to="gels_AverageGrowthTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections_lbl" xml:lang="en-US">Growth rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections" xlink:to="ifrs-full_DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PercentageOfEntitysRevenue" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PercentageOfEntitysRevenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_PercentageOfEntitysRevenue_lbl" xml:lang="en-US">Forecast revenue growth rates</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PercentageOfEntitysRevenue" xlink:to="ifrs-full_PercentageOfEntitysRevenue_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_PercentageOfEntitysRevenue_lbl0" xml:lang="en-US">Revenue percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PercentageOfEntitysRevenue" xlink:to="ifrs-full_PercentageOfEntitysRevenue_lbl0"/>
    <loc xlink:type="locator" xlink:label="gels_PercentageOfGrossMargin" xlink:href="gels-20250630.xsd#gels_PercentageOfGrossMargin"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_PercentageOfGrossMargin_lbl" xml:lang="en-US">Percentage of gross margins</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PercentageOfGrossMargin" xlink:to="gels_PercentageOfGrossMargin_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear" xlink:href="gels-20250630.xsd#gels_PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear_lbl" xml:lang="en-US">Percentage of forecast on salary and benefits remainder of fiscal year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear" xlink:to="gels_PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_PercentageOfForecastOnSalaryAndBenefitsYearOne" xlink:href="gels-20250630.xsd#gels_PercentageOfForecastOnSalaryAndBenefitsYearOne"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_PercentageOfForecastOnSalaryAndBenefitsYearOne_lbl" xml:lang="en-US">Percentage of forecast on salary and benefits year one</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PercentageOfForecastOnSalaryAndBenefitsYearOne" xlink:to="gels_PercentageOfForecastOnSalaryAndBenefitsYearOne_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_PercentageOfLongTerm" xlink:href="gels-20250630.xsd#gels_PercentageOfLongTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_PercentageOfLongTerm_lbl" xml:lang="en-US">Percentage of long-term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PercentageOfLongTerm" xlink:to="gels_PercentageOfLongTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_AverageTimeframeProfitabilityTerm" xlink:href="gels-20250630.xsd#gels_AverageTimeframeProfitabilityTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_AverageTimeframeProfitabilityTerm_lbl" xml:lang="en-US">Average timeframe profitability term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AverageTimeframeProfitabilityTerm" xlink:to="gels_AverageTimeframeProfitabilityTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_AmortisationEstimatedPercentage" xlink:href="gels-20250630.xsd#gels_AmortisationEstimatedPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_AmortisationEstimatedPercentage_lbl" xml:lang="en-US">Percentage of amortisation estimated</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AmortisationEstimatedPercentage" xlink:to="gels_AmortisationEstimatedPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_AverageUsefulLifeForIntangible" xlink:href="gels-20250630.xsd#gels_AverageUsefulLifeForIntangible"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_AverageUsefulLifeForIntangible_lbl" xml:lang="en-US">Average useful life for intangible</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AverageUsefulLifeForIntangible" xlink:to="gels_AverageUsefulLifeForIntangible_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_LongTermGrowthRate" xlink:href="gels-20250630.xsd#gels_LongTermGrowthRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_LongTermGrowthRate_lbl" xml:lang="en-US">Long term growth rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LongTermGrowthRate" xlink:to="gels_LongTermGrowthRate_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_PercentageOfRevenueReduction" xlink:href="gels-20250630.xsd#gels_PercentageOfRevenueReduction"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_PercentageOfRevenueReduction_lbl" xml:lang="en-US">Percentage of revenue reduction</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PercentageOfRevenueReduction" xlink:to="gels_PercentageOfRevenueReduction_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_RevenueReductionCompoundedGrowthRatePeriod" xlink:href="gels-20250630.xsd#gels_RevenueReductionCompoundedGrowthRatePeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_RevenueReductionCompoundedGrowthRatePeriod_lbl" xml:lang="en-US">Revenue reduction compounded growth rate period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_RevenueReductionCompoundedGrowthRatePeriod" xlink:to="gels_RevenueReductionCompoundedGrowthRatePeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRates" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ActuarialAssumptionOfDiscountRates"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRates_lbl" xml:lang="en-US">Discount rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfDiscountRates" xlink:to="ifrs-full_ActuarialAssumptionOfDiscountRates_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_LoansMaturityTerm" xlink:href="gels-20250630.xsd#gels_LoansMaturityTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_LoansMaturityTerm_lbl" xml:lang="en-US">Loans maturity term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LoansMaturityTerm" xlink:to="gels_LoansMaturityTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsInterestRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsInterestRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_BorrowingsInterestRate_lbl" xml:lang="en-US">Percentage of loan interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsInterestRate" xlink:to="ifrs-full_BorrowingsInterestRate_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LoansReceived" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LoansReceived"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_LoansReceived_lbl" xml:lang="en-US">Unsecured loan received, value (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LoansReceived" xlink:to="ifrs-full_LoansReceived_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued_lbl" xml:lang="en-US">Issued ordinary shares (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued" xlink:to="ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome_lbl" xml:lang="en-US">Loans initially at fair value (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome" xlink:to="ifrs-full_LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_UnsecuredConvertibleNotesRedeemable" xlink:href="gels-20250630.xsd#gels_UnsecuredConvertibleNotesRedeemable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_UnsecuredConvertibleNotesRedeemable_lbl" xml:lang="en-US">Unsecured convertible notes redeemable (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnsecuredConvertibleNotesRedeemable" xlink:to="gels_UnsecuredConvertibleNotesRedeemable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections_lbl" xml:lang="en-US">Conversion discount rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections" xlink:to="ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ConvertibleNoteFundsReceived" xlink:href="gels-20250630.xsd#gels_ConvertibleNoteFundsReceived"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ConvertibleNoteFundsReceived_lbl" xml:lang="en-US">Convertible note, funds received (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNoteFundsReceived" xlink:to="gels_ConvertibleNoteFundsReceived_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AccruedIncomeOtherThanContractAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AccruedIncomeOtherThanContractAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AccruedIncomeOtherThanContractAssets_lbl" xml:lang="en-US">Accrued interest (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccruedIncomeOtherThanContractAssets" xlink:to="ifrs-full_AccruedIncomeOtherThanContractAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ConvertibleNoteFaceValue" xlink:href="gels-20250630.xsd#gels_ConvertibleNoteFaceValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ConvertibleNoteFaceValue_lbl" xml:lang="en-US">Convertible note face value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNoteFaceValue" xlink:to="gels_ConvertibleNoteFaceValue_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_BoardApprovedAmount" xlink:href="gels-20250630.xsd#gels_BoardApprovedAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_BoardApprovedAmount_lbl" xml:lang="en-US">Board approved amount (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_BoardApprovedAmount" xlink:to="gels_BoardApprovedAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ConvertibleNoteOfferingRaising" xlink:href="gels-20250630.xsd#gels_ConvertibleNoteOfferingRaising"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ConvertibleNoteOfferingRaising_lbl" xml:lang="en-US">Convertible note offering raising (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNoteOfferingRaising" xlink:to="gels_ConvertibleNoteOfferingRaising_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ConversionPricePerShare" xlink:href="gels-20250630.xsd#gels_ConversionPricePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ConversionPricePerShare_lbl" xml:lang="en-US">Conversion price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConversionPricePerShare" xlink:to="gels_ConversionPricePerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments_lbl" xml:lang="en-US">Convertible amounts</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments" xlink:to="ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_PercentageOfConversionDiscount" xlink:href="gels-20250630.xsd#gels_PercentageOfConversionDiscount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_PercentageOfConversionDiscount_lbl" xml:lang="en-US">Percentage of conversion discount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PercentageOfConversionDiscount" xlink:to="gels_PercentageOfConversionDiscount_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WeightedAverageSharePriceShareOptionsGranted2019" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_WeightedAverageSharePriceShareOptionsGranted2019"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_WeightedAverageSharePriceShareOptionsGranted2019_lbl" xml:lang="en-US">Stock price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WeightedAverageSharePriceShareOptionsGranted2019" xlink:to="ifrs-full_WeightedAverageSharePriceShareOptionsGranted2019_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted_lbl" xml:lang="en-US">Risk free rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted" xlink:to="ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfOptionLifeShareOptionsGranted" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfOptionLifeShareOptionsGranted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfOptionLifeShareOptionsGranted_lbl" xml:lang="en-US">Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfOptionLifeShareOptionsGranted" xlink:to="ifrs-full_DescriptionOfOptionLifeShareOptionsGranted_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted_lbl" xml:lang="en-US">Volatility</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted" xlink:to="ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DerivativeFinancialLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DerivativeFinancialLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DerivativeFinancialLiabilities_lbl" xml:lang="en-US">Derivative financial liabilities (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DerivativeFinancialLiabilities" xlink:to="ifrs-full_DerivativeFinancialLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives_lbl" xml:lang="en-US">Adjustment of the convertible notes (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives" xlink:to="ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ProxyVote" xlink:href="gels-20250630.xsd#gels_ProxyVote"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ProxyVote_lbl" xml:lang="en-US">Proxy vote</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ProxyVote" xlink:to="gels_ProxyVote_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_PollVote" xlink:href="gels-20250630.xsd#gels_PollVote"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_PollVote_lbl" xml:lang="en-US">Poll vote</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PollVote" xlink:to="gels_PollVote_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_WarrantOutstanding" xlink:href="gels-20250630.xsd#gels_WarrantOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_WarrantOutstanding_lbl" xml:lang="en-US">Warrant outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_WarrantOutstanding" xlink:to="gels_WarrantOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_PurchaseOfCommonShare" xlink:href="gels-20250630.xsd#gels_PurchaseOfCommonShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_PurchaseOfCommonShare_lbl" xml:lang="en-US">Purchase of common share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PurchaseOfCommonShare" xlink:to="gels_PurchaseOfCommonShare_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ExercisePriceShareOptionsGranted2019" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ExercisePriceShareOptionsGranted2019"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ExercisePriceShareOptionsGranted2019_lbl" xml:lang="en-US">Exercise price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExercisePriceShareOptionsGranted2019" xlink:to="ifrs-full_ExercisePriceShareOptionsGranted2019_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_WarrantsExpireDateOfIssuance" xlink:href="gels-20250630.xsd#gels_WarrantsExpireDateOfIssuance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_WarrantsExpireDateOfIssuance_lbl" xml:lang="en-US">Warrants expiration term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_WarrantsExpireDateOfIssuance" xlink:to="gels_WarrantsExpireDateOfIssuance_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentPortionOfLongtermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentPortionOfLongtermBorrowings"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CurrentPortionOfLongtermBorrowings_lbl" xml:lang="en-US">Non-current borrowings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentPortionOfLongtermBorrowings" xlink:to="ifrs-full_CurrentPortionOfLongtermBorrowings_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FairValueOfAcquiredReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FairValueOfAcquiredReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_FairValueOfAcquiredReceivables_lbl" xml:lang="en-US">Fair value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FairValueOfAcquiredReceivables" xlink:to="ifrs-full_FairValueOfAcquiredReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_SalaryAndBenefitsPercentage" xlink:href="gels-20250630.xsd#gels_SalaryAndBenefitsPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_SalaryAndBenefitsPercentage_lbl" xml:lang="en-US">Percentage of salary and benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SalaryAndBenefitsPercentage" xlink:to="gels_SalaryAndBenefitsPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_LongTermPercentage" xlink:href="gels-20250630.xsd#gels_LongTermPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_LongTermPercentage_lbl" xml:lang="en-US">Percentage of long-term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LongTermPercentage" xlink:to="gels_LongTermPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_LongTermAverageTimeframe" xlink:href="gels-20250630.xsd#gels_LongTermAverageTimeframe"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_LongTermAverageTimeframe_lbl" xml:lang="en-US">Average timeframe term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LongTermAverageTimeframe" xlink:to="gels_LongTermAverageTimeframe_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_EBITDAMarginsPercentage" xlink:href="gels-20250630.xsd#gels_EBITDAMarginsPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_EBITDAMarginsPercentage_lbl" xml:lang="en-US">Percentage of EBITDA margins</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_EBITDAMarginsPercentage" xlink:to="gels_EBITDAMarginsPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_SupportingAssets" xlink:href="gels-20250630.xsd#gels_SupportingAssets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_SupportingAssets_lbl" xml:lang="en-US">Supporting assets (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SupportingAssets" xlink:to="gels_SupportingAssets_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_SupportingAssetsPercentage" xlink:href="gels-20250630.xsd#gels_SupportingAssetsPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_SupportingAssetsPercentage_lbl" xml:lang="en-US">Percentage of supporting assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SupportingAssetsPercentage" xlink:to="gels_SupportingAssetsPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TaxRateEffectFromChangeInTaxRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TaxRateEffectFromChangeInTaxRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TaxRateEffectFromChangeInTaxRate_lbl" xml:lang="en-US">Tax rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TaxRateEffectFromChangeInTaxRate" xlink:to="ifrs-full_TaxRateEffectFromChangeInTaxRate_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_TerminalGrowthRate" xlink:href="gels-20250630.xsd#gels_TerminalGrowthRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_TerminalGrowthRate_lbl" xml:lang="en-US">Terminal growth rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TerminalGrowthRate" xlink:to="gels_TerminalGrowthRate_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashTransferred" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashTransferred"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CashTransferred_lbl" xml:lang="en-US">Cash payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashTransferred" xlink:to="ifrs-full_CashTransferred_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_IssueOfShareCapital" xlink:href="gels-20250630.xsd#gels_IssueOfShareCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_IssueOfShareCapital_lbl" xml:lang="en-US">Issue of share capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IssueOfShareCapital" xlink:to="gels_IssueOfShareCapital_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_IssuePricePerShare" xlink:href="gels-20250630.xsd#gels_IssuePricePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_IssuePricePerShare_lbl" xml:lang="en-US">Issue price per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IssuePricePerShare" xlink:to="gels_IssuePricePerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CapitalCommitments" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CapitalCommitments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_CapitalCommitments_lbl" xml:lang="en-US">Capital commitments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CapitalCommitments" xlink:to="ifrs-full_CapitalCommitments_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesIssued" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NumberOfSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_NumberOfSharesIssued_lbl" xml:lang="en-US">New shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesIssued" xlink:to="ifrs-full_NumberOfSharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation" xlink:href="gels-20250630.xsd#gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation_lbl" xml:lang="en-US">Principles of consolidation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation" xlink:to="gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue_lbl" xml:lang="en-US">Revenue from contracts with customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory_lbl" xml:lang="en-US">Research and Development Tax Incentive</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory_lbl" xml:lang="en-US">Business Combinations/Asset Acquisitions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory_lbl" xml:lang="en-US">Income Tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock" xlink:href="gels-20250630.xsd#gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock_lbl" xml:lang="en-US">Fair Value of Assets and Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock" xlink:to="gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_lbl" xml:lang="en-US">Financial Instruments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory_lbl" xml:lang="en-US">Impairment of assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories_lbl" xml:lang="en-US">Inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock" xlink:href="gels-20250630.xsd#gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock_lbl" xml:lang="en-US">Right-of-use assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock" xlink:to="gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory_lbl" xml:lang="en-US">Intangible Assets Other than Goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_lbl" xml:lang="en-US">Functional and presentation currency</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_lbl" xml:lang="en-US">Employee Benefit Provisions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_lbl" xml:lang="en-US">Cash and Cash Equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" xlink:to="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants_lbl" xml:lang="en-US">Government Grants</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory_lbl" xml:lang="en-US">Trade and other receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory_lbl" xml:lang="en-US">Trade and Other Payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory_lbl" xml:lang="en-US">Borrowings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock" xlink:href="gels-20250630.xsd#gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock_lbl" xml:lang="en-US">Convertible Notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock" xlink:to="gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory_lbl" xml:lang="en-US">Lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_lbl" xml:lang="en-US">Goods and Services Tax (GST)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_lbl" xml:lang="en-US">Earnings per Share (EPS)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory_lbl" xml:lang="en-US">Operating segments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory_lbl" xml:lang="en-US">Share-based payments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock" xlink:href="gels-20250630.xsd#gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock_lbl" xml:lang="en-US">Comparative Figures</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock" xlink:to="gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_GoingConcernTwoThousandTwentyFourMember" xlink:href="gels-20250630.xsd#gels_GoingConcernTwoThousandTwentyFourMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_GoingConcernTwoThousandTwentyFourMember_lbl" xml:lang="en-US">Going Concern [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_GoingConcernTwoThousandTwentyFourMember" xlink:to="gels_GoingConcernTwoThousandTwentyFourMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_FY30Member" xlink:href="gels-20250630.xsd#gels_FY30Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_FY30Member_lbl" xml:lang="en-US">FY30 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_FY30Member" xlink:to="gels_FY30Member_lbl"/>
    <loc xlink:type="locator" xlink:label="currency_AUD" xlink:href="https://xbrl.sec.gov/currency/2024/currency-2024.xsd#currency_AUD"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="currency_AUD_lbl" xml:lang="en-US">AUD [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="currency_AUD" xlink:to="currency_AUD_lbl"/>
    <loc xlink:type="locator" xlink:label="currency_USD" xlink:href="https://xbrl.sec.gov/currency/2024/currency-2024.xsd#currency_USD"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="currency_USD_lbl" xml:lang="en-US">USD [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="currency_USD" xlink:to="currency_USD_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TopOfRangeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_TopOfRangeMember_lbl" xml:lang="en-US">Top of range [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TopOfRangeMember" xlink:to="ifrs-full_TopOfRangeMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_TopOfRangeMember_lbl0" xml:lang="en-US">Top of Range [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TopOfRangeMember" xlink:to="ifrs-full_TopOfRangeMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BottomOfRangeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_BottomOfRangeMember_lbl" xml:lang="en-US">Bottom of range [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BottomOfRangeMember" xlink:to="ifrs-full_BottomOfRangeMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_BottomOfRangeMember_lbl0" xml:lang="en-US">Bottom of Range [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BottomOfRangeMember" xlink:to="ifrs-full_BottomOfRangeMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="gels_FY26Member" xlink:href="gels-20250630.xsd#gels_FY26Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_FY26Member_lbl" xml:lang="en-US">FY26 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_FY26Member" xlink:to="gels_FY26Member_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_FY27Member" xlink:href="gels-20250630.xsd#gels_FY27Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_FY27Member_lbl" xml:lang="en-US">FY27 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_FY27Member" xlink:to="gels_FY27Member_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_FY28Member" xlink:href="gels-20250630.xsd#gels_FY28Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_FY28Member_lbl" xml:lang="en-US">FY28 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_FY28Member" xlink:to="gels_FY28Member_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_FY29Member" xlink:href="gels-20250630.xsd#gels_FY29Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_FY29Member_lbl" xml:lang="en-US">FY29 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_FY29Member" xlink:to="gels_FY29Member_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_FY24Member" xlink:href="gels-20250630.xsd#gels_FY24Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_FY24Member_lbl" xml:lang="en-US">FY24 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_FY24Member" xlink:to="gels_FY24Member_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_FY26ToFY30Member" xlink:href="gels-20250630.xsd#gels_FY26ToFY30Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_FY26ToFY30Member_lbl" xml:lang="en-US">FY26 to FY30 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_FY26ToFY30Member" xlink:to="gels_FY26ToFY30Member_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_FY29OneMember" xlink:href="gels-20250630.xsd#gels_FY29OneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_FY29OneMember_lbl" xml:lang="en-US">FY29 One [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_FY29OneMember" xlink:to="gels_FY29OneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_FY25Member" xlink:href="gels-20250630.xsd#gels_FY25Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_FY25Member_lbl" xml:lang="en-US">FY25 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_FY25Member" xlink:to="gels_FY25Member_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_CY28Member" xlink:href="gels-20250630.xsd#gels_CY28Member"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_CY28Member_lbl" xml:lang="en-US">CY28 [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CY28Member" xlink:to="gels_CY28Member_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_DiscountedCashFlowModelMember" xlink:href="gels-20250630.xsd#gels_DiscountedCashFlowModelMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_DiscountedCashFlowModelMember_lbl" xml:lang="en-US">Discounted Cash Flow Model [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DiscountedCashFlowModelMember" xlink:to="gels_DiscountedCashFlowModelMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_May2023ConvertibleNoteMember" xlink:href="gels-20250630.xsd#gels_May2023ConvertibleNoteMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_May2023ConvertibleNoteMember_lbl" xml:lang="en-US">May 2023 Convertible Note [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_May2023ConvertibleNoteMember" xlink:to="gels_May2023ConvertibleNoteMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_February2024ConvertibleNoteMember" xlink:href="gels-20250630.xsd#gels_February2024ConvertibleNoteMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_February2024ConvertibleNoteMember_lbl" xml:lang="en-US">February 2024 Convertible Note [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_February2024ConvertibleNoteMember" xlink:to="gels_February2024ConvertibleNoteMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ForeignCountriesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ForeignCountriesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_ForeignCountriesMember_lbl" xml:lang="en-US">Foreign Countries [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ForeignCountriesMember" xlink:to="ifrs-full_ForeignCountriesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_May2024ConvertibleNotesMember" xlink:href="gels-20250630.xsd#gels_May2024ConvertibleNotesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_May2024ConvertibleNotesMember_lbl" xml:lang="en-US">May 2024 Convertible Notes [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_May2024ConvertibleNotesMember" xlink:to="gels_May2024ConvertibleNotesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_FebruaryTwoZeroTwoFiveConvertibleNoteMember" xlink:href="gels-20250630.xsd#gels_FebruaryTwoZeroTwoFiveConvertibleNoteMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_FebruaryTwoZeroTwoFiveConvertibleNoteMember_lbl" xml:lang="en-US">February 2025 Convertible Note [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_FebruaryTwoZeroTwoFiveConvertibleNoteMember" xlink:to="gels_FebruaryTwoZeroTwoFiveConvertibleNoteMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_OctoberTwoZeroTwoFourConvertibleNotesMember" xlink:href="gels-20250630.xsd#gels_OctoberTwoZeroTwoFourConvertibleNotesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_OctoberTwoZeroTwoFourConvertibleNotesMember_lbl" xml:lang="en-US">October 2024 Convertible Notes [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_OctoberTwoZeroTwoFourConvertibleNotesMember" xlink:to="gels_OctoberTwoZeroTwoFourConvertibleNotesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_February2025ConvertibleNotesMember" xlink:href="gels-20250630.xsd#gels_February2025ConvertibleNotesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_February2025ConvertibleNotesMember_lbl" xml:lang="en-US">February 2025 Convertible Notes [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_February2025ConvertibleNotesMember" xlink:to="gels_February2025ConvertibleNotesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_TwoZeroTwoFiveConvertibleNoteMember" xlink:href="gels-20250630.xsd#gels_TwoZeroTwoFiveConvertibleNoteMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_TwoZeroTwoFiveConvertibleNoteMember_lbl" xml:lang="en-US">2025 Convertible Note [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TwoZeroTwoFiveConvertibleNoteMember" xlink:to="gels_TwoZeroTwoFiveConvertibleNoteMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ForecastMember" xlink:href="gels-20250630.xsd#gels_ForecastMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_ForecastMember_lbl" xml:lang="en-US">Forecast [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ForecastMember" xlink:to="gels_ForecastMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_LongTermEBITDAMember" xlink:href="gels-20250630.xsd#gels_LongTermEBITDAMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_LongTermEBITDAMember_lbl" xml:lang="en-US">Long-Term EBITDA [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LongTermEBITDAMember" xlink:to="gels_LongTermEBITDAMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_CAPEXMember" xlink:href="gels-20250630.xsd#gels_CAPEXMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_CAPEXMember_lbl" xml:lang="en-US">CAPEX [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CAPEXMember" xlink:to="gels_CAPEXMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_AUMember" xlink:href="gels-20250630.xsd#gels_AUMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_AUMember_lbl" xml:lang="en-US">Australia [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AUMember" xlink:to="gels_AUMember_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_LoansFromShareholdersMember" xlink:href="gels-20250630.xsd#gels_LoansFromShareholdersMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="gels_LoansFromShareholdersMember_lbl" xml:lang="en-US">Loans from Shareholders [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LoansFromShareholdersMember" xlink:to="gels_LoansFromShareholdersMember_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComponentsOfEquityDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComponentsOfEquityDomain_lbl" xml:lang="en-US">Components of equity [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComponentsOfEquityDomain" xlink:to="ifrs-full_ComponentsOfEquityDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityTable" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfChangesInEquityTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfChangesInEquityTable_lbl" xml:lang="en-US">Statement of changes in equity [table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfChangesInEquityTable" xlink:to="ifrs-full_StatementOfChangesInEquityTable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfChangesInEquityLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfChangesInEquityLineItems_lbl" xml:lang="en-US">Statement of changes in equity [line items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_StatementOfChangesInEquityLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain_lbl" xml:lang="en-US">Classes of intangible assets other than goodwill [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_SummaryofSignificantAccountingPoliciesScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeDetailsTable" xlink:href="gels-20250630.xsd#gels_SummaryofSignificantAccountingPoliciesScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_SummaryofSignificantAccountingPoliciesScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeDetailsTable_lbl" xml:lang="en-US">Summary of Significant Accounting Policies - Schedule of Class of Intangible Asset with a Finite Useful Life (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SummaryofSignificantAccountingPoliciesScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeDetailsTable" xlink:to="gels_SummaryofSignificantAccountingPoliciesScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems_lbl" xml:lang="en-US">Schedule of Class of Intangible Asset With a Finite Useful Life [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_SegmentGeographicalDomain" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_SegmentGeographicalDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_SegmentGeographicalDomain_lbl" xml:lang="en-US">Geographical [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_SegmentGeographicalDomain" xlink:to="srt_SegmentGeographicalDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsTable" xlink:href="gels-20250630.xsd#gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsTable_lbl" xml:lang="en-US">Revenue from Contracts with Customers - Schedule of Disaggregation of Revenue by Geographical Location (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsTable" xlink:to="gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsLineItems" xlink:href="gels-20250630.xsd#gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsLineItems_lbl" xml:lang="en-US">Schedule of Disaggregation of Revenue by Geographical Location [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsLineItems" xlink:to="gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfOrdinarySharesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfOrdinarySharesDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfOrdinarySharesDomain_lbl" xml:lang="en-US">Classes of ordinary shares [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfOrdinarySharesDomain" xlink:to="ifrs-full_ClassesOfOrdinarySharesDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_IPORelatedExpensesScheduleofIPORelatedExpensesDetailsTable" xlink:href="gels-20250630.xsd#gels_IPORelatedExpensesScheduleofIPORelatedExpensesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_IPORelatedExpensesScheduleofIPORelatedExpensesDetailsTable_lbl" xml:lang="en-US">IPO Related Expenses - Schedule of IPO Related Expenses (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IPORelatedExpensesScheduleofIPORelatedExpensesDetailsTable" xlink:to="gels_IPORelatedExpensesScheduleofIPORelatedExpensesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems_lbl" xml:lang="en-US">Schedule of IPO Related Expenses [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:to="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfAssetsDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfAssetsDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfAssetsDomain_lbl" xml:lang="en-US">Classes of assets [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfAssetsDomain" xlink:to="ifrs-full_ClassesOfAssetsDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsTable" xlink:href="gels-20250630.xsd#gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsTable_lbl" xml:lang="en-US">Prepayments and Other Assets - Schedule of Prepayments and Other Assets (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsTable" xlink:to="gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems" xlink:href="gels-20250630.xsd#gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems_lbl" xml:lang="en-US">Prepayments and Other Assets - Schedule of Prepayments and Other Assets (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems" xlink:to="gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain_lbl" xml:lang="en-US">Classes of intangible assets and goodwill [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain" xlink:to="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsTable" xlink:href="gels-20250630.xsd#gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsTable_lbl" xml:lang="en-US">Intangible Assets - Schedule of Intangible Assets (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsTable" xlink:to="gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems" xlink:href="gels-20250630.xsd#gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems_lbl" xml:lang="en-US">Schedule of Intangible Assets [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems" xlink:to="gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsTable" xlink:href="gels-20250630.xsd#gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsTable_lbl" xml:lang="en-US">Intangible Assets - Schedule of Reconciliations of the Written Down Values (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsTable" xlink:to="gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems" xlink:href="gels-20250630.xsd#gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems_lbl" xml:lang="en-US">Schedule of Reconciliations of the Written Down Values [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems" xlink:to="gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain_lbl" xml:lang="en-US">Categories of related parties [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_BorrowingsScheduleofBorrowingsfromRelatedPartiesDetailsTable" xlink:href="gels-20250630.xsd#gels_BorrowingsScheduleofBorrowingsfromRelatedPartiesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_BorrowingsScheduleofBorrowingsfromRelatedPartiesDetailsTable_lbl" xml:lang="en-US">Borrowings - Schedule of Borrowings from Related Parties (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_BorrowingsScheduleofBorrowingsfromRelatedPartiesDetailsTable" xlink:to="gels_BorrowingsScheduleofBorrowingsfromRelatedPartiesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfBorrowingsFromRelatedPartiesLineItems" xlink:href="gels-20250630.xsd#gels_ScheduleOfBorrowingsFromRelatedPartiesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfBorrowingsFromRelatedPartiesLineItems_lbl" xml:lang="en-US">Schedule of Borrowings from Related Parties [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfBorrowingsFromRelatedPartiesLineItems" xlink:to="gels_ScheduleOfBorrowingsFromRelatedPartiesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_BorrowingsScheduleofBorrowingsfromRelatedPartiesParentheticalsDetailsTable" xlink:href="gels-20250630.xsd#gels_BorrowingsScheduleofBorrowingsfromRelatedPartiesParentheticalsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_BorrowingsScheduleofBorrowingsfromRelatedPartiesParentheticalsDetailsTable_lbl" xml:lang="en-US">Borrowings - Schedule of Borrowings from Related Parties (Parentheticals) (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_BorrowingsScheduleofBorrowingsfromRelatedPartiesParentheticalsDetailsTable" xlink:to="gels_BorrowingsScheduleofBorrowingsfromRelatedPartiesParentheticalsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfShareCapitalDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfShareCapitalDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfShareCapitalDomain_lbl" xml:lang="en-US">Classes of share capital [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfShareCapitalDomain" xlink:to="ifrs-full_ClassesOfShareCapitalDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_IssuedCapitalScheduleofOrdinarySharesDetailsTable" xlink:href="gels-20250630.xsd#gels_IssuedCapitalScheduleofOrdinarySharesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_IssuedCapitalScheduleofOrdinarySharesDetailsTable_lbl" xml:lang="en-US">Issued Capital - Schedule of Ordinary Shares (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IssuedCapitalScheduleofOrdinarySharesDetailsTable" xlink:to="gels_IssuedCapitalScheduleofOrdinarySharesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfOrdinarySharesLineItems" xlink:href="gels-20250630.xsd#gels_ScheduleOfOrdinarySharesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfOrdinarySharesLineItems_lbl" xml:lang="en-US">Schedule of Ordinary Shares [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfOrdinarySharesLineItems" xlink:to="gels_ScheduleOfOrdinarySharesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfFinancialInstrumentsDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfFinancialInstrumentsDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ClassesOfFinancialInstrumentsDomain_lbl" xml:lang="en-US">Classes of financial instruments [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ClassesOfFinancialInstrumentsDomain" xlink:to="ifrs-full_ClassesOfFinancialInstrumentsDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MaturityDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MaturityDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MaturityDomain_lbl" xml:lang="en-US">Maturity [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MaturityDomain" xlink:to="ifrs-full_MaturityDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsTable" xlink:href="gels-20250630.xsd#gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsTable_lbl" xml:lang="en-US">Financial Risk Management - Schedule of Carrying Amount in the Statement of Financial Position (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsTable" xlink:to="gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsLineItems" xlink:href="gels-20250630.xsd#gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsLineItems_lbl" xml:lang="en-US">Schedule of Carrying Amount in the Statement of Financial Position [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsLineItems" xlink:to="gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_KeyManagementPersonnelScheduleofPersonswereDirectorsofGelteqLimitedDetailsTable" xlink:href="gels-20250630.xsd#gels_KeyManagementPersonnelScheduleofPersonswereDirectorsofGelteqLimitedDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_KeyManagementPersonnelScheduleofPersonswereDirectorsofGelteqLimitedDetailsTable_lbl" xml:lang="en-US">Key Management Personnel - Schedule of Persons were Directors of Gelteq Limited (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_KeyManagementPersonnelScheduleofPersonswereDirectorsofGelteqLimitedDetailsTable" xlink:to="gels_KeyManagementPersonnelScheduleofPersonswereDirectorsofGelteqLimitedDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedLineItems" xlink:href="gels-20250630.xsd#gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedLineItems_lbl" xml:lang="en-US">Schedule of Persons were Directors of Gelteq Limited [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedLineItems" xlink:to="gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsTable" xlink:href="gels-20250630.xsd#gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsTable_lbl" xml:lang="en-US">Related Party Transactions - Schedule of Outstanding Balances Arising from Transactions with Related Parties (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsTable" xlink:to="gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsLineItems" xlink:href="gels-20250630.xsd#gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsLineItems_lbl" xml:lang="en-US">Related Party Transactions - Schedule of Outstanding Balances Arising from Transactions with Related Parties (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsLineItems" xlink:to="gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsTable" xlink:href="gels-20250630.xsd#gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsTable_lbl" xml:lang="en-US">Related Party Transactions - Schedule of Balances are Outstanding with Related Parties (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsTable" xlink:to="gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" xlink:href="gels-20250630.xsd#gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems_lbl" xml:lang="en-US">Related Party Transactions - Schedule of Balances are Outstanding with Related Parties (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" xlink:to="gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesDomain_lbl" xml:lang="en-US">Subsidiaries [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesDomain" xlink:to="ifrs-full_SignificantInvestmentsInSubsidiariesDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsTable" xlink:href="gels-20250630.xsd#gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsTable_lbl" xml:lang="en-US">Interests in Subsidiaries - Schedule of Principal Subsidiaries (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsTable" xlink:to="gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsLineItems" xlink:href="gels-20250630.xsd#gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsLineItems_lbl" xml:lang="en-US">Schedule of Principal Subsidiaries [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsLineItems" xlink:to="gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProductsAndServicesDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProductsAndServicesDomain_lbl" xml:lang="en-US">Products and services [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProductsAndServicesDomain" xlink:to="ifrs-full_ProductsAndServicesDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsTable" xlink:href="gels-20250630.xsd#gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsTable_lbl" xml:lang="en-US">Remuneration of Auditors - Schedule of Services Provided by the Auditors (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsTable" xlink:to="gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsLineItems" xlink:href="gels-20250630.xsd#gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsLineItems_lbl" xml:lang="en-US">Schedule of Services Provided by the Auditors [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsLineItems" xlink:to="gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesDetailsTable" xlink:href="gels-20250630.xsd#gels_ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesDetailsTable_lbl" xml:lang="en-US">Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities - Schedule of Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesDetailsTable" xlink:to="gels_ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:href="gels-20250630.xsd#gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems_lbl" xml:lang="en-US">Schedule of Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain_lbl" xml:lang="en-US">Liabilities arising from financing activities [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ChangesinLiabilitiesArisingfromFinancingActivitiesScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesDetailsTable" xlink:href="gels-20250630.xsd#gels_ChangesinLiabilitiesArisingfromFinancingActivitiesScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ChangesinLiabilitiesArisingfromFinancingActivitiesScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesDetailsTable_lbl" xml:lang="en-US">Changes in Liabilities Arising from Financing Activities - Schedule of Changes in Liabilities Arising from Financing Activities (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ChangesinLiabilitiesArisingfromFinancingActivitiesScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesDetailsTable" xlink:to="gels_ChangesinLiabilitiesArisingfromFinancingActivitiesScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems_lbl" xml:lang="en-US">Schedule of Changes in Liabilities Arising from Financing Activities [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems" xlink:to="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskManagementStrategyAndGovernanceTable" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskManagementStrategyAndGovernanceTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cyd_CybersecurityRiskManagementStrategyAndGovernanceTable_lbl" xml:lang="en-US">Cybersecurity Risk Management, Strategy, and Governance [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskManagementStrategyAndGovernanceTable" xlink:to="cyd_CybersecurityRiskManagementStrategyAndGovernanceTable_lbl"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems_lbl" xml:lang="en-US">Cybersecurity Risk Management, Strategy, and Governance [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems" xlink:to="cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsTable" xlink:href="gels-20250630.xsd#gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsTable_lbl" xml:lang="en-US">Critical Accounting Judgements, Estimates and Assumptions (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsTable" xlink:to="gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems" xlink:href="gels-20250630.xsd#gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems_lbl" xml:lang="en-US">Critical Accounting Judgements, Estimates and Assumptions [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems" xlink:to="gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="currency_AllCurrenciesDomain" xlink:href="https://xbrl.sec.gov/currency/2024/currency-2024.xsd#currency_AllCurrenciesDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="currency_AllCurrenciesDomain_lbl" xml:lang="en-US">All Currencies [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="currency_AllCurrenciesDomain" xlink:to="currency_AllCurrenciesDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RangeDomain_lbl" xml:lang="en-US">Range [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RangeDomain" xlink:to="ifrs-full_RangeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MethodsOfGenerationDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MethodsOfGenerationDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MethodsOfGenerationDomain_lbl" xml:lang="en-US">Methods of generation [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MethodsOfGenerationDomain" xlink:to="ifrs-full_MethodsOfGenerationDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MajorCustomersDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MajorCustomersDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MajorCustomersDomain_lbl" xml:lang="en-US">Major customers [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MajorCustomersDomain" xlink:to="ifrs-full_MajorCustomersDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_IntangibleAssetsDetailsTable" xlink:href="gels-20250630.xsd#gels_IntangibleAssetsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_IntangibleAssetsDetailsTable_lbl" xml:lang="en-US">Intangible Assets (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IntangibleAssetsDetailsTable" xlink:to="gels_IntangibleAssetsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsLineItems_lbl" xml:lang="en-US">Intangible Assets [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GeographicalAreasDomain_lbl" xml:lang="en-US">Geographical areas [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GeographicalAreasDomain" xlink:to="ifrs-full_GeographicalAreasDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsByNameDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsByNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsByNameDomain_lbl" xml:lang="en-US">Borrowings by name [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsByNameDomain" xlink:to="ifrs-full_BorrowingsByNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_BorrowingsDetailsTable" xlink:href="gels-20250630.xsd#gels_BorrowingsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_BorrowingsDetailsTable_lbl" xml:lang="en-US">Borrowings (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_BorrowingsDetailsTable" xlink:to="gels_BorrowingsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_BorrowingsDetailsLineItems" xlink:href="gels-20250630.xsd#gels_BorrowingsDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_BorrowingsDetailsLineItems_lbl" xml:lang="en-US">Borrowings (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_BorrowingsDetailsLineItems" xlink:to="gels_BorrowingsDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain_lbl" xml:lang="en-US">Non-adjusting events after reporting period [domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_KeyManagementPersonnelDetailsTable" xlink:href="gels-20250630.xsd#gels_KeyManagementPersonnelDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_KeyManagementPersonnelDetailsTable_lbl" xml:lang="en-US">Key Management Personnel (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_KeyManagementPersonnelDetailsTable" xlink:to="gels_KeyManagementPersonnelDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_KeyManagementPersonnelLineItems" xlink:href="gels-20250630.xsd#gels_KeyManagementPersonnelLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_KeyManagementPersonnelLineItems_lbl" xml:lang="en-US">Key Management Personnel [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_KeyManagementPersonnelLineItems" xlink:to="gels_KeyManagementPersonnelLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ContingentAssetsLiabilitiesandCommitmentsDetailsTable" xlink:href="gels-20250630.xsd#gels_ContingentAssetsLiabilitiesandCommitmentsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ContingentAssetsLiabilitiesandCommitmentsDetailsTable_lbl" xml:lang="en-US">Contingent Assets &amp; Liabilities and Commitments (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ContingentAssetsLiabilitiesandCommitmentsDetailsTable" xlink:to="gels_ContingentAssetsLiabilitiesandCommitmentsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfContingentLiabilitiesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesLineItems_lbl" xml:lang="en-US">Contingent assets &amp; Liabilities Commitments [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfContingentLiabilitiesLineItems" xlink:to="ifrs-full_DisclosureOfContingentLiabilitiesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_EventsAftertheReportingPeriodDetailsTable" xlink:href="gels-20250630.xsd#gels_EventsAftertheReportingPeriodDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_EventsAftertheReportingPeriodDetailsTable_lbl" xml:lang="en-US">Events After the Reporting Period (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_EventsAftertheReportingPeriodDetailsTable" xlink:to="gels_EventsAftertheReportingPeriodDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_EventsAftertheReportingPeriodDetailsLineItems" xlink:href="gels-20250630.xsd#gels_EventsAftertheReportingPeriodDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_EventsAftertheReportingPeriodDetailsLineItems_lbl" xml:lang="en-US">Events After the Reporting Period [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_EventsAftertheReportingPeriodDetailsLineItems" xlink:to="gels_EventsAftertheReportingPeriodDetailsLineItems_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_AccountingExpense_lbl0" xml:lang="en-US">Represent the amount of accounting expense.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AccountingExpense" xlink:to="gels_AccountingExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued_lbl0" xml:lang="en-US">Accrued expenses incurred during period on convertible notes issued.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued" xlink:to="gels_AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_AccruedLeaveExpenses_lbl0" xml:lang="en-US">Accrued leave expenses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AccruedLeaveExpenses" xlink:to="gels_AccruedLeaveExpenses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_AdditionalProvisionsRaisedForAnnualLeave_lbl0" xml:lang="en-US">Represents the value of additional provisions raised for annual leave.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AdditionalProvisionsRaisedForAnnualLeave" xlink:to="gels_AdditionalProvisionsRaisedForAnnualLeave_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_AdditionalProvisionsRaisedForLongServiceLeave_lbl0" xml:lang="en-US">Represents the value of additional provisions raised for long service leave.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AdditionalProvisionsRaisedForLongServiceLeave" xlink:to="gels_AdditionalProvisionsRaisedForLongServiceLeave_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_AdjustmentsForDecreaseIncreaseInDeferredRevenue_lbl0" xml:lang="en-US">Adjustments for decrease (increase) in deferred revenue.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AdjustmentsForDecreaseIncreaseInDeferredRevenue" xlink:to="gels_AdjustmentsForDecreaseIncreaseInDeferredRevenue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_AdjustmentsForIncreaseDecreaseInGSTPayable_lbl0" xml:lang="en-US">Adjustments for increase (decrease) in GST payable.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AdjustmentsForIncreaseDecreaseInGSTPayable" xlink:to="gels_AdjustmentsForIncreaseDecreaseInGSTPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_AdjustmentsForInterestAndOtherFinanceCosts_lbl0" xml:lang="en-US">Adjustments for interest and other finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AdjustmentsForInterestAndOtherFinanceCosts" xlink:to="gels_AdjustmentsForInterestAndOtherFinanceCosts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_AllowanceForDoubtfulOtherReceivable_lbl0" xml:lang="en-US">Amount of allowance for credit loss on accounts receivable.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AllowanceForDoubtfulOtherReceivable" xlink:to="gels_AllowanceForDoubtfulOtherReceivable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_AmortisationEstimatedPercentage_lbl0" xml:lang="en-US">Percentage of amortisation estimated</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AmortisationEstimatedPercentage" xlink:to="gels_AmortisationEstimatedPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_AmortizationOfDebtDiscount_lbl0" xml:lang="en-US">Amortization of debt discount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AmortizationOfDebtDiscount" xlink:to="gels_AmortizationOfDebtDiscount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_AmountsReceivedDuringThePeriod_lbl0" xml:lang="en-US">Amounts received during the period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AmountsReceivedDuringThePeriod" xlink:to="gels_AmountsReceivedDuringThePeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_AnnualLeaveTakens_lbl0" xml:lang="en-US">Annual leave taken.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AnnualLeaveTakens" xlink:to="gels_AnnualLeaveTakens_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised_lbl0" xml:lang="en-US">The amount of unused tax losses for which no deferred tax asset is recognized applicable to subsidiaries.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" xlink:to="gels_ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_AverageGrowthTerm_lbl0" xml:lang="en-US">Average growth term.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AverageGrowthTerm" xlink:to="gels_AverageGrowthTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_AverageTimeframeProfitabilityTerm_lbl0" xml:lang="en-US">Average timeframe profitability term.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AverageTimeframeProfitabilityTerm" xlink:to="gels_AverageTimeframeProfitabilityTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_AverageUsefulLifeForIntangible_lbl0" xml:lang="en-US">Average useful life for intangible.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AverageUsefulLifeForIntangible" xlink:to="gels_AverageUsefulLifeForIntangible_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_BeginningOfTheAmountsPayableRelatedPartyTransactions_lbl0" xml:lang="en-US">Beginning of the period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_BeginningOfTheAmountsPayableRelatedPartyTransactions" xlink:to="gels_BeginningOfTheAmountsPayableRelatedPartyTransactions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_BoardApprovedAmount_lbl0" xml:lang="en-US">Board approved amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_BoardApprovedAmount" xlink:to="gels_BoardApprovedAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_BorrowingsDebtDiscount_lbl0" xml:lang="en-US">Amount of borrowings debt discount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_BorrowingsDebtDiscount" xlink:to="gels_BorrowingsDebtDiscount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_CapitalRaisingCostAmount_lbl0" xml:lang="en-US">Represent the capital raising cost, amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CapitalRaisingCostAmount" xlink:to="gels_CapitalRaisingCostAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_CapitalRaisingCostIssuePrice_lbl0" xml:lang="en-US">Represent the capital raising cost, issue price.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CapitalRaisingCostIssuePrice" xlink:to="gels_CapitalRaisingCostIssuePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_CapitalRaisingCostShares_lbl0" xml:lang="en-US">Represent the shares value of capital raising cost shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CapitalRaisingCostShares" xlink:to="gels_CapitalRaisingCostShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ClosingBalanceAmountsPayableRelatedPartyTransactions_lbl0" xml:lang="en-US">Closing balance.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ClosingBalanceAmountsPayableRelatedPartyTransactions" xlink:to="gels_ClosingBalanceAmountsPayableRelatedPartyTransactions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ConsultantFees_lbl0" xml:lang="en-US">Consultant fees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConsultantFees" xlink:to="gels_ConsultantFees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ConsultingFees_lbl0" xml:lang="en-US">Represent the amount of consulting fees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConsultingFees" xlink:to="gels_ConsultingFees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ConversionPricePerShare_lbl0" xml:lang="en-US">Conversion price, per share.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConversionPricePerShare" xlink:to="gels_ConversionPricePerShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ConvertibleNoteBalance_lbl1" xml:lang="en-US">Represent the amount of convertible note.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNoteBalance" xlink:to="gels_ConvertibleNoteBalance_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ConvertibleNoteFaceValue_lbl0" xml:lang="en-US">Represent the amount of convertible note face value.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNoteFaceValue" xlink:to="gels_ConvertibleNoteFaceValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ConvertibleNoteFundsReceived_lbl0" xml:lang="en-US">Represent the amount of convertible note funds received.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNoteFundsReceived" xlink:to="gels_ConvertibleNoteFundsReceived_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ConvertibleNoteOfferingRaising_lbl0" xml:lang="en-US">Represent the amount of convertible note offering raising.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNoteOfferingRaising" xlink:to="gels_ConvertibleNoteOfferingRaising_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ConvertibleNotes_lbl0" xml:lang="en-US">Convertible notes.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNotes" xlink:to="gels_ConvertibleNotes_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued_lbl0" xml:lang="en-US">Represent the amount of convertible notes converted into shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued" xlink:to="gels_ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_CorporateExpenses_lbl1" xml:lang="en-US">Corporate expenses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CorporateExpenses" xlink:to="gels_CorporateExpenses_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_CorrectionOfDebtDiscountsAndDerivativeLiability_lbl0" xml:lang="en-US">Correction of debt discount and derivative liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CorrectionOfDebtDiscountsAndDerivativeLiability" xlink:to="gels_CorrectionOfDebtDiscountsAndDerivativeLiability_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_CostOfCapitalRaising_lbl0" xml:lang="en-US">Cost of capital raising.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CostOfCapitalRaising" xlink:to="gels_CostOfCapitalRaising_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod_lbl0" xml:lang="en-US">Debt discount on convertible notes recognised during the period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod" xlink:to="gels_DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_DeferredTaxAssetsDeferredRevenue_lbl0" xml:lang="en-US">The amount of deferred tax assets &#8211; deferred revenue.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DeferredTaxAssetsDeferredRevenue" xlink:to="gels_DeferredTaxAssetsDeferredRevenue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods_lbl0" xml:lang="en-US">The amount of deferred tax assets, other expenses deductible in future periods.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods" xlink:to="gels_DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_DeferredTaxAssetsOtherRightOfUseAssets_lbl0" xml:lang="en-US">The amount of deferred tax assets, other right of use assets.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DeferredTaxAssetsOtherRightOfUseAssets" xlink:to="gels_DeferredTaxAssetsOtherRightOfUseAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_DeferredTaxAssetsPayablesAccruedExpensesAndProvisions_lbl0" xml:lang="en-US">Deferred tax assets &#8211; Payables, accrued expenses and provisions.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DeferredTaxAssetsPayablesAccruedExpensesAndProvisions" xlink:to="gels_DeferredTaxAssetsPayablesAccruedExpensesAndProvisions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock_lbl0" xml:lang="en-US">Description of accounting policy for Comparative figures.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock" xlink:to="gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock_lbl0" xml:lang="en-US">Description of accounting policy for convertible notes.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock" xlink:to="gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock_lbl0" xml:lang="en-US">Description of accounting policy for fair value of assets and liabilities.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock" xlink:to="gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock_lbl0" xml:lang="en-US">Description of accounting policy for right-of-use assets.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock" xlink:to="gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation_lbl0" xml:lang="en-US">The description of the entity&apos;s material accounting policy information for consolidation.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation" xlink:to="gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_DisclosureOfAttributionOfIPORelatedExpenseExplanatory_lbl0" xml:lang="en-US">The disclosure of attribution of IPO related expense explanatory.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfAttributionOfIPORelatedExpenseExplanatory" xlink:to="gels_DisclosureOfAttributionOfIPORelatedExpenseExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock_lbl0" xml:lang="en-US">The entire disclosure of balances are outstanding with related parties.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock" xlink:to="gels_DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_DisclosureOfCorporateExpensesExplanatoryTextBlock_lbl0" xml:lang="en-US">The entire disclosure for corporate expenses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfCorporateExpensesExplanatoryTextBlock" xlink:to="gels_DisclosureOfCorporateExpensesExplanatoryTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock_lbl0" xml:lang="en-US">Schedule of effective income tax rate reconciliation.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock" xlink:to="gels_DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_DisclosureOfEmployeeExpenseExplanatory_lbl0" xml:lang="en-US">Represent the entire disclosure of employee expense.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfEmployeeExpenseExplanatory" xlink:to="gels_DisclosureOfEmployeeExpenseExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock_lbl0" xml:lang="en-US">Disclosure of current and non current liabilities detailed information of employee benefits current liabilities.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock" xlink:to="gels_DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock_lbl0" xml:lang="en-US">The entire disclosure for outstanding balances arising from transactions with related parties.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock" xlink:to="gels_DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock_lbl0" xml:lang="en-US">The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock" xlink:to="gels_DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory_lbl0" xml:lang="en-US">The entire disclosure for persons were directors of gelteq limited parties.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory" xlink:to="gels_DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_DisclosureOfTradeAndOtherPayableExplanatory_lbl0" xml:lang="en-US">The disclosure of trade and other payables.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfTradeAndOtherPayableExplanatory" xlink:to="gels_DisclosureOfTradeAndOtherPayableExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_DisclosuresOfDepreciationAndAmortisationExpenseExplanatory_lbl0" xml:lang="en-US">Tabular disclosure of depreciation and amortisation expense.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosuresOfDepreciationAndAmortisationExpenseExplanatory" xlink:to="gels_DisclosuresOfDepreciationAndAmortisationExpenseExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_EBITDAMarginsPercentage_lbl0" xml:lang="en-US">Percentage of EBITDA margins.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_EBITDAMarginsPercentage" xlink:to="gels_EBITDAMarginsPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_EmployeeEntitlementsAnnualLeaveExplanatory_lbl0" xml:lang="en-US">Employee entitlements annual leave.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_EmployeeEntitlementsAnnualLeaveExplanatory" xlink:to="gels_EmployeeEntitlementsAnnualLeaveExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_EmployeeRelatedExpenses_lbl0" xml:lang="en-US">The amount of employee related expenses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_EmployeeRelatedExpenses" xlink:to="gels_EmployeeRelatedExpenses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_EstimateTermOfUsefulLife_lbl0" xml:lang="en-US">Estimate term of useful life.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_EstimateTermOfUsefulLife" xlink:to="gels_EstimateTermOfUsefulLife_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_GainandlossOnExtinguishment_lbl0" xml:lang="en-US">Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_GainandlossOnExtinguishment" xlink:to="gels_GainandlossOnExtinguishment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_GainsOnLoanModifications_lbl0" xml:lang="en-US">The amount of interest income gains on loan modifications.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_GainsOnLoanModifications" xlink:to="gels_GainsOnLoanModifications_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_GoodsAndServicesTax_lbl0" xml:lang="en-US">The amount of goods and services tax receivables.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_GoodsAndServicesTax" xlink:to="gels_GoodsAndServicesTax_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_GrossProceeds_lbl0" xml:lang="en-US">Gross proceeds.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_GrossProceeds" xlink:to="gels_GrossProceeds_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_IncreaseDecreaseInAccountsReceivables_lbl0" xml:lang="en-US">The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IncreaseDecreaseInAccountsReceivables" xlink:to="gels_IncreaseDecreaseInAccountsReceivables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_IncreaseDecreaseInGSTReceivable_lbl0" xml:lang="en-US">The increase (decrease) during the reporting period in GST receivable, which represents the amount due from  for refunds of overpayments.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IncreaseDecreaseInGSTReceivable" xlink:to="gels_IncreaseDecreaseInGSTReceivable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_IncreaseDecreaseInPayrollLiabilities_lbl0" xml:lang="en-US">The increase (decrease) during the reporting period in the amount due for insurance (or actual expenses) to cover the medical expenses and lost income for employees that are injured during the course of doing work-related activities.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IncreaseDecreaseInPayrollLiabilities" xlink:to="gels_IncreaseDecreaseInPayrollLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_IncreaseDecreaseInPrepaymentsAndOtherAssets_lbl0" xml:lang="en-US">The increase (decrease) during the reporting period in the amount of outstanding money paid in advance for goods or services that bring economic benefits for future periods.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IncreaseDecreaseInPrepaymentsAndOtherAssets" xlink:to="gels_IncreaseDecreaseInPrepaymentsAndOtherAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_IncreaseDecreaseInProvisionForAnnualLeave_lbl0" xml:lang="en-US">The increase (decrease) during the reporting period in the current portion of the liability that represents various benefits due to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IncreaseDecreaseInProvisionForAnnualLeave" xlink:to="gels_IncreaseDecreaseInProvisionForAnnualLeave_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_IncreaseDecreaseInTradePayablesAndAccruals_lbl0" xml:lang="en-US">The increase (decrease) during the reporting period in the amounts payable to vendors for goods and services received and the amount of obligations and expenses incurred but not paid.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IncreaseDecreaseInTradePayablesAndAccruals" xlink:to="gels_IncreaseDecreaseInTradePayablesAndAccruals_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_InitialPublicOfferingIssuePrice_lbl0" xml:lang="en-US">Represent the initial public offering, issue price.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InitialPublicOfferingIssuePrice" xlink:to="gels_InitialPublicOfferingIssuePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_InitialPublicOfferingShares_lbl0" xml:lang="en-US">Initial public offering shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InitialPublicOfferingShares" xlink:to="gels_InitialPublicOfferingShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_InsuranceFunding_lbl0" xml:lang="en-US">Insurance funding.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InsuranceFunding" xlink:to="gels_InsuranceFunding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_IntangibleAssetsOtherThanGoodwillNetCarryingValue_lbl0" xml:lang="en-US">Represent the amount of net carrying value.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IntangibleAssetsOtherThanGoodwillNetCarryingValue" xlink:to="gels_IntangibleAssetsOtherThanGoodwillNetCarryingValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_InterestAccruedAfterModificationOfShareholderLoan_lbl0" xml:lang="en-US">Interest accrued after modification of shareholder loan.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestAccruedAfterModificationOfShareholderLoan" xlink:to="gels_InterestAccruedAfterModificationOfShareholderLoan_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_InterestAccruedDuringTheYear_lbl0" xml:lang="en-US">The amount interest accrued during the year.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestAccruedDuringTheYear" xlink:to="gels_InterestAccruedDuringTheYear_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_InterestAccruedPostModification_lbl0" xml:lang="en-US">Represents the amount of interest accrued post modification.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestAccruedPostModification" xlink:to="gels_InterestAccruedPostModification_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_InterestExpenseOnConvertibleNotes_lbl0" xml:lang="en-US">The amount of  interest on convertible notes.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestExpenseOnConvertibleNotes" xlink:to="gels_InterestExpenseOnConvertibleNotes_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_InterestExpenseOnLoansFromDirectors_lbl0" xml:lang="en-US">The amount of interest expense on borrowings.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestExpenseOnLoansFromDirectors" xlink:to="gels_InterestExpenseOnLoansFromDirectors_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued_lbl0" xml:lang="en-US">Interest expenses accrued during period on convertible notes issued.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued" xlink:to="gels_InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_IssueOfShareCapital_lbl0" xml:lang="en-US">Represent the shares value of issue of share capital.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IssueOfShareCapital" xlink:to="gels_IssueOfShareCapital_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_IssueOfSharesOnPlacement_lbl0" xml:lang="en-US">Issue of shares on placement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IssueOfSharesOnPlacement" xlink:to="gels_IssueOfSharesOnPlacement_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_IssuePricePerShare_lbl0" xml:lang="en-US">Issue price per share.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IssuePricePerShare" xlink:to="gels_IssuePricePerShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_LegalFeenonIPORelatedinDollars_lbl0" xml:lang="en-US">Legal fee.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LegalFeenonIPORelatedinDollars" xlink:to="gels_LegalFeenonIPORelatedinDollars_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_LegalOfFees_lbl0" xml:lang="en-US">The amount of legal fees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LegalOfFees" xlink:to="gels_LegalOfFees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_LincolnParkSharePurchaseAgreementCommitmentShares_lbl0" xml:lang="en-US">Represent the shares value of lincoln park share purchase agreement commitment shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LincolnParkSharePurchaseAgreementCommitmentShares" xlink:to="gels_LincolnParkSharePurchaseAgreementCommitmentShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_LincolnParkSharePurchaseAgreementCommitmentSharesAmount_lbl0" xml:lang="en-US">Represent the lincoln park share purchase agreement commitment shares, amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LincolnParkSharePurchaseAgreementCommitmentSharesAmount" xlink:to="gels_LincolnParkSharePurchaseAgreementCommitmentSharesAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice_lbl0" xml:lang="en-US">Represent the lincoln park share purchase agreement commitment shares, issue price.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice" xlink:to="gels_LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_LoansMaturityTerm_lbl0" xml:lang="en-US">Maturity date of loans.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LoansMaturityTerm" xlink:to="gels_LoansMaturityTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_LongServiceLeaveExpenses_lbl0" xml:lang="en-US">Long service leave expenses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LongServiceLeaveExpenses" xlink:to="gels_LongServiceLeaveExpenses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_LongServiceLeaveTakenDuringThePeriod_lbl0" xml:lang="en-US">Long service leave taken during the period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LongServiceLeaveTakenDuringThePeriod" xlink:to="gels_LongServiceLeaveTakenDuringThePeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_LongTermAverageTimeframe_lbl0" xml:lang="en-US">The option life of long term average timeframe.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LongTermAverageTimeframe" xlink:to="gels_LongTermAverageTimeframe_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_LongTermGrowthRate_lbl0" xml:lang="en-US">Long term growth rate.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LongTermGrowthRate" xlink:to="gels_LongTermGrowthRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_LongTermPercentage_lbl0" xml:lang="en-US">Percentage of long-term.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LongTermPercentage" xlink:to="gels_LongTermPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ManagementAndConsultingServices_lbl0" xml:lang="en-US">Amount of management and consulting services.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ManagementAndConsultingServices" xlink:to="gels_ManagementAndConsultingServices_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ManagementFees_lbl0" xml:lang="en-US">Represent the amount of management fees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ManagementFees" xlink:to="gels_ManagementFees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_MaturityDate_lbl0" xml:lang="en-US">Maturity date.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_MaturityDate" xlink:to="gels_MaturityDate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_MovementofShareholderLoanBalance_lbl1" xml:lang="en-US">Movement of Shareholder Loan Balance.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_MovementofShareholderLoanBalance" xlink:to="gels_MovementofShareholderLoanBalance_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_NumberOfIssuedShares_lbl0" xml:lang="en-US">Represent the number of total shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_NumberOfIssuedShares" xlink:to="gels_NumberOfIssuedShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_NumberOfOperatingSegment_lbl0" xml:lang="en-US">Number of operating segments.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_NumberOfOperatingSegment" xlink:to="gels_NumberOfOperatingSegment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_OtherLoans_lbl0" xml:lang="en-US">Other loans.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_OtherLoans" xlink:to="gels_OtherLoans_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_PAYGWithholdingPayable_lbl0" xml:lang="en-US">PAYG withholding payable.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PAYGWithholdingPayable" xlink:to="gels_PAYGWithholdingPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax_lbl0" xml:lang="en-US">Cash outflow related to issuance of shares in a public offering for suppliers, including goods and services tax (GST).</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax" xlink:to="gels_PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_PayrollTaxExpense_lbl0" xml:lang="en-US">Payroll tax expense.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PayrollTaxExpense" xlink:to="gels_PayrollTaxExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_PercentageOfConversionDiscount_lbl0" xml:lang="en-US">Percentage of conversion discount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PercentageOfConversionDiscount" xlink:to="gels_PercentageOfConversionDiscount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear_lbl0" xml:lang="en-US">Percentage of forecast on salary and benefits remainder of fiscal year.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear" xlink:to="gels_PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_PercentageOfForecastOnSalaryAndBenefitsYearOne_lbl0" xml:lang="en-US">Percentage of forecast on salary and benefits year one.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PercentageOfForecastOnSalaryAndBenefitsYearOne" xlink:to="gels_PercentageOfForecastOnSalaryAndBenefitsYearOne_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_PercentageOfGrossMargin_lbl0" xml:lang="en-US">Percentage of gross margin.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PercentageOfGrossMargin" xlink:to="gels_PercentageOfGrossMargin_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_PercentageOfLongTerm_lbl0" xml:lang="en-US">Percentage of long term.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PercentageOfLongTerm" xlink:to="gels_PercentageOfLongTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_PercentageOfRevenueReduction_lbl0" xml:lang="en-US">Represent the percentage of revenue reduction.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PercentageOfRevenueReduction" xlink:to="gels_PercentageOfRevenueReduction_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_PeriodForInterestFreeLoanFromRelatedParties_lbl0" xml:lang="en-US">Period for interest free loan from related parties.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PeriodForInterestFreeLoanFromRelatedParties" xlink:to="gels_PeriodForInterestFreeLoanFromRelatedParties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_PeriodOfFinancialBudgetsApprovedByManagement_lbl0" xml:lang="en-US">Period of financial budgets approved by management.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PeriodOfFinancialBudgetsApprovedByManagement" xlink:to="gels_PeriodOfFinancialBudgetsApprovedByManagement_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_PollVote_lbl0" xml:lang="en-US">Represent the poll vote.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PollVote" xlink:to="gels_PollVote_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_PotentialTaxBenefit_lbl0" xml:lang="en-US">Represents the amount of potential tax benefit.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PotentialTaxBenefit" xlink:to="gels_PotentialTaxBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_PreTaxDiscountRate_lbl0" xml:lang="en-US">Pre-tax discount rate range.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PreTaxDiscountRate" xlink:to="gels_PreTaxDiscountRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ProceedsFromIssuanceOfConvertibleNotes_lbl0" xml:lang="en-US">Proceeds from issuance of convertible notes.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ProceedsFromIssuanceOfConvertibleNotes" xlink:to="gels_ProceedsFromIssuanceOfConvertibleNotes_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ProceedsFromReleaseOfSecurityDeposits_lbl0" xml:lang="en-US">The amount of proceeds from release of security deposits.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ProceedsFromReleaseOfSecurityDeposits" xlink:to="gels_ProceedsFromReleaseOfSecurityDeposits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ProxyVote_lbl0" xml:lang="en-US">Represent the proxy vote.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ProxyVote" xlink:to="gels_ProxyVote_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_PurchaseOfCommonShare_lbl0" xml:lang="en-US">Purchase of common share.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PurchaseOfCommonShare" xlink:to="gels_PurchaseOfCommonShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ReclassificationOfRelatedPartyLoan_lbl0" xml:lang="en-US">Amount of Reclassification of related party loan.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ReclassificationOfRelatedPartyLoan" xlink:to="gels_ReclassificationOfRelatedPartyLoan_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_RecoverableAmount_lbl0" xml:lang="en-US">Recoverable Amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_RecoverableAmount" xlink:to="gels_RecoverableAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_RepaymentDuringPeriodOnConvertibleNotesIssued_lbl0" xml:lang="en-US">Represent the amount of repayment during the year &#8211; in cash.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_RepaymentDuringPeriodOnConvertibleNotesIssued" xlink:to="gels_RepaymentDuringPeriodOnConvertibleNotesIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_RepaymentsDuringTheYear_lbl0" xml:lang="en-US">Repayments during the year.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_RepaymentsDuringTheYear" xlink:to="gels_RepaymentsDuringTheYear_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ResearchDevelopmentTaxIncentive_lbl0" xml:lang="en-US">Amount of research and development &#8211; tax incentive.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ResearchDevelopmentTaxIncentive" xlink:to="gels_ResearchDevelopmentTaxIncentive_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_RevenueReductionCompoundedGrowthRatePeriod_lbl0" xml:lang="en-US">Represent the revenue reduction compounded growth rate period.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_RevenueReductionCompoundedGrowthRatePeriod" xlink:to="gels_RevenueReductionCompoundedGrowthRatePeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_SalaryAndBenefitsPercentage_lbl0" xml:lang="en-US">Percentage of salary and benefits.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SalaryAndBenefitsPercentage" xlink:to="gels_SalaryAndBenefitsPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ScheduleOfCashAndCashEquivalentsExplanatory_lbl0" xml:lang="en-US">Represent the tabular disclosure of cash and cash equivalents.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfCashAndCashEquivalentsExplanatory" xlink:to="gels_ScheduleOfCashAndCashEquivalentsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ScheduleOfCorporateExpensesExplanatory_lbl0" xml:lang="en-US">Tabular disclosure of corporate expenses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfCorporateExpensesExplanatory" xlink:to="gels_ScheduleOfCorporateExpensesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ScheduleOfDeferredRevenueExplanatory_lbl0" xml:lang="en-US">Represent the tabular disclosure of deferred revenue.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfDeferredRevenueExplanatory" xlink:to="gels_ScheduleOfDeferredRevenueExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock_lbl0" xml:lang="en-US">Employee entitlements long service leave.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock" xlink:to="gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ScheduleOfEmploymentExpensesExplanatory_lbl0" xml:lang="en-US">Represent the tabular disclosure of employment expense.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfEmploymentExpensesExplanatory" xlink:to="gels_ScheduleOfEmploymentExpensesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock_lbl0" xml:lang="en-US">Tabular disclosure which describes about expenses related to initial public offering.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock" xlink:to="gels_ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ScheduleOfMovementOfConvertibleNotestextBlock_lbl0" xml:lang="en-US">Tabular disclosure of movement of convertible notes.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfMovementOfConvertibleNotestextBlock" xlink:to="gels_ScheduleOfMovementOfConvertibleNotestextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ScheduleOfMovementOfShareholderLoanstextBlock_lbl0" xml:lang="en-US">Tabular disclosure of movement of shareholder loans.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfMovementOfShareholderLoanstextBlock" xlink:to="gels_ScheduleOfMovementOfShareholderLoanstextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock_lbl0" xml:lang="en-US">The disclosure of movements in ordinary shares capital.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock" xlink:to="gels_ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ScheduleOfOrdinarySharesExplanatoryTextBlock_lbl0" xml:lang="en-US">The disclosure of ordinary shares [table text block].</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfOrdinarySharesExplanatoryTextBlock" xlink:to="gels_ScheduleOfOrdinarySharesExplanatoryTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ScheduleOfOtherIncomeExplanatoryTextBlock_lbl0" xml:lang="en-US">Tabular disclosure of other income.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfOtherIncomeExplanatoryTextBlock" xlink:to="gels_ScheduleOfOtherIncomeExplanatoryTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock_lbl0" xml:lang="en-US">Disclosure of prepayments and other assets.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock" xlink:to="gels_ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ScheduleOfResearchAndDevelopmentExpensetextBlock_lbl0" xml:lang="en-US">Tabular disclosure of research and development expense.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfResearchAndDevelopmentExpensetextBlock" xlink:to="gels_ScheduleOfResearchAndDevelopmentExpensetextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ScheduleOfTradeAndOtherReceivablesExplanatory_lbl0" xml:lang="en-US">The disclosure of trade and other receivables.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfTradeAndOtherReceivablesExplanatory" xlink:to="gels_ScheduleOfTradeAndOtherReceivablesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock_lbl0" xml:lang="en-US">Tabular disclosure of unused tax losses deferred tax asset.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock" xlink:to="gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ShareCapitalSubscribed_lbl0" xml:lang="en-US">Share capital subscribed.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareCapitalSubscribed" xlink:to="gels_ShareCapitalSubscribed_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ShareConversionOfConvertibleNotesAmount_lbl0" xml:lang="en-US">Represent the share conversion of convertible notes, amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareConversionOfConvertibleNotesAmount" xlink:to="gels_ShareConversionOfConvertibleNotesAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ShareConversionOfConvertibleNotesIssuePrice_lbl0" xml:lang="en-US">Represent the share conversion of convertible notes, issue price.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareConversionOfConvertibleNotesIssuePrice" xlink:to="gels_ShareConversionOfConvertibleNotesIssuePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ShareConversionOfConvertibleNotesShares_lbl0" xml:lang="en-US">Represent the shares value of share conversion of convertible notes.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareConversionOfConvertibleNotesShares" xlink:to="gels_ShareConversionOfConvertibleNotesShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ShareIssuedInLieuOfAdvisoryFeeAmount_lbl0" xml:lang="en-US">Represent the share issued in lieu of advisory fee, amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareIssuedInLieuOfAdvisoryFeeAmount" xlink:to="gels_ShareIssuedInLieuOfAdvisoryFeeAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ShareIssuedInLieuOfAdvisoryFeeIssuePrice_lbl0" xml:lang="en-US">Represent the share issued in lieu of advisory fee, issue price.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareIssuedInLieuOfAdvisoryFeeIssuePrice" xlink:to="gels_ShareIssuedInLieuOfAdvisoryFeeIssuePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ShareIssuedInLieuOfAdvisoryFeeShares_lbl0" xml:lang="en-US">Share issued in lieu of advisory fee, shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareIssuedInLieuOfAdvisoryFeeShares" xlink:to="gels_ShareIssuedInLieuOfAdvisoryFeeShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ShareIssuedInLieuOfServicesi_lbl0" xml:lang="en-US">Share issued in lieu of services.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareIssuedInLieuOfServicesi" xlink:to="gels_ShareIssuedInLieuOfServicesi_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ShareIssuedTowardsRepaymentOfConvertibleNotes_lbl0" xml:lang="en-US">Share issued towards repayment of convertible notes.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareIssuedTowardsRepaymentOfConvertibleNotes" xlink:to="gels_ShareIssuedTowardsRepaymentOfConvertibleNotes_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_SharePurchaseAgreementCommitment_lbl0" xml:lang="en-US">Share Purchase Agreement Commitment.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharePurchaseAgreementCommitment" xlink:to="gels_SharePurchaseAgreementCommitment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_SharesIssuedInLieuOfInvestorFeesAmount_lbl0" xml:lang="en-US">Represent the shares issued in lieu of investor fees, amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedInLieuOfInvestorFeesAmount" xlink:to="gels_SharesIssuedInLieuOfInvestorFeesAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_SharesIssuedInLieuOfInvestorFeesIssuePrice_lbl0" xml:lang="en-US">Represent the shares issued in lieu of investor fees, issue price.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedInLieuOfInvestorFeesIssuePrice" xlink:to="gels_SharesIssuedInLieuOfInvestorFeesIssuePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_SharesIssuedInLieuOfInvestorFeesShares_lbl0" xml:lang="en-US">Shares issued in lieu of investor fees, shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedInLieuOfInvestorFeesShares" xlink:to="gels_SharesIssuedInLieuOfInvestorFeesShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_SharesIssuedInLieuOfMarketingFeesAmount_lbl0" xml:lang="en-US">Represent the shares issued in lieu of marketing fees, amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedInLieuOfMarketingFeesAmount" xlink:to="gels_SharesIssuedInLieuOfMarketingFeesAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_SharesIssuedInLieuOfMarketingFeesIssuePrice_lbl0" xml:lang="en-US">Represent the shares issued in lieu of marketing fees, issue price.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedInLieuOfMarketingFeesIssuePrice" xlink:to="gels_SharesIssuedInLieuOfMarketingFeesIssuePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_SharesIssuedInLieuOfMarketingFeesShares_lbl0" xml:lang="en-US">Shares issued in lieu of marketing fees, shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedInLieuOfMarketingFeesShares" xlink:to="gels_SharesIssuedInLieuOfMarketingFeesShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_SharesIssuedToARCGroupForIPORelatedFees_lbl0" xml:lang="en-US">Shares issued to ARC Group for IPO related fees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedToARCGroupForIPORelatedFees" xlink:to="gels_SharesIssuedToARCGroupForIPORelatedFees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_SharesIssuedToARCGroupForIPORelatedFeesAmount_lbl0" xml:lang="en-US">Represent the shares issued to arc group for ipo related fees, amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedToARCGroupForIPORelatedFeesAmount" xlink:to="gels_SharesIssuedToARCGroupForIPORelatedFeesAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_SharesIssuedToARCGroupForIPORelatedFeesIssuePrice_lbl0" xml:lang="en-US">Represent the shares issued to arc group for ipo related fees, issue price.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedToARCGroupForIPORelatedFeesIssuePrice" xlink:to="gels_SharesIssuedToARCGroupForIPORelatedFeesIssuePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_SharesIssuedToARCGroupForIPORelatedFeesShares_lbl0" xml:lang="en-US">Represent the shares value of shares issued to arc group for ipo related fees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedToARCGroupForIPORelatedFeesShares" xlink:to="gels_SharesIssuedToARCGroupForIPORelatedFeesShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_SuperannuationPayable_lbl0" xml:lang="en-US">Superannuation payable.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SuperannuationPayable" xlink:to="gels_SuperannuationPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_SupportingAssets_lbl0" xml:lang="en-US">The amount of supporting assets.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SupportingAssets" xlink:to="gels_SupportingAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_SupportingAssetsPercentage_lbl0" xml:lang="en-US">Percentage of supporting assets.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SupportingAssetsPercentage" xlink:to="gels_SupportingAssetsPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses_lbl0" xml:lang="en-US">Tax effect of expense not deductible in determining taxable profit (tax loss), Carry forward losses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses" xlink:to="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences_lbl0" xml:lang="en-US">Tax effect of expense not deductible in determining taxable profit (tax loss), permanent differences.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences" xlink:to="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences_lbl0" xml:lang="en-US">Tax effect of expense not deductible in determining taxable profit (tax loss), timing differences.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences" xlink:to="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_TaxIncentivesFromResearchAndDevelopmentOperatingActivities_lbl0" xml:lang="en-US">Tax incentives from research and development operating activities.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TaxIncentivesFromResearchAndDevelopmentOperatingActivities" xlink:to="gels_TaxIncentivesFromResearchAndDevelopmentOperatingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_TerminalGrowthRate_lbl0" xml:lang="en-US">The percentage of terminal growth rate.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TerminalGrowthRate" xlink:to="gels_TerminalGrowthRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_TotalDebtDiscountOnConvertibleNotes_lbl0" xml:lang="en-US">Total debt discount on convertible notes.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TotalDebtDiscountOnConvertibleNotes" xlink:to="gels_TotalDebtDiscountOnConvertibleNotes_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_TransferToRevenueOtherBalances_lbl0" xml:lang="en-US">The amount of transfer to revenue other balances.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TransferToRevenueOtherBalances" xlink:to="gels_TransferToRevenueOtherBalances_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_UnsecuredConvertibleNotesRedeemable_lbl0" xml:lang="en-US">Unsecured convertible notes redeemable.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnsecuredConvertibleNotesRedeemable" xlink:to="gels_UnsecuredConvertibleNotesRedeemable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany_lbl0" xml:lang="en-US">The amount of unused tax losses for which no deferred tax asset is recognized in the statement of financial position.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany" xlink:to="gels_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_WagesPayable_lbl0" xml:lang="en-US">Wages payable.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_WagesPayable" xlink:to="gels_WagesPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_WagesPayableRelatedParty_lbl0" xml:lang="en-US">Wages payable related party.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_WagesPayableRelatedParty" xlink:to="gels_WagesPayableRelatedParty_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_WarrantOutstanding_lbl0" xml:lang="en-US">Represents the share of warrant outstanding.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_WarrantOutstanding" xlink:to="gels_WarrantOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_WarrantsExpireDateOfIssuance_lbl0" xml:lang="en-US">Warrants expire.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_WarrantsExpireDateOfIssuance" xlink:to="gels_WarrantsExpireDateOfIssuance_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_LoansFromShareholdersMember_lbl0" xml:lang="en-US">Loans from Shareholders.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LoansFromShareholdersMember" xlink:to="gels_LoansFromShareholdersMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_EmploymentExpensesAbstract_lbl0" xml:lang="en-US">Employment Expenses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_EmploymentExpensesAbstract" xlink:to="gels_EmploymentExpensesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_InitialPublicOfferingRelatedExpensesAbstract_lbl0" xml:lang="en-US">Initial Public Offering Related Expenses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InitialPublicOfferingRelatedExpensesAbstract" xlink:to="gels_InitialPublicOfferingRelatedExpensesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="gels_ResearchExpensesAbstract_lbl0" xml:lang="en-US">Research Expenses.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ResearchExpensesAbstract" xlink:to="gels_ResearchExpensesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfCarryingAmountInTheStatementOfFinancialPositionAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfCarryingAmountInTheStatementOfFinancialPositionAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfCarryingAmountInTheStatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Schedule Of Carrying Amount In The Statement Of Financial Position Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfCarryingAmountInTheStatementOfFinancialPositionAbstract" xlink:to="gels_ScheduleOfCarryingAmountInTheStatementOfFinancialPositionAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract_lbl0" xml:lang="en-US">Reconciliation of accounting profit multiplied by applicable tax rates [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract" xlink:to="ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EquityAbstract_lbl0" xml:lang="en-US">Equity [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_EquityAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IssuedCapitalMember_lbl0" xml:lang="en-US">Issued capital [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapitalMember" xlink:to="ifrs-full_IssuedCapitalMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfChangesInLiabilitiesArisingFromFinancingActivitiesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfChangesInLiabilitiesArisingFromFinancingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfChangesInLiabilitiesArisingFromFinancingActivitiesAbstract_lbl" xml:lang="en-US">Schedule Of Changes In Liabilities Arising From Financing Activities Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfChangesInLiabilitiesArisingFromFinancingActivitiesAbstract" xlink:to="gels_ScheduleOfChangesInLiabilitiesArisingFromFinancingActivitiesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_AuditOrReviewOfTheConsolidatedFinancialStatementsUHYHainesNortonMember_lbl0" xml:lang="en-US">Audit Or Review Of The Consolidated Financial Statements UHYHaines Norton Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AuditOrReviewOfTheConsolidatedFinancialStatementsUHYHainesNortonMember" xlink:to="gels_AuditOrReviewOfTheConsolidatedFinancialStatementsUHYHainesNortonMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_May2024ConvertibleNotesMember_lbl0" xml:lang="en-US">May2024 Convertible Notes Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_May2024ConvertibleNotesMember" xlink:to="gels_May2024ConvertibleNotesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_AmortizationOfDebtDiscount_lbl1" xml:lang="en-US">Amortization Of Debt Discount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AmortizationOfDebtDiscount" xlink:to="gels_AmortizationOfDebtDiscount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for earnings per share [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AuditorsRemunerationForAuditServices_lbl1" xml:lang="en-US">Auditor&apos;s remuneration for audit services</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AuditorsRemunerationForAuditServices" xlink:to="ifrs-full_AuditorsRemunerationForAuditServices_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_PercentageOfRevenueReduction_lbl1" xml:lang="en-US">Percentage Of Revenue Reduction</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PercentageOfRevenueReduction" xlink:to="gels_PercentageOfRevenueReduction_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_AdditionalProvisionsRaisedForAnnualLeave_lbl1" xml:lang="en-US">Additional Provisions Raised For Annual Leave</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AdditionalProvisionsRaisedForAnnualLeave" xlink:to="gels_AdditionalProvisionsRaisedForAnnualLeave_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_PeriodOfFinancialBudgetsApprovedByManagement_lbl1" xml:lang="en-US">Period Of Financial Budgets Approved By Management</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PeriodOfFinancialBudgetsApprovedByManagement" xlink:to="gels_PeriodOfFinancialBudgetsApprovedByManagement_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_GoodsAndServicesTax_lbl1" xml:lang="en-US">Goods And Services Tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_GoodsAndServicesTax" xlink:to="gels_GoodsAndServicesTax_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_AllowanceForDoubtfulOtherReceivable_lbl1" xml:lang="en-US">Allowance For Doubtful Other Receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AllowanceForDoubtfulOtherReceivable" xlink:to="gels_AllowanceForDoubtfulOtherReceivable_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_AmortisationEstimatedPercentage_lbl1" xml:lang="en-US">Amortisation Estimated Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AmortisationEstimatedPercentage" xlink:to="gels_AmortisationEstimatedPercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory_lbl0" xml:lang="en-US">Disclosure of reconciliation of liabilities arising from financing activities [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory" xlink:to="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_BoardApprovedAmount_lbl1" xml:lang="en-US">Board Approved Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_BoardApprovedAmount" xlink:to="gels_BoardApprovedAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashTransferred_lbl0" xml:lang="en-US">Cash transferred</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashTransferred" xlink:to="ifrs-full_CashTransferred_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LiabilitiesAbstract_lbl0" xml:lang="en-US">Liabilities [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilitiesAbstract" xlink:to="ifrs-full_LiabilitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestExpenseOnBorrowings_lbl1" xml:lang="en-US">Interest expense on borrowings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpenseOnBorrowings" xlink:to="ifrs-full_InterestExpenseOnBorrowings_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RepaymentsOfNoncurrentBorrowings_lbl0" xml:lang="en-US">Repayments of non-current borrowings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RepaymentsOfNoncurrentBorrowings" xlink:to="ifrs-full_RepaymentsOfNoncurrentBorrowings_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_AdvanceForEquipmentMember_lbl0" xml:lang="en-US">Advance For Equipment Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AdvanceForEquipmentMember" xlink:to="gels_AdvanceForEquipmentMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ManagementFees_lbl1" xml:lang="en-US">Management Fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ManagementFees" xlink:to="gels_ManagementFees_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ManagementAndConsultingServices_lbl1" xml:lang="en-US">Management And Consulting Services</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ManagementAndConsultingServices" xlink:to="gels_ManagementAndConsultingServices_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DerivativeFinancialLiabilities_lbl0" xml:lang="en-US">Derivative financial liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DerivativeFinancialLiabilities" xlink:to="ifrs-full_DerivativeFinancialLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_NonInterestBearingAbstract0_lbl0" xml:lang="en-US">Non Interest Bearing Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_NonInterestBearingAbstract0" xlink:to="gels_NonInterestBearingAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_LongTermAverageTimeframe_lbl1" xml:lang="en-US">Long Term Average Timeframe</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LongTermAverageTimeframe" xlink:to="gels_LongTermAverageTimeframe_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock_lbl0" xml:lang="en-US">Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock" xlink:to="cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_CorrectionOfDebtDiscountsAndDerivativeLiability_lbl1" xml:lang="en-US">Correction Of Debt Discounts And Derivative Liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CorrectionOfDebtDiscountsAndDerivativeLiability" xlink:to="gels_CorrectionOfDebtDiscountsAndDerivativeLiability_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_FY24Member_lbl0" xml:lang="en-US">FY24 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_FY24Member" xlink:to="gels_FY24Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock_lbl1" xml:lang="en-US">Description Of Accounting Policy For Rightof Use Assets Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock" xlink:to="gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ReconciliationOfTheWrittenDownValuesAtTheBeginningAndEndOfTheCurrentAndPreviousFinancialYearAreSetOutBelowAbstract_lbl0" xml:lang="en-US">Reconciliation Of The Written Down Values At The Beginning And End Of The Current And Previous Financial Year Are Set Out Below Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ReconciliationOfTheWrittenDownValuesAtTheBeginningAndEndOfTheCurrentAndPreviousFinancialYearAreSetOutBelowAbstract" xlink:to="gels_ReconciliationOfTheWrittenDownValuesAtTheBeginningAndEndOfTheCurrentAndPreviousFinancialYearAreSetOutBelowAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections_lbl0" xml:lang="en-US">Growth rate used to extrapolate cash flow projections</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections" xlink:to="ifrs-full_DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DisclosureOfTradeAndOtherPayableExplanatory_lbl1" xml:lang="en-US">Disclosure Of Trade And Other Payable Explanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfTradeAndOtherPayableExplanatory" xlink:to="gels_DisclosureOfTradeAndOtherPayableExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfDeferredRevenueExplanatory_lbl1" xml:lang="en-US">Schedule Of Deferred Revenue Explanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfDeferredRevenueExplanatory" xlink:to="gels_ScheduleOfDeferredRevenueExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DeferredTaxAssetsOtherRightOfUseAssets_lbl1" xml:lang="en-US">Deferred Tax Assets Other Right Of Use Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DeferredTaxAssetsOtherRightOfUseAssets" xlink:to="gels_DeferredTaxAssetsOtherRightOfUseAssets_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OrdinarySharesMember_lbl0" xml:lang="en-US">Ordinary shares [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OrdinarySharesMember" xlink:to="ifrs-full_OrdinarySharesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory_lbl0" xml:lang="en-US">Disclosure of trade and other receivables [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" xlink:to="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory_lbl0"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfPrincipalSubsidiariesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfPrincipalSubsidiariesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfPrincipalSubsidiariesAbstract_lbl" xml:lang="en-US">Schedule Of Principal Subsidiaries Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfPrincipalSubsidiariesAbstract" xlink:to="gels_ScheduleOfPrincipalSubsidiariesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAssetsAbstract_lbl0" xml:lang="en-US">Current assets [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentAssetsAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract_lbl0" xml:lang="en-US">Reconciliation of average effective tax rate and applicable tax rate [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract" xlink:to="ifrs-full_ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedAbstract_lbl" xml:lang="en-US">Schedule Of Persons Were Directors Of Gelteq Limited Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedAbstract" xlink:to="gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_UnsecuredConvertibleNotesRedeemable_lbl1" xml:lang="en-US">Unsecured Convertible Notes Redeemable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnsecuredConvertibleNotesRedeemable" xlink:to="gels_UnsecuredConvertibleNotesRedeemable_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans_lbl0" xml:lang="en-US">Post-employment benefit expense, defined contribution plans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans" xlink:to="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_MovementofShareholderLoanBalance_lbl2" xml:lang="en-US">Movementof Shareholder Loan Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_MovementofShareholderLoanBalance" xlink:to="gels_MovementofShareholderLoanBalance_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_KeyManagementPersonnelCompensation_lbl0" xml:lang="en-US">Key management personnel compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensation" xlink:to="ifrs-full_KeyManagementPersonnelCompensation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAssetsLiabilities_lbl0" xml:lang="en-US">Current assets (liabilities)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssetsLiabilities" xlink:to="ifrs-full_CurrentAssetsLiabilities_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfFinancialPositionAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Statement of financial position [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_StatementOfFinancialPositionAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherPayables_lbl1" xml:lang="en-US">Trade and other payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayables" xlink:to="ifrs-full_TradeAndOtherPayables_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherCurrentReceivables_lbl1" xml:lang="en-US">Trade and other current receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentReceivables" xlink:to="ifrs-full_TradeAndOtherCurrentReceivables_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_CorporateExpenses_lbl2" xml:lang="en-US">Corporate Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CorporateExpenses" xlink:to="gels_CorporateExpenses_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome_lbl0" xml:lang="en-US">Loans and advances to banks measured at fair value through other comprehensive income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome" xlink:to="ifrs-full_LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentValueAddedTaxPayables_lbl0" xml:lang="en-US">Current value added tax payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentValueAddedTaxPayables" xlink:to="ifrs-full_CurrentValueAddedTaxPayables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ShareConversionOfConvertibleNotesShares_lbl1" xml:lang="en-US">Share Conversion Of Convertible Notes Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareConversionOfConvertibleNotesShares" xlink:to="gels_ShareConversionOfConvertibleNotesShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ProfessionalAndListingFeesMember_lbl0" xml:lang="en-US">Professional And Listing Fees Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ProfessionalAndListingFeesMember" xlink:to="gels_ProfessionalAndListingFeesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLiabilitiesAbstract_lbl0" xml:lang="en-US">Current liabilities [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentLiabilitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_PreTaxDiscountRate_lbl1" xml:lang="en-US">Pre Tax Discount Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PreTaxDiscountRate" xlink:to="gels_PreTaxDiscountRate_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_PayrollTaxExpense_lbl1" xml:lang="en-US">Payroll Tax Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PayrollTaxExpense" xlink:to="gels_PayrollTaxExpense_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfEarningsPerShareExplanatory_lbl0" xml:lang="en-US">Disclosure of earnings per share [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfEarningsPerShareExplanatory" xlink:to="ifrs-full_DisclosureOfEarningsPerShareExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherFinanceCost_lbl0" xml:lang="en-US">Other finance cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherFinanceCost" xlink:to="ifrs-full_OtherFinanceCost_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_SupportingAssets_lbl1" xml:lang="en-US">Supporting Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SupportingAssets" xlink:to="gels_SupportingAssets_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_lbl0" xml:lang="en-US">Description of accounting policy for determining components of cash and cash equivalents [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" xlink:to="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EmployeeBenefitsExpense_lbl1" xml:lang="en-US">Employee benefits expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EmployeeBenefitsExpense" xlink:to="ifrs-full_EmployeeBenefitsExpense_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_MrJeffreyWOlyniecMember_lbl0" xml:lang="en-US">Mr Jeffrey WOlyniec Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_MrJeffreyWOlyniecMember" xlink:to="gels_MrJeffreyWOlyniecMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LoansReceived_lbl0" xml:lang="en-US">Loans received</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LoansReceived" xlink:to="ifrs-full_LoansReceived_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfExpensesByNatureExplanatory_lbl0" xml:lang="en-US">Disclosure of expenses by nature [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfExpensesByNatureExplanatory" xlink:to="ifrs-full_DisclosureOfExpensesByNatureExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections_lbl0" xml:lang="en-US">Discount rate applied to cash flow projections</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections" xlink:to="ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_IntangibleAssetsOtherThanGoodwillNetCarryingValue_lbl1" xml:lang="en-US">Intangible Assets Other Than Goodwill Net Carrying Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IntangibleAssetsOtherThanGoodwillNetCarryingValue" xlink:to="gels_IntangibleAssetsOtherThanGoodwillNetCarryingValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FairValueOfAcquiredReceivables_lbl0" xml:lang="en-US">Fair value of acquired receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FairValueOfAcquiredReceivables" xlink:to="ifrs-full_FairValueOfAcquiredReceivables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Borrowings_lbl1" xml:lang="en-US">Borrowings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Borrowings" xlink:to="ifrs-full_Borrowings_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_WagesPayable_lbl1" xml:lang="en-US">Wages Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_WagesPayable" xlink:to="gels_WagesPayable_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory_lbl0" xml:lang="en-US">Disclosure of detailed information about financial instruments [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory_lbl0" xml:lang="en-US">Disclosure of entity&apos;s operating segments [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory" xlink:to="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_lbl0" xml:lang="en-US">Foreign exchange gain (loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_May2023ConvertibleNoteMember_lbl0" xml:lang="en-US">May2023 Convertible Note Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_May2023ConvertibleNoteMember" xlink:to="gels_May2023ConvertibleNoteMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for segment reporting [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_LoanFromAssociatedEntitiesMember_lbl0" xml:lang="en-US">Loan From Associated Entities Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LoanFromAssociatedEntitiesMember" xlink:to="gels_LoanFromAssociatedEntitiesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_SharesIssuedInLieuOfInvestorFeesShares_lbl1" xml:lang="en-US">Shares Issued In Lieu Of Investor Fees Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedInLieuOfInvestorFeesShares" xlink:to="gels_SharesIssuedInLieuOfInvestorFeesShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AverageForeignExchangeRate_lbl0" xml:lang="en-US">Average foreign exchange rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AverageForeignExchangeRate" xlink:to="ifrs-full_AverageForeignExchangeRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_NonDerivativesAbstract0_lbl0" xml:lang="en-US">Non Derivatives Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_NonDerivativesAbstract0" xlink:to="gels_NonDerivativesAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DepreciationRightofuseAssets_lbl0" xml:lang="en-US">Depreciation, right-of-use assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationRightofuseAssets" xlink:to="ifrs-full_DepreciationRightofuseAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BalancesWithBanks_lbl0" xml:lang="en-US">Balances with banks</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BalancesWithBanks" xlink:to="ifrs-full_BalancesWithBanks_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ShareIssueRelatedCost_lbl1" xml:lang="en-US">Share issue related cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShareIssueRelatedCost" xlink:to="ifrs-full_ShareIssueRelatedCost_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="country_US_lbl0" xml:lang="en-US">UNITED STATES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_US" xlink:to="country_US_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities_lbl0" xml:lang="en-US">Cash flows from (used in) investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_SharesIssuedToARCGroupForIPORelatedFees_lbl1" xml:lang="en-US">Shares Issued To ARCGroup For IPORelated Fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedToARCGroupForIPORelatedFees" xlink:to="gels_SharesIssuedToARCGroupForIPORelatedFees_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLeaseLiabilities_lbl0" xml:lang="en-US">Current lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLeaseLiabilities" xlink:to="ifrs-full_CurrentLeaseLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_LincolnParkSharePurchaseAgreementCommitmentSharesAmount_lbl1" xml:lang="en-US">Lincoln Park Share Purchase Agreement Commitment Shares Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LincolnParkSharePurchaseAgreementCommitmentSharesAmount" xlink:to="gels_LincolnParkSharePurchaseAgreementCommitmentSharesAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForAmortisationExpense_lbl0" xml:lang="en-US">Adjustments for amortisation expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForAmortisationExpense" xlink:to="ifrs-full_AdjustmentsForAmortisationExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_TheAmountOfUnusedTaxLossesForWhichNoDeferredTaxAssetIsRecognisedAbstract_lbl0" xml:lang="en-US">The Amount Of Unused Tax Losses For Which No Deferred Tax Asset Is Recognised Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TheAmountOfUnusedTaxLossesForWhichNoDeferredTaxAssetIsRecognisedAbstract" xlink:to="gels_TheAmountOfUnusedTaxLossesForWhichNoDeferredTaxAssetIsRecognisedAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_LoansMaturityTerm_lbl1" xml:lang="en-US">Loans Maturity Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LoansMaturityTerm" xlink:to="gels_LoansMaturityTerm_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for impairment of assets [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments_lbl0" xml:lang="en-US">Increase (decrease) through conversion of convertible instruments, equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments" xlink:to="ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities_lbl0" xml:lang="en-US">Purchase of intangible assets, classified as investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:to="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfOrdinarySharesExplanatoryTextBlock_lbl1" xml:lang="en-US">Schedule Of Ordinary Shares Explanatory Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfOrdinarySharesExplanatoryTextBlock" xlink:to="gels_ScheduleOfOrdinarySharesExplanatoryTextBlock_lbl1"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfMovementOfDebtDiscountOnConvertibleNotesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfMovementOfDebtDiscountOnConvertibleNotesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfMovementOfDebtDiscountOnConvertibleNotesAbstract_lbl" xml:lang="en-US">Schedule Of Movement Of Debt Discount On Convertible Notes Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfMovementOfDebtDiscountOnConvertibleNotesAbstract" xlink:to="gels_ScheduleOfMovementOfDebtDiscountOnConvertibleNotesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract_lbl0" xml:lang="en-US">Cash flows from (used in) operating activities [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory_lbl0" xml:lang="en-US">Disclosure of revenue from contracts with customers [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory" xlink:to="ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ConvertibleNoteFundsReceived_lbl1" xml:lang="en-US">Convertible Note Funds Received</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNoteFundsReceived" xlink:to="gels_ConvertibleNoteFundsReceived_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InventoryWritedown2011_lbl0" xml:lang="en-US">Inventory write-down</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InventoryWritedown2011" xlink:to="ifrs-full_InventoryWritedown2011_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_AdjustmentsForIncreaseDecreaseInGSTPayable_lbl1" xml:lang="en-US">Adjustments For Increase Decrease In GSTPayable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AdjustmentsForIncreaseDecreaseInGSTPayable" xlink:to="gels_AdjustmentsForIncreaseDecreaseInGSTPayable_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_TerminalGrowthRate_lbl1" xml:lang="en-US">Terminal Growth Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TerminalGrowthRate" xlink:to="gels_TerminalGrowthRate_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentProvisionsForEmployeeBenefits_lbl3" xml:lang="en-US">Non-current provisions for employee benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" xlink:to="ifrs-full_NoncurrentProvisionsForEmployeeBenefits_lbl3"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits_lbl0" xml:lang="en-US">Key management personnel compensation, post-employment benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits" xlink:to="ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_SportSupplementsUnitTrustMember_lbl0" xml:lang="en-US">Sport Supplements Unit Trust Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SportSupplementsUnitTrustMember" xlink:to="gels_SportSupplementsUnitTrustMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_InterestBearingFixedRateAbstract0_lbl0" xml:lang="en-US">Interest Bearing Fixed Rate Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestBearingFixedRateAbstract0" xlink:to="gels_InterestBearingFixedRateAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives_lbl0" xml:lang="en-US">Adjustments for gains (losses) on change in fair value of derivatives</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives" xlink:to="ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for financial guarantees [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_EmployeeRelatedExpenses_lbl1" xml:lang="en-US">Employee Related Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_EmployeeRelatedExpenses" xlink:to="gels_EmployeeRelatedExpenses_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_AmountsReceivedDuringThePeriod_lbl1" xml:lang="en-US">Amounts Received During The Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AmountsReceivedDuringThePeriod" xlink:to="gels_AmountsReceivedDuringThePeriod_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_TransferToRevenueOtherBalances_lbl1" xml:lang="en-US">Transfer To Revenue Other Balances</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TransferToRevenueOtherBalances" xlink:to="gels_TransferToRevenueOtherBalances_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_SharesIssuedInLieuOfMarketingFeesIssuePrice_lbl1" xml:lang="en-US">Shares Issued In Lieu Of Marketing Fees Issue Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedInLieuOfMarketingFeesIssuePrice" xlink:to="gels_SharesIssuedInLieuOfMarketingFeesIssuePrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_RepaymentDuringPeriodOnConvertibleNotesIssued_lbl1" xml:lang="en-US">Repayment During Period On Convertible Notes Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_RepaymentDuringPeriodOnConvertibleNotesIssued" xlink:to="gels_RepaymentDuringPeriodOnConvertibleNotesIssued_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised_lbl1" xml:lang="en-US">Applicable To Subsidiariesnot Unused Tax Losses For Which No Deferred Tax Asset Recognised</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" xlink:to="gels_ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_CostOfCapitalRaising_lbl1" xml:lang="en-US">Cost Of Capital Raising</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CostOfCapitalRaising" xlink:to="gels_CostOfCapitalRaising_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_LongTermGrowthRate_lbl1" xml:lang="en-US">Long Term Growth Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LongTermGrowthRate" xlink:to="gels_LongTermGrowthRate_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_CAPEXMember_lbl0" xml:lang="en-US">CAPEXMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CAPEXMember" xlink:to="gels_CAPEXMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_UnlabeledAbstract3_lbl0" xml:lang="en-US">Unlabeled Abstract3</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnlabeledAbstract3" xlink:to="gels_UnlabeledAbstract3_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_RemainingContractualMaturitiesMember_lbl0" xml:lang="en-US">Remaining Contractual Maturities Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_RemainingContractualMaturitiesMember" xlink:to="gels_RemainingContractualMaturitiesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_UnlabeledAbstract2_lbl0" xml:lang="en-US">Unlabeled Abstract2</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnlabeledAbstract2" xlink:to="gels_UnlabeledAbstract2_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_UnlabeledAbstract5_lbl0" xml:lang="en-US">Unlabeled Abstract5</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnlabeledAbstract5" xlink:to="gels_UnlabeledAbstract5_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_UnlabeledAbstract4_lbl0" xml:lang="en-US">Unlabeled Abstract4</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnlabeledAbstract4" xlink:to="gels_UnlabeledAbstract4_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits_lbl0" xml:lang="en-US">Key management personnel compensation, short-term employee benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" xlink:to="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_UnlabeledAbstract1_lbl0" xml:lang="en-US">Unlabeled Abstract1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnlabeledAbstract1" xlink:to="gels_UnlabeledAbstract1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_UnlabeledAbstract0_lbl0" xml:lang="en-US">Unlabeled Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnlabeledAbstract0" xlink:to="gels_UnlabeledAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract_lbl0" xml:lang="en-US">Non-current liabilities [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentLiabilitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_UnlabeledAbstract7_lbl0" xml:lang="en-US">Unlabeled Abstract7</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnlabeledAbstract7" xlink:to="gels_UnlabeledAbstract7_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_UnlabeledAbstract6_lbl0" xml:lang="en-US">Unlabeled Abstract6</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnlabeledAbstract6" xlink:to="gels_UnlabeledAbstract6_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_UnlabeledAbstract9_lbl0" xml:lang="en-US">Unlabeled Abstract9</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnlabeledAbstract9" xlink:to="gels_UnlabeledAbstract9_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_RevenueReductionCompoundedGrowthRatePeriod_lbl1" xml:lang="en-US">Revenue Reduction Compounded Growth Rate Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_RevenueReductionCompoundedGrowthRatePeriod" xlink:to="gels_RevenueReductionCompoundedGrowthRatePeriod_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_UnlabeledAbstract8_lbl0" xml:lang="en-US">Unlabeled Abstract8</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnlabeledAbstract8" xlink:to="gels_UnlabeledAbstract8_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory_lbl0" xml:lang="en-US">Disclosure of profit (loss) from operating activities [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory" xlink:to="ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_LoansFromAssociatedEntitiesMember_lbl0" xml:lang="en-US">Loans From Associated Entities Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LoansFromAssociatedEntitiesMember" xlink:to="gels_LoansFromAssociatedEntitiesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_WagesPayableRelatedParty_lbl1" xml:lang="en-US">Wages Payable Related Party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_WagesPayableRelatedParty" xlink:to="gels_WagesPayableRelatedParty_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ConversionPricePerShare_lbl1" xml:lang="en-US">Conversion Price Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConversionPricePerShare" xlink:to="gels_ConversionPricePerShare_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherIncome_lbl1" xml:lang="en-US">Other income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherIncome" xlink:to="ifrs-full_OtherIncome_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_lbl0" xml:lang="en-US">Disclosure of transactions between related parties [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_CapitalRaisingCostAmount_lbl1" xml:lang="en-US">Capital Raising Cost Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CapitalRaisingCostAmount" xlink:to="gels_CapitalRaisingCostAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RelatedPartiesMember_lbl0" xml:lang="en-US">Total for all related parties [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RelatedPartiesMember" xlink:to="ifrs-full_RelatedPartiesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_TradeSecretMember_lbl0" xml:lang="en-US">Trade Secret Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TradeSecretMember" xlink:to="gels_TradeSecretMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AccruedIncomeOtherThanContractAssets_lbl0" xml:lang="en-US">Accrued income other than contract assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccruedIncomeOtherThanContractAssets" xlink:to="ifrs-full_AccruedIncomeOtherThanContractAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_TradeSecretsAndPatentsMember_lbl0" xml:lang="en-US">Trade Secrets And Patents Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TradeSecretsAndPatentsMember" xlink:to="gels_TradeSecretsAndPatentsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue_lbl0" xml:lang="en-US">Description of accounting policy for recognition of revenue [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract_lbl0" xml:lang="en-US">Cash flows from (used in) financing activities [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_InterestAccruedDuringTheYear_lbl1" xml:lang="en-US">Interest Accrued During The Year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestAccruedDuringTheYear" xlink:to="gels_InterestAccruedDuringTheYear_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EarningsPerShareExplanatory_lbl0" xml:lang="en-US">Earnings per share [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EarningsPerShareExplanatory" xlink:to="ifrs-full_EarningsPerShareExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_lbl0" xml:lang="en-US">Repayments of borrowings, classified as financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:to="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ForeignExchangeGain_lbl0" xml:lang="en-US">Foreign exchange gain</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ForeignExchangeGain" xlink:to="ifrs-full_ForeignExchangeGain_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_CapitalRaisingCostShares_lbl1" xml:lang="en-US">Capital Raising Cost Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CapitalRaisingCostShares" xlink:to="gels_CapitalRaisingCostShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LongtermBorrowings_lbl2" xml:lang="en-US">Non-current portion of non-current borrowings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermBorrowings" xlink:to="ifrs-full_LongtermBorrowings_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestPaidClassifiedAsFinancingActivities_lbl0" xml:lang="en-US">Interest paid, classified as financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestPaidClassifiedAsFinancingActivities" xlink:to="ifrs-full_InterestPaidClassifiedAsFinancingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods_lbl1" xml:lang="en-US">Deferred Tax Assets Other Expenses Deductible In Future Periods</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods" xlink:to="gels_DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ShareConversionOfConvertibleNotesIssuePrice_lbl1" xml:lang="en-US">Share Conversion Of Convertible Notes Issue Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareConversionOfConvertibleNotesIssuePrice" xlink:to="gels_ShareConversionOfConvertibleNotesIssuePrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent_lbl0" xml:lang="en-US">Profit (loss), attributable to owners of parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:to="ifrs-full_ProfitLossAttributableToOwnersOfParent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_IssueOfShareCapital_lbl1" xml:lang="en-US">Issue Of Share Capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IssueOfShareCapital" xlink:to="gels_IssueOfShareCapital_lbl1"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfPrepaymentsAndOtherAssetsAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfPrepaymentsAndOtherAssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfPrepaymentsAndOtherAssetsAbstract_lbl" xml:lang="en-US">Schedule Of Prepayments And Other Assets Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfPrepaymentsAndOtherAssetsAbstract" xlink:to="gels_ScheduleOfPrepaymentsAndOtherAssetsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NetDeferredTaxAssets_lbl0" xml:lang="en-US">Net deferred tax assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NetDeferredTaxAssets" xlink:to="ifrs-full_NetDeferredTaxAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentAssetsAbstract_lbl0" xml:lang="en-US">Non-current assets [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentAssetsAbstract" xlink:to="ifrs-full_NoncurrentAssetsAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted_lbl0" xml:lang="en-US">Expected volatility, share options granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted" xlink:to="ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ShareIssuedInLieuOfAdvisoryFeeShares_lbl1" xml:lang="en-US">Share Issued In Lieu Of Advisory Fee Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareIssuedInLieuOfAdvisoryFeeShares" xlink:to="gels_ShareIssuedInLieuOfAdvisoryFeeShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_PercentageOfForecastOnSalaryAndBenefitsYearOne_lbl1" xml:lang="en-US">Percentage Of Forecast On Salary And Benefits Year One</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PercentageOfForecastOnSalaryAndBenefitsYearOne" xlink:to="gels_PercentageOfForecastOnSalaryAndBenefitsYearOne_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_WarrantOutstanding_lbl1" xml:lang="en-US">Warrant Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_WarrantOutstanding" xlink:to="gels_WarrantOutstanding_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences_lbl1" xml:lang="en-US">Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss Permanent Differences</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences" xlink:to="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_AdditionalProvisionsRaisedForLongServiceLeave_lbl1" xml:lang="en-US">Additional Provisions Raised For Long Service Leave</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AdditionalProvisionsRaisedForLongServiceLeave" xlink:to="gels_AdditionalProvisionsRaisedForLongServiceLeave_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ClosingBalanceAmountsPayableRelatedPartyTransactions_lbl1" xml:lang="en-US">Closing Balance Amounts Payable Related Party Transactions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ClosingBalanceAmountsPayableRelatedPartyTransactions" xlink:to="gels_ClosingBalanceAmountsPayableRelatedPartyTransactions_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ProceedsFromIssuanceOfConvertibleNotes_lbl1" xml:lang="en-US">Proceeds From Issuance Of Convertible Notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ProceedsFromIssuanceOfConvertibleNotes" xlink:to="gels_ProceedsFromIssuanceOfConvertibleNotes_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DebtDiscountMember_lbl0" xml:lang="en-US">Debt Discount Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DebtDiscountMember" xlink:to="gels_DebtDiscountMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_OctoberTwoZeroTwoFourConvertibleNotesMember_lbl0" xml:lang="en-US">October Two Zero Two Four Convertible Notes Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_OctoberTwoZeroTwoFourConvertibleNotesMember" xlink:to="gels_OctoberTwoZeroTwoFourConvertibleNotesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_SuperannuationPayable_lbl1" xml:lang="en-US">Superannuation Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SuperannuationPayable" xlink:to="gels_SuperannuationPayable_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses_lbl1" xml:lang="en-US">Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss Carry Forward Losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses" xlink:to="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice_lbl1" xml:lang="en-US">Lincoln Park Share Purchase Agreement Commitment Shares Issue Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice" xlink:to="gels_LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Accruals_lbl0" xml:lang="en-US">Accruals</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Accruals" xlink:to="ifrs-full_Accruals_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_InterestAccruedAfterModificationOfShareholderLoan_lbl1" xml:lang="en-US">Interest Accrued After Modification Of Shareholder Loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestAccruedAfterModificationOfShareholderLoan" xlink:to="gels_InterestAccruedAfterModificationOfShareholderLoan_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentAssets_lbl0" xml:lang="en-US">Non-current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_NoncurrentAssets_lbl0"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfOrdinarySharesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfOrdinarySharesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfOrdinarySharesAbstract_lbl" xml:lang="en-US">Schedule Of Ordinary Shares Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfOrdinarySharesAbstract" xlink:to="gels_ScheduleOfOrdinarySharesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ConvertibleNotesTwoMember_lbl0" xml:lang="en-US">Convertible Notes Two Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNotesTwoMember" xlink:to="gels_ConvertibleNotesTwoMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RevenueFromContractsWithCustomers_lbl2" xml:lang="en-US">Revenue from contracts with customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueFromContractsWithCustomers" xlink:to="ifrs-full_RevenueFromContractsWithCustomers_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock_lbl1" xml:lang="en-US">Schedule Of Expenses Related To Initial Public Offering Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock" xlink:to="gels_ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory_lbl0" xml:lang="en-US">Disclosure of trade and other payables [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:to="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_WeightedAverageSharePriceShareOptionsGranted2019_lbl0" xml:lang="en-US">Weighted average share price, share options granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WeightedAverageSharePriceShareOptionsGranted2019" xlink:to="ifrs-full_WeightedAverageSharePriceShareOptionsGranted2019_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DepreciationAndAmortisationExpense_lbl1" xml:lang="en-US">Depreciation and amortisation expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationAndAmortisationExpense" xlink:to="ifrs-full_DepreciationAndAmortisationExpense_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock_lbl1" xml:lang="en-US">Disclosure Of Outstanding Balances Arising From Transactions With Related Partiestext Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock" xlink:to="gels_DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_PatentsAndTrademarksMember_lbl1" xml:lang="en-US">Patents And Trademarks Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PatentsAndTrademarksMember" xlink:to="gels_PatentsAndTrademarksMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory_lbl0" xml:lang="en-US">Disclosure of finance income (cost) [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" xlink:to="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_SharesIssuedToARCGroupForIPORelatedFeesShares_lbl1" xml:lang="en-US">Shares Issued To ARCGroup For IPORelated Fees Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedToARCGroupForIPORelatedFeesShares" xlink:to="gels_SharesIssuedToARCGroupForIPORelatedFeesShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory_lbl0" xml:lang="en-US">Disclosure of disaggregation of revenue from contracts with customers [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory" xlink:to="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod_lbl1" xml:lang="en-US">Debt Discount On Convertible Notes Recognised During The Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod" xlink:to="gels_DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_lbl0" xml:lang="en-US">Intangible assets other than goodwill, revalued assets, at cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RevenueAbstract_lbl0" xml:lang="en-US">Revenue [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueAbstract" xlink:to="ifrs-full_RevenueAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ConvertibleNoteBalance_lbl2" xml:lang="en-US">Convertible Note Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNoteBalance" xlink:to="gels_ConvertibleNoteBalance_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for leases [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BottomOfRangeMember_lbl1" xml:lang="en-US">Bottom of range [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BottomOfRangeMember" xlink:to="ifrs-full_BottomOfRangeMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_UnlabeledAbstract_lbl0" xml:lang="en-US">Unlabeled Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnlabeledAbstract" xlink:to="gels_UnlabeledAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AnalysisOfIncomeAndExpenseAbstract_lbl0" xml:lang="en-US">Analysis of income and expense [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AnalysisOfIncomeAndExpenseAbstract" xlink:to="ifrs-full_AnalysisOfIncomeAndExpenseAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ConvertibleNotesPayablesMember_lbl0" xml:lang="en-US">Convertible Notes Payables Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNotesPayablesMember" xlink:to="gels_ConvertibleNotesPayablesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NameOfParentEntity_lbl0" xml:lang="en-US">Name of parent entity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NameOfParentEntity" xlink:to="ifrs-full_NameOfParentEntity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NumberOfSharesIssued_lbl0" xml:lang="en-US">Number of shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesIssued" xlink:to="ifrs-full_NumberOfSharesIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_NonInterestBearingAbstract_lbl0" xml:lang="en-US">Non Interest Bearing Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_NonInterestBearingAbstract" xlink:to="gels_NonInterestBearingAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_EmployeeEntitlementsAnnualLeaveExplanatory_lbl1" xml:lang="en-US">Employee Entitlements Annual Leave Explanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_EmployeeEntitlementsAnnualLeaveExplanatory" xlink:to="gels_EmployeeEntitlementsAnnualLeaveExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ProfDavidMortonMember_lbl0" xml:lang="en-US">Prof David Morton Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ProfDavidMortonMember" xlink:to="gels_ProfDavidMortonMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ProxyVote_lbl1" xml:lang="en-US">Proxy Vote</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ProxyVote" xlink:to="gels_ProxyVote_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_LoanFromDirectorMember_lbl0" xml:lang="en-US">Loan From Director Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LoanFromDirectorMember" xlink:to="gels_LoanFromDirectorMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LaterThanOneYearMember_lbl0" xml:lang="en-US">Later than one year [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LaterThanOneYearMember" xlink:to="ifrs-full_LaterThanOneYearMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_IncreaseDecreaseInProvisionForAnnualLeave_lbl1" xml:lang="en-US">Increase Decrease In Provision For Annual Leave</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IncreaseDecreaseInProvisionForAnnualLeave" xlink:to="gels_IncreaseDecreaseInProvisionForAnnualLeave_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TopOfRangeMember_lbl1" xml:lang="en-US">Top of range [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TopOfRangeMember" xlink:to="ifrs-full_TopOfRangeMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory_lbl0" xml:lang="en-US">Disclosure of depreciation and amortisation expense [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" xlink:to="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_RepaymentsDuringTheYear_lbl1" xml:lang="en-US">Repayments During The Year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_RepaymentsDuringTheYear" xlink:to="gels_RepaymentsDuringTheYear_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets_lbl1" xml:lang="en-US">Current prepayments and other current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets" xlink:to="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for foreign currency translation [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DeferredTaxAssetsDeferredRevenue_lbl1" xml:lang="en-US">Deferred Tax Assets Deferred Revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DeferredTaxAssetsDeferredRevenue" xlink:to="gels_DeferredTaxAssetsDeferredRevenue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_PotentialTaxBenefit_lbl1" xml:lang="en-US">Potential Tax Benefit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PotentialTaxBenefit" xlink:to="gels_PotentialTaxBenefit_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_AccountingExpense_lbl1" xml:lang="en-US">Accounting Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AccountingExpense" xlink:to="gels_AccountingExpense_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherReservesMember_lbl0" xml:lang="en-US">Other reserves [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherReservesMember" xlink:to="ifrs-full_OtherReservesMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfIntangibleAssetsAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfIntangibleAssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfIntangibleAssetsAbstract_lbl" xml:lang="en-US">Schedule Of Intangible Assets Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfIntangibleAssetsAbstract" xlink:to="gels_ScheduleOfIntangibleAssetsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfReconciliationsOfTheWrittenDownValuesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfReconciliationsOfTheWrittenDownValuesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfReconciliationsOfTheWrittenDownValuesAbstract_lbl" xml:lang="en-US">Schedule Of Reconciliations Of The Written Down Values Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfReconciliationsOfTheWrittenDownValuesAbstract" xlink:to="gels_ScheduleOfReconciliationsOfTheWrittenDownValuesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_IPORelatedExpenseMember_lbl0" xml:lang="en-US">IPORelated Expense Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IPORelatedExpenseMember" xlink:to="gels_IPORelatedExpenseMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AmortisationExpense_lbl0" xml:lang="en-US">Amortisation expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmortisationExpense" xlink:to="ifrs-full_AmortisationExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock_lbl1" xml:lang="en-US">Disclosure Of Balances Are Outstanding With Related Parties Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock" xlink:to="gels_DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory_lbl0" xml:lang="en-US">Disclosure of commitments and contingent liabilities [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory" xlink:to="ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DiscountedCashFlowModelMember_lbl0" xml:lang="en-US">Discounted Cash Flow Model Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DiscountedCashFlowModelMember" xlink:to="gels_DiscountedCashFlowModelMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AuditorsRemuneration_lbl0" xml:lang="en-US">Auditor&apos;s remuneration</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AuditorsRemuneration" xlink:to="ifrs-full_AuditorsRemuneration_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DepreciationPropertyPlantAndEquipment_lbl0" xml:lang="en-US">Depreciation, property, plant and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DepreciationPropertyPlantAndEquipment" xlink:to="ifrs-full_DepreciationPropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TaxRateEffectFromChangeInTaxRate_lbl0" xml:lang="en-US">Tax rate effect from change in tax rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TaxRateEffectFromChangeInTaxRate" xlink:to="ifrs-full_TaxRateEffectFromChangeInTaxRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_GainandlossOnExtinguishment_lbl1" xml:lang="en-US">Gainandloss On Extinguishment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_GainandlossOnExtinguishment" xlink:to="gels_GainandlossOnExtinguishment_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_InterestAccruedPostModification_lbl1" xml:lang="en-US">Interest Accrued Post Modification</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestAccruedPostModification" xlink:to="gels_InterestAccruedPostModification_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation_lbl1" xml:lang="en-US">Description Of Accounting Policy Principle Of Consolidation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation" xlink:to="gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory_lbl0" xml:lang="en-US">Disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory" xlink:to="ifrs-full_DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory_lbl0" xml:lang="en-US">Disclosure of subsidiaries [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory" xlink:to="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_FY26ToFY30Member_lbl0" xml:lang="en-US">FY26 To FY30 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_FY26ToFY30Member" xlink:to="gels_FY26ToFY30Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_lbl0" xml:lang="en-US">Increase (decrease) in cash and cash equivalents after effect of exchange rate changes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:to="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfOptionLifeShareOptionsGranted_lbl0" xml:lang="en-US">Option life, share options granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfOptionLifeShareOptionsGranted" xlink:to="ifrs-full_DescriptionOfOptionLifeShareOptionsGranted_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl1" xml:lang="en-US">Cash flows from (used in) operating activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BasicEarningsLossPerShare_lbl1" xml:lang="en-US">Basic earnings (loss) per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BasicEarningsLossPerShare" xlink:to="ifrs-full_BasicEarningsLossPerShare_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories_lbl0" xml:lang="en-US">Description of accounting policy for measuring inventories [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="currency_AUD_lbl0" xml:lang="en-US">Australia, Dollars</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="currency_AUD" xlink:to="currency_AUD_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComprehensiveIncome_lbl0" xml:lang="en-US">Comprehensive income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ComprehensiveIncome_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_SharePurchaseAgreementCommitment_lbl1" xml:lang="en-US">Share Purchase Agreement Commitment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharePurchaseAgreementCommitment" xlink:to="gels_SharePurchaseAgreementCommitment_lbl1"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfServicesProvidedByTheAuditorsAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfServicesProvidedByTheAuditorsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfServicesProvidedByTheAuditorsAbstract_lbl" xml:lang="en-US">Schedule Of Services Provided By The Auditors Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfServicesProvidedByTheAuditorsAbstract" xlink:to="gels_ScheduleOfServicesProvidedByTheAuditorsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_NonDerivativesAbstract_lbl0" xml:lang="en-US">Non Derivatives Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_NonDerivativesAbstract" xlink:to="gels_NonDerivativesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivities_lbl1" xml:lang="en-US">Liabilities arising from financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivities" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivities_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AssetsAbstract_lbl0" xml:lang="en-US">Assets [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AssetsAbstract" xlink:to="ifrs-full_AssetsAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfMovementOfConvertibleNotestextBlock_lbl1" xml:lang="en-US">Schedule Of Movement Of Convertible Notestext Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfMovementOfConvertibleNotestextBlock" xlink:to="gels_ScheduleOfMovementOfConvertibleNotestextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RetainedEarningsMember_lbl0" xml:lang="en-US">Retained earnings [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RetainedEarningsMember" xlink:to="ifrs-full_RetainedEarningsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestExpenseOnLeaseLiabilities_lbl0" xml:lang="en-US">Interest expense on lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpenseOnLeaseLiabilities" xlink:to="ifrs-full_InterestExpenseOnLeaseLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LongtermDeposits_lbl0" xml:lang="en-US">Long-term deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermDeposits" xlink:to="ifrs-full_LongtermDeposits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentAssets_lbl0" xml:lang="en-US">Current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentAssets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_InterestExpenseOnConvertibleNotes_lbl1" xml:lang="en-US">Interest Expense On Convertible Notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestExpenseOnConvertibleNotes" xlink:to="gels_InterestExpenseOnConvertibleNotes_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_TransactionsWithOwnersInTheirCapacityAsOwnersAbstract_lbl0" xml:lang="en-US">Transactions With Owners In Their Capacity As Owners Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TransactionsWithOwnersInTheirCapacityAsOwnersAbstract" xlink:to="gels_TransactionsWithOwnersInTheirCapacityAsOwnersAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfClassOfIntangibleAssetWithAFiniteUsefulLifeAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfClassOfIntangibleAssetWithAFiniteUsefulLifeAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfClassOfIntangibleAssetWithAFiniteUsefulLifeAbstract_lbl" xml:lang="en-US">Schedule Of Class Of Intangible Asset With AFinite Useful Life Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfClassOfIntangibleAssetWithAFiniteUsefulLifeAbstract" xlink:to="gels_ScheduleOfClassOfIntangibleAssetWithAFiniteUsefulLifeAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfCommitmentsExplanatory_lbl0" xml:lang="en-US">Disclosure of commitments [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:to="ifrs-full_DisclosureOfCommitmentsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_AUMember_lbl0" xml:lang="en-US">AUMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AUMember" xlink:to="gels_AUMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FeeAndCommissionExpense_lbl0" xml:lang="en-US">Fee and commission expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FeeAndCommissionExpense" xlink:to="ifrs-full_FeeAndCommissionExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DisclosuresOfDepreciationAndAmortisationExpenseExplanatory_lbl1" xml:lang="en-US">Disclosures Of Depreciation And Amortisation Expense Explanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosuresOfDepreciationAndAmortisationExpenseExplanatory" xlink:to="gels_DisclosuresOfDepreciationAndAmortisationExpenseExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory_lbl1" xml:lang="en-US">Disclosure Of Related Party Persons Were Directors Of Gelteq Limited Explanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory" xlink:to="gels_DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfEmploymentExpensesExplanatory_lbl1" xml:lang="en-US">Schedule Of Employment Expenses Explanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfEmploymentExpensesExplanatory" xlink:to="gels_ScheduleOfEmploymentExpensesExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfIncomeTaxExplanatory_lbl0" xml:lang="en-US">Disclosure of income tax [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIncomeTaxExplanatory" xlink:to="ifrs-full_DisclosureOfIncomeTaxExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities_lbl0" xml:lang="en-US">Increase (decrease) through financing cash flows, liabilities arising from financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities" xlink:to="ifrs-full_IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_lbl0" xml:lang="en-US">Amortisation, intangible assets other than goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ConsultantFees_lbl1" xml:lang="en-US">Consultant Fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConsultantFees" xlink:to="gels_ConsultantFees_lbl1"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfDisaggregationOfRevenueByGeographicalLocationAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfDisaggregationOfRevenueByGeographicalLocationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfDisaggregationOfRevenueByGeographicalLocationAbstract_lbl" xml:lang="en-US">Schedule Of Disaggregation Of Revenue By Geographical Location Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfDisaggregationOfRevenueByGeographicalLocationAbstract" xlink:to="gels_ScheduleOfDisaggregationOfRevenueByGeographicalLocationAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for financial instruments [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfPrepaymentsAndOtherAssetsExplanatory_lbl0" xml:lang="en-US">Disclosure of prepayments and other assets [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfPrepaymentsAndOtherAssetsExplanatory" xlink:to="ifrs-full_DisclosureOfPrepaymentsAndOtherAssetsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ShareIssuedInLieuOfAdvisoryFeeIssuePrice_lbl1" xml:lang="en-US">Share Issued In Lieu Of Advisory Fee Issue Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareIssuedInLieuOfAdvisoryFeeIssuePrice" xlink:to="gels_ShareIssuedInLieuOfAdvisoryFeeIssuePrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ShareConversionOfConvertibleNotesAmount_lbl1" xml:lang="en-US">Share Conversion Of Convertible Notes Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareConversionOfConvertibleNotesAmount" xlink:to="gels_ShareConversionOfConvertibleNotesAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities_lbl0" xml:lang="en-US">Cash flows from (used in) financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_SharesIssuedInLieuOfInvestorFeesAmount_lbl1" xml:lang="en-US">Shares Issued In Lieu Of Investor Fees Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedInLieuOfInvestorFeesAmount" xlink:to="gels_SharesIssuedInLieuOfInvestorFeesAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_LoansFromShareholdersMember_lbl1" xml:lang="en-US">Loans From Shareholders Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LoansFromShareholdersMember" xlink:to="gels_LoansFromShareholdersMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ForecastMember_lbl0" xml:lang="en-US">Forecast Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ForecastMember" xlink:to="gels_ForecastMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ShareCapitalSubscribed_lbl1" xml:lang="en-US">Share Capital Subscribed</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareCapitalSubscribed" xlink:to="gels_ShareCapitalSubscribed_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_AdjustmentsForInterestAndOtherFinanceCosts_lbl1" xml:lang="en-US">Adjustments For Interest And Other Finance Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AdjustmentsForInterestAndOtherFinanceCosts" xlink:to="gels_AdjustmentsForInterestAndOtherFinanceCosts_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory_lbl0" xml:lang="en-US">Disclosure of changes in accounting policies [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory" xlink:to="ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for trade and other payables [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_WagesAndSalaries_lbl0" xml:lang="en-US">Wages and salaries</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WagesAndSalaries" xlink:to="ifrs-full_WagesAndSalaries_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory_lbl0" xml:lang="en-US">Disclosure of general information about financial statements [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory" xlink:to="ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_PAYGWithholdingPayable_lbl1" xml:lang="en-US">PAYGWithholding Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PAYGWithholdingPayable" xlink:to="gels_PAYGWithholdingPayable_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_MaturityDate_lbl1" xml:lang="en-US">Maturity Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_MaturityDate" xlink:to="gels_MaturityDate_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations_lbl1" xml:lang="en-US">Tax expense (income)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_TaxIncentivesFromResearchAndDevelopmentOperatingActivities_lbl1" xml:lang="en-US">Tax Incentives From Research And Development Operating Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TaxIncentivesFromResearchAndDevelopmentOperatingActivities" xlink:to="gels_TaxIncentivesFromResearchAndDevelopmentOperatingActivities_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_LongServiceLeaveExpenses_lbl1" xml:lang="en-US">Long Service Leave Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LongServiceLeaveExpenses" xlink:to="gels_LongServiceLeaveExpenses_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_InterestBearingLoansAndBorrowingsMember_lbl0" xml:lang="en-US">Interest Bearing Loans And Borrowings Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestBearingLoansAndBorrowingsMember" xlink:to="gels_InterestBearingLoansAndBorrowingsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ConvertibleNoteFaceValue_lbl1" xml:lang="en-US">Convertible Note Face Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNoteFaceValue" xlink:to="gels_ConvertibleNoteFaceValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeReceivables_lbl0" xml:lang="en-US">Trade receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeReceivables" xlink:to="ifrs-full_TradeReceivables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_AverageTimeframeProfitabilityTerm_lbl1" xml:lang="en-US">Average Timeframe Profitability Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AverageTimeframeProfitabilityTerm" xlink:to="gels_AverageTimeframeProfitabilityTerm_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinanceCosts_lbl1" xml:lang="en-US">Finance costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinanceCosts" xlink:to="ifrs-full_FinanceCosts_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_LegalOfFees_lbl1" xml:lang="en-US">Legal Of Fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LegalOfFees" xlink:to="gels_LegalOfFees_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_WeightedAverageShares_lbl1" xml:lang="en-US">Weighted average number of ordinary shares used in calculating basic earnings per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_WeightedAverageShares" xlink:to="ifrs-full_WeightedAverageShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossFromOperatingActivities_lbl0" xml:lang="en-US">Profit (loss) from operating activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_ProfitLossFromOperatingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities_lbl0" xml:lang="en-US">Increase (decrease) through other changes, liabilities arising from financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities" xlink:to="ifrs-full_IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_GrossProceeds_lbl1" xml:lang="en-US">Gross Proceeds</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_GrossProceeds" xlink:to="gels_GrossProceeds_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Prepayments_lbl0" xml:lang="en-US">Prepayments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Prepayments" xlink:to="ifrs-full_Prepayments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TaxExpenseOfDiscontinuedOperationAbstract_lbl0" xml:lang="en-US">Tax expense (income) of discontinued operation [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TaxExpenseOfDiscontinuedOperationAbstract" xlink:to="ifrs-full_TaxExpenseOfDiscontinuedOperationAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Unused Tax Losses Deferred Tax Asset Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock" xlink:to="gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_OtherLoans_lbl1" xml:lang="en-US">Other Loans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_OtherLoans" xlink:to="gels_OtherLoans_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ApplicableTaxRate_lbl1" xml:lang="en-US">Applicable tax rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ApplicableTaxRate" xlink:to="ifrs-full_ApplicableTaxRate_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GrossProfit_lbl0" xml:lang="en-US">Gross profit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GrossProfit" xlink:to="ifrs-full_GrossProfit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock_lbl1" xml:lang="en-US">Disclosure Of Liabilities Defined Benefit Plans Explanatory Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock" xlink:to="gels_DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract_lbl0" xml:lang="en-US">Cash flows from (used in) investing activities [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_EBITDAMarginsPercentage_lbl1" xml:lang="en-US">EBITDAMargins Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_EBITDAMarginsPercentage" xlink:to="gels_EBITDAMarginsPercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_FY25Member_lbl0" xml:lang="en-US">FY25 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_FY25Member" xlink:to="gels_FY25Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_WarrantsExpireDateOfIssuance_lbl1" xml:lang="en-US">Warrants Expire Date Of Issuance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_WarrantsExpireDateOfIssuance" xlink:to="gels_WarrantsExpireDateOfIssuance_lbl1"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiesAbstract_lbl" xml:lang="en-US">Schedule Of Outstanding Balances Arising From Transactions With Related Parties Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiesAbstract" xlink:to="gels_ScheduleOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfProductsAndServicesExplanatory_lbl0" xml:lang="en-US">Disclosure of products and services [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfProductsAndServicesExplanatory" xlink:to="ifrs-full_DisclosureOfProductsAndServicesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncome_lbl0" xml:lang="en-US">Accumulated other comprehensive income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AccumulatedOtherComprehensiveIncome" xlink:to="ifrs-full_AccumulatedOtherComprehensiveIncome_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_MrSimonHaydenSzewachMember_lbl0" xml:lang="en-US">Mr Simon Hayden Szewach Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_MrSimonHaydenSzewachMember" xlink:to="gels_MrSimonHaydenSzewachMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_AuditAndReviewServicesMember_lbl0" xml:lang="en-US">Audit And Review Services Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AuditAndReviewServicesMember" xlink:to="gels_AuditAndReviewServicesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfOtherIncomeExplanatoryTextBlock_lbl1" xml:lang="en-US">Schedule Of Other Income Explanatory Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfOtherIncomeExplanatoryTextBlock" xlink:to="gels_ScheduleOfOtherIncomeExplanatoryTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for income tax [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RepaymentsOfCurrentBorrowings_lbl0" xml:lang="en-US">Repayments of current borrowings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RepaymentsOfCurrentBorrowings" xlink:to="ifrs-full_RepaymentsOfCurrentBorrowings_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_SharesIssuedInLieuOfMarketingFeesAmount_lbl1" xml:lang="en-US">Shares Issued In Lieu Of Marketing Fees Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedInLieuOfMarketingFeesAmount" xlink:to="gels_SharesIssuedInLieuOfMarketingFeesAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables_lbl0" xml:lang="en-US">Adjustments for increase (decrease) in trade and other payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod_lbl0" xml:lang="en-US">Revenue that was included in contract liability balance at beginning of period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod" xlink:to="ifrs-full_RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherCurrentPayables_lbl1" xml:lang="en-US">Trade and other current payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherCurrentPayables" xlink:to="ifrs-full_TradeAndOtherCurrentPayables_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherFinancialLiabilities_lbl0" xml:lang="en-US">Other financial liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherFinancialLiabilities" xlink:to="ifrs-full_OtherFinancialLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory_lbl0" xml:lang="en-US">Disclosure of financial risk management [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory" xlink:to="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory_lbl0" xml:lang="en-US">Disclosure of cash and cash equivalents [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" xlink:to="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_IncreaseDecreaseInPrepaymentsAndOtherAssets_lbl1" xml:lang="en-US">Increase Decrease In Prepayments And Other Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IncreaseDecreaseInPrepaymentsAndOtherAssets" xlink:to="gels_IncreaseDecreaseInPrepaymentsAndOtherAssets_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_BeginningOfTheAmountsPayableRelatedPartyTransactions_lbl1" xml:lang="en-US">Beginning Of The Amounts Payable Related Party Transactions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_BeginningOfTheAmountsPayableRelatedPartyTransactions" xlink:to="gels_BeginningOfTheAmountsPayableRelatedPartyTransactions_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany_lbl1" xml:lang="en-US">Unused Tax Losses For Which No Deferred Tax Asset Recognised Applicable To The Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany" xlink:to="gels_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DisclosureOfCorporateExpensesExplanatoryTextBlock_lbl1" xml:lang="en-US">Disclosure Of Corporate Expenses Explanatory Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfCorporateExpensesExplanatoryTextBlock" xlink:to="gels_DisclosureOfCorporateExpensesExplanatoryTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_SecurityDepositsMember_lbl0" xml:lang="en-US">Security Deposits Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SecurityDepositsMember" xlink:to="gels_SecurityDepositsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ShareholderLoansMember_lbl0" xml:lang="en-US">Shareholder Loans Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareholderLoansMember" xlink:to="gels_ShareholderLoansMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_RecoverableAmount_lbl1" xml:lang="en-US">Recoverable Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_RecoverableAmount" xlink:to="gels_RecoverableAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued_lbl0" xml:lang="en-US">Increase (decrease) in number of ordinary shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued" xlink:to="ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CapitalCommitments_lbl0" xml:lang="en-US">Capital commitments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CapitalCommitments" xlink:to="ifrs-full_CapitalCommitments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_GainsOnLoanModifications_lbl1" xml:lang="en-US">Gains On Loan Modifications</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_GainsOnLoanModifications" xlink:to="gels_GainsOnLoanModifications_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_MrPhilipDalidakisMember_lbl0" xml:lang="en-US">Mr Philip Dalidakis Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_MrPhilipDalidakisMember" xlink:to="gels_MrPhilipDalidakisMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IssuedCapitalOrdinaryShares_lbl3" xml:lang="en-US">Issued capital, ordinary shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapitalOrdinaryShares" xlink:to="ifrs-full_IssuedCapitalOrdinaryShares_lbl3"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTradeReceivables_lbl0" xml:lang="en-US">Current trade receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTradeReceivables" xlink:to="ifrs-full_CurrentTradeReceivables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_PercentageOfConversionDiscount_lbl1" xml:lang="en-US">Percentage Of Conversion Discount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PercentageOfConversionDiscount" xlink:to="gels_PercentageOfConversionDiscount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DisclosureOfEmployeeExpenseExplanatory_lbl1" xml:lang="en-US">Disclosure Of Employee Expense Explanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfEmployeeExpenseExplanatory" xlink:to="gels_DisclosureOfEmployeeExpenseExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock_lbl1" xml:lang="en-US">Description Of Accounting Policy For Fair Value Of Assets And Liabilities Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock" xlink:to="gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_lbl0" xml:lang="en-US">Payments of lease liabilities, classified as financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:to="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory_lbl0" xml:lang="en-US">Disclosure of research and development expense [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory" xlink:to="ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences_lbl1" xml:lang="en-US">Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss Timing Differences</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences" xlink:to="gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfRelatedPartyExplanatory_lbl0" xml:lang="en-US">Disclosure of related party [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfRelatedPartyExplanatory" xlink:to="ifrs-full_DisclosureOfRelatedPartyExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_LongServiceLeaveTakenDuringThePeriod_lbl1" xml:lang="en-US">Long Service Leave Taken During The Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LongServiceLeaveTakenDuringThePeriod" xlink:to="gels_LongServiceLeaveTakenDuringThePeriod_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent_lbl0" xml:lang="en-US">Comprehensive income, attributable to owners of parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued_lbl1" xml:lang="en-US">Interest Expenses Accrued During Period On Convertible Notes Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued" xlink:to="gels_InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_NutrigelUnitTrustMember_lbl0" xml:lang="en-US">Nutrigel Unit Trust Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_NutrigelUnitTrustMember" xlink:to="gels_NutrigelUnitTrustMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_LeaseLiabilityMember_lbl0" xml:lang="en-US">Lease Liability Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LeaseLiabilityMember" xlink:to="gels_LeaseLiabilityMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDeferredIncomeExplanatory_lbl0" xml:lang="en-US">Disclosure of deferred income [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDeferredIncomeExplanatory" xlink:to="ifrs-full_DisclosureOfDeferredIncomeExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfMovementOfShareholderLoanstextBlock_lbl1" xml:lang="en-US">Schedule Of Movement Of Shareholder Loanstext Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfMovementOfShareholderLoanstextBlock" xlink:to="gels_ScheduleOfMovementOfShareholderLoanstextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_SportSupplementsPtyLtdMember_lbl0" xml:lang="en-US">Sport Supplements Pty Ltd Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SportSupplementsPtyLtdMember" xlink:to="gels_SportSupplementsPtyLtdMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_February2024ConvertibleNoteMember_lbl0" xml:lang="en-US">February2024 Convertible Note Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_February2024ConvertibleNoteMember" xlink:to="gels_February2024ConvertibleNoteMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for borrowings [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentLiabilities_lbl0" xml:lang="en-US">Current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Prepayments And Other Assets Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock" xlink:to="gels_ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfCashAndCashEquivalentsExplanatory_lbl1" xml:lang="en-US">Schedule Of Cash And Cash Equivalents Explanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfCashAndCashEquivalentsExplanatory" xlink:to="gels_ScheduleOfCashAndCashEquivalentsExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_IssuePricePerShare_lbl1" xml:lang="en-US">Issue Price Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IssuePricePerShare" xlink:to="gels_IssuePricePerShare_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_IncreaseDecreaseInGSTReceivable_lbl1" xml:lang="en-US">Increase Decrease In GSTReceivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IncreaseDecreaseInGSTReceivable" xlink:to="gels_IncreaseDecreaseInGSTReceivable_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_SalaryAndBenefitsPercentage_lbl1" xml:lang="en-US">Salary And Benefits Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SalaryAndBenefitsPercentage" xlink:to="gels_SalaryAndBenefitsPercentage_lbl1"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfCashFlowsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfCashFlowsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Statement of cash flows [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_StatementOfCashFlowsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestExpense_lbl0" xml:lang="en-US">Interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpense" xlink:to="ifrs-full_InterestExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PropertyPlantAndEquipment_lbl0" xml:lang="en-US">Property, plant and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfessionalFeesExpense_lbl0" xml:lang="en-US">Professional fees expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfessionalFeesExpense" xlink:to="ifrs-full_ProfessionalFeesExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DisclosureOfAttributionOfIPORelatedExpenseExplanatory_lbl1" xml:lang="en-US">Disclosure Of Attribution Of IPORelated Expense Explanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfAttributionOfIPORelatedExpenseExplanatory" xlink:to="gels_DisclosureOfAttributionOfIPORelatedExpenseExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRates_lbl0" xml:lang="en-US">Actuarial assumption of discount rates</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ActuarialAssumptionOfDiscountRates" xlink:to="ifrs-full_ActuarialAssumptionOfDiscountRates_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="country_AU_lbl0" xml:lang="en-US">AUSTRALIA</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_AU" xlink:to="country_AU_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherRelatedPartiesMember_lbl0" xml:lang="en-US">Other related parties [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherRelatedPartiesMember" xlink:to="ifrs-full_OtherRelatedPartiesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_FY29OneMember_lbl0" xml:lang="en-US">FY29 One Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_FY29OneMember" xlink:to="gels_FY29OneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory_lbl0" xml:lang="en-US">Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory" xlink:to="ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory_lbl0"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskManagementStrategyAndGovernanceAbstract" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskManagementStrategyAndGovernanceAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="cyd_CybersecurityRiskManagementStrategyAndGovernanceAbstract_lbl" xml:lang="en-US">Cybersecurity Risk Management, Strategy, and Governance [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="cyd_CybersecurityRiskManagementStrategyAndGovernanceAbstract" xlink:to="cyd_CybersecurityRiskManagementStrategyAndGovernanceAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for trade and other receivables [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IssueOfConvertibleInstruments_lbl2" xml:lang="en-US">Issue of convertible instruments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssueOfConvertibleInstruments" xlink:to="ifrs-full_IssueOfConvertibleInstruments_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_BetweenOneAndTwoYearsMember_lbl0" xml:lang="en-US">Between One And Two Years Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_BetweenOneAndTwoYearsMember" xlink:to="gels_BetweenOneAndTwoYearsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_CurrentLiabilitiesAbstract1_lbl0" xml:lang="en-US">Current Liabilities Abstract1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CurrentLiabilitiesAbstract1" xlink:to="gels_CurrentLiabilitiesAbstract1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_CurrentLiabilitiesAbstract0_lbl0" xml:lang="en-US">Current Liabilities Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CurrentLiabilitiesAbstract0" xlink:to="gels_CurrentLiabilitiesAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_MrNathanJacobGivoniMember_lbl0" xml:lang="en-US">Mr Nathan Jacob Givoni Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_MrNathanJacobGivoniMember" xlink:to="gels_MrNathanJacobGivoniMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfIpoRelatedExpensesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfIpoRelatedExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfIpoRelatedExpensesAbstract_lbl" xml:lang="en-US">Schedule Of Ipo Related Expenses Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfIpoRelatedExpensesAbstract" xlink:to="gels_ScheduleOfIpoRelatedExpensesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted_lbl0" xml:lang="en-US">Risk free interest rate, share options granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted" xlink:to="ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_lbl0" xml:lang="en-US">Purchase of property, plant and equipment, classified as investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_SupportingAssetsPercentage_lbl1" xml:lang="en-US">Supporting Assets Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SupportingAssetsPercentage" xlink:to="gels_SupportingAssetsPercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_NumberOfOperatingSegment_lbl1" xml:lang="en-US">Number Of Operating Segment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_NumberOfOperatingSegment" xlink:to="gels_NumberOfOperatingSegment_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentLiabilities_lbl0" xml:lang="en-US">Non-current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PaymentsForDebtIssueCosts_lbl0" xml:lang="en-US">Payments for debt issue costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsForDebtIssueCosts" xlink:to="ifrs-full_PaymentsForDebtIssueCosts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfTradeAndOtherReceivablesExplanatory_lbl1" xml:lang="en-US">Schedule Of Trade And Other Receivables Explanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfTradeAndOtherReceivablesExplanatory" xlink:to="gels_ScheduleOfTradeAndOtherReceivablesExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory_lbl0" xml:lang="en-US">Information about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory" xlink:to="ifrs-full_InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_NonCurrentAssetsAbstract_lbl0" xml:lang="en-US">Non Current Assets Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_NonCurrentAssetsAbstract" xlink:to="gels_NonCurrentAssetsAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ConvertibleNotes_lbl1" xml:lang="en-US">Convertible Notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNotes" xlink:to="gels_ConvertibleNotes_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="currency_USD_lbl0" xml:lang="en-US">United States of America, Dollars</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="currency_USD" xlink:to="currency_USD_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_NutrigelPtyLtdMember_lbl0" xml:lang="en-US">Nutrigel Pty Ltd Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_NutrigelPtyLtdMember" xlink:to="gels_NutrigelPtyLtdMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_OtherDepositMember_lbl0" xml:lang="en-US">Other Deposit Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_OtherDepositMember" xlink:to="gels_OtherDepositMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ConsultingFees_lbl1" xml:lang="en-US">Consulting Fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConsultingFees" xlink:to="gels_ConsultingFees_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ShareIssuedTowardsRepaymentOfConvertibleNotes_lbl1" xml:lang="en-US">Share Issued Towards Repayment Of Convertible Notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareIssuedTowardsRepaymentOfConvertibleNotes" xlink:to="gels_ShareIssuedTowardsRepaymentOfConvertibleNotes_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ProceedsFromReleaseOfSecurityDeposits_lbl1" xml:lang="en-US">Proceeds From Release Of Security Deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ProceedsFromReleaseOfSecurityDeposits" xlink:to="gels_ProceedsFromReleaseOfSecurityDeposits_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdvertisingExpense_lbl0" xml:lang="en-US">Advertising expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdvertisingExpense" xlink:to="ifrs-full_AdvertisingExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_InsuranceFunding_lbl1" xml:lang="en-US">Insurance Funding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InsuranceFunding" xlink:to="gels_InsuranceFunding_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BorrowingsInterestRate_lbl0" xml:lang="en-US">Borrowings, interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BorrowingsInterestRate" xlink:to="ifrs-full_BorrowingsInterestRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDividendsExplanatory_lbl0" xml:lang="en-US">Disclosure of dividends [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDividendsExplanatory" xlink:to="ifrs-full_DisclosureOfDividendsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_LoansFromDirectorsMember_lbl0" xml:lang="en-US">Loans From Directors Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LoansFromDirectorsMember" xlink:to="gels_LoansFromDirectorsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities_lbl0" xml:lang="en-US">Disclosure of maturity analysis for non-derivative financial liabilities [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities" xlink:to="ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_GoingConcernTwoThousandTwentyFourMember_lbl0" xml:lang="en-US">Going Concern Two Thousand Twenty Four Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_GoingConcernTwoThousandTwentyFourMember" xlink:to="gels_GoingConcernTwoThousandTwentyFourMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ForeignCountriesMember_lbl0" xml:lang="en-US">Foreign countries [member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ForeignCountriesMember" xlink:to="ifrs-full_ForeignCountriesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_AccruedLeaveExpenses_lbl1" xml:lang="en-US">Accrued Leave Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AccruedLeaveExpenses" xlink:to="gels_AccruedLeaveExpenses_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesOnDisposalsOfInvestmentsAbstract_lbl0" xml:lang="en-US">Gains (losses) on disposals of investments [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnDisposalsOfInvestmentsAbstract" xlink:to="ifrs-full_GainsLossesOnDisposalsOfInvestmentsAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsExplanatory_lbl0" xml:lang="en-US">Disclosure of intangible assets [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_InitialPublicOfferingIssuePrice_lbl1" xml:lang="en-US">Initial Public Offering Issue Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InitialPublicOfferingIssuePrice" xlink:to="gels_InitialPublicOfferingIssuePrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_IssueOfSharesOnPlacement_lbl1" xml:lang="en-US">Issue Of Shares On Placement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IssueOfSharesOnPlacement" xlink:to="gels_IssueOfSharesOnPlacement_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DeferredTaxAssetsPayablesAccruedExpensesAndProvisions_lbl1" xml:lang="en-US">Deferred Tax Assets Payables Accrued Expenses And Provisions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DeferredTaxAssetsPayablesAccruedExpensesAndProvisions" xlink:to="gels_DeferredTaxAssetsPayablesAccruedExpensesAndProvisions_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices_lbl1" xml:lang="en-US">Receipts from sales of goods and rendering of services</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices" xlink:to="ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PaymentsForShareIssueCosts_lbl0" xml:lang="en-US">Payments for share issue costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PaymentsForShareIssueCosts" xlink:to="ifrs-full_PaymentsForShareIssueCosts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_PrepaidExpensesRelatedPartyMember_lbl0" xml:lang="en-US">Prepaid Expenses Related Party Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PrepaidExpensesRelatedPartyMember" xlink:to="gels_PrepaidExpensesRelatedPartyMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_TotalDebtDiscountOnConvertibleNotes_lbl1" xml:lang="en-US">Total Debt Discount On Convertible Notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TotalDebtDiscountOnConvertibleNotes" xlink:to="gels_TotalDebtDiscountOnConvertibleNotes_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DeferredTaxAssetsAndLiabilitiesAbstract_lbl0" xml:lang="en-US">Deferred tax assets and liabilities [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxAssetsAndLiabilitiesAbstract" xlink:to="ifrs-full_DeferredTaxAssetsAndLiabilitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_NonCurrentAssetsAbstract0_lbl0" xml:lang="en-US">Non Current Assets Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_NonCurrentAssetsAbstract0" xlink:to="gels_NonCurrentAssetsAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary_lbl0" xml:lang="en-US">Proportion of ownership interest in subsidiary</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:to="ifrs-full_ProportionOfOwnershipInterestInSubsidiary_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IssuedCapital_lbl1" xml:lang="en-US">Issued capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IssuedCapital" xlink:to="ifrs-full_IssuedCapital_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_SharesIssuedInLieuOfInvestorFeesIssuePrice_lbl1" xml:lang="en-US">Shares Issued In Lieu Of Investor Fees Issue Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedInLieuOfInvestorFeesIssuePrice" xlink:to="gels_SharesIssuedInLieuOfInvestorFeesIssuePrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ConvertibleNoteOfferingRaising_lbl1" xml:lang="en-US">Convertible Note Offering Raising</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNoteOfferingRaising" xlink:to="gels_ConvertibleNoteOfferingRaising_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentPrepayments_lbl0" xml:lang="en-US">Non-current prepayments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NoncurrentPrepayments" xlink:to="ifrs-full_NoncurrentPrepayments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_FY27Member_lbl0" xml:lang="en-US">FY27 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_FY27Member" xlink:to="gels_FY27Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants_lbl0" xml:lang="en-US">Description of accounting policy for government grants [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfIssuedCapitalExplanatory_lbl0" xml:lang="en-US">Disclosure of issued capital [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIssuedCapitalExplanatory" xlink:to="ifrs-full_DisclosureOfIssuedCapitalExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock_lbl1" xml:lang="en-US">Description Of Accounting Policy For Convertible Notes Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock" xlink:to="gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_lbl0" xml:lang="en-US">Adjustments for decrease (increase) in inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_PollVote_lbl1" xml:lang="en-US">Poll Vote</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PollVote" xlink:to="gels_PollVote_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfCorporateExpensesExplanatory_lbl1" xml:lang="en-US">Schedule Of Corporate Expenses Explanatory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfCorporateExpensesExplanatory" xlink:to="gels_ScheduleOfCorporateExpensesExplanatory_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_PercentageOfGrossMargin_lbl1" xml:lang="en-US">Percentage Of Gross Margin</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PercentageOfGrossMargin" xlink:to="gels_PercentageOfGrossMargin_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ConvertibleNotesOneMember_lbl0" xml:lang="en-US">Convertible Notes One Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNotesOneMember" xlink:to="gels_ConvertibleNotesOneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for taxes other than income tax [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ReconciliationAbstract_lbl0" xml:lang="en-US">Reconciliation Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ReconciliationAbstract" xlink:to="gels_ReconciliationAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinanceCostExplanatory_lbl0" xml:lang="en-US">Disclosure of finance cost [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinanceCostExplanatory" xlink:to="ifrs-full_DisclosureOfFinanceCostExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_LincolnParkSharePurchaseAgreementCommitmentShares_lbl1" xml:lang="en-US">Lincoln Park Share Purchase Agreement Commitment Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LincolnParkSharePurchaseAgreementCommitmentShares" xlink:to="gels_LincolnParkSharePurchaseAgreementCommitmentShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_InsuranceMember_lbl0" xml:lang="en-US">Insurance Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InsuranceMember" xlink:to="gels_InsuranceMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for research and development expense [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_IncreaseDecreaseInTradePayablesAndAccruals_lbl1" xml:lang="en-US">Increase Decrease In Trade Payables And Accruals</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IncreaseDecreaseInTradePayablesAndAccruals" xlink:to="gels_IncreaseDecreaseInTradePayablesAndAccruals_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_TwoZeroTwoFiveConvertibleNoteMember_lbl0" xml:lang="en-US">Two Zero Two Five Convertible Note Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_TwoZeroTwoFiveConvertibleNoteMember" xlink:to="gels_TwoZeroTwoFiveConvertibleNoteMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherComprehensiveIncome_lbl0" xml:lang="en-US">Other comprehensive income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncome_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock_lbl1" xml:lang="en-US">Schedule Of Employee Entitlements Long Service Leave Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock" xlink:to="gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory_lbl0" xml:lang="en-US">Disclosure of intangible assets with indefinite useful life [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_SharesIssuedToARCGroupForIPORelatedFeesIssuePrice_lbl1" xml:lang="en-US">Shares Issued To ARCGroup For IPORelated Fees Issue Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedToARCGroupForIPORelatedFeesIssuePrice" xlink:to="gels_SharesIssuedToARCGroupForIPORelatedFeesIssuePrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for share-based payment transactions [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents_lbl0" xml:lang="en-US">Effect of exchange rate changes on cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:to="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock_lbl1" xml:lang="en-US">Disclosure Of Effective Income Tax Rate Differs With Federal Statutory Tax Rate Explanatory Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock" xlink:to="gels_DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_NumberOfIssuedShares_lbl1" xml:lang="en-US">Number Of Issued Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_NumberOfIssuedShares" xlink:to="gels_NumberOfIssuedShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashAndCashEquivalents_lbl4" xml:lang="en-US">Cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashAndCashEquivalents" xlink:to="ifrs-full_CashAndCashEquivalents_lbl4"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DilutedEarningsLossPerShare_lbl1" xml:lang="en-US">Diluted earnings (loss) per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DilutedEarningsLossPerShare" xlink:to="ifrs-full_DilutedEarningsLossPerShare_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestPayable_lbl0" xml:lang="en-US">Interest payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestPayable" xlink:to="ifrs-full_InterestPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialLiabilities_lbl0" xml:lang="en-US">Financial liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_FinancialLiabilities" xlink:to="ifrs-full_FinancialLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_IncreaseDecreaseInAccountsReceivables_lbl1" xml:lang="en-US">Increase Decrease In Accounts Receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IncreaseDecreaseInAccountsReceivables" xlink:to="gels_IncreaseDecreaseInAccountsReceivables_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_AdvancePaymentsToVendorsForSupplyOfRawMaterialsMember_lbl0" xml:lang="en-US">Advance Payments To Vendors For Supply Of Raw Materials Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AdvancePaymentsToVendorsForSupplyOfRawMaterialsMember" xlink:to="gels_AdvancePaymentsToVendorsForSupplyOfRawMaterialsMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="gels_ConsolidatedStatementOfChangesInEquityAbstract" xlink:href="gels-20250630.xsd#gels_ConsolidatedStatementOfChangesInEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ConsolidatedStatementOfChangesInEquityAbstract_lbl" xml:lang="en-US">Consolidated Statement Of Changes In Equity Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConsolidatedStatementOfChangesInEquityAbstract" xlink:to="gels_ConsolidatedStatementOfChangesInEquityAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CountryOfIncorporationOrResidenceOfSubsidiary_lbl0" xml:lang="en-US">Country of incorporation of subsidiary</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CountryOfIncorporationOrResidenceOfSubsidiary" xlink:to="ifrs-full_CountryOfIncorporationOrResidenceOfSubsidiary_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl3" xml:lang="en-US">Intangible assets other than goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl3"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherPayablesToTradeSuppliers_lbl0" xml:lang="en-US">Trade payables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" xlink:to="ifrs-full_TradeAndOtherPayablesToTradeSuppliers_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_PurchaseOfCommonShare_lbl1" xml:lang="en-US">Purchase Of Common Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PurchaseOfCommonShare" xlink:to="gels_PurchaseOfCommonShare_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_FY30Member_lbl0" xml:lang="en-US">FY30 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_FY30Member" xlink:to="gels_FY30Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_LegalFeenonIPORelatedinDollars_lbl1" xml:lang="en-US">Legal Feenon IPORelatedin Dollars</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LegalFeenonIPORelatedinDollars" xlink:to="gels_LegalFeenonIPORelatedinDollars_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_PercentageOfEntitysRevenue_lbl1" xml:lang="en-US">Percentage of entity&apos;s revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PercentageOfEntitysRevenue" xlink:to="ifrs-full_PercentageOfEntitysRevenue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities_lbl0" xml:lang="en-US">Proceeds from borrowings, classified as financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:to="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory_lbl0" xml:lang="en-US">Disclosure of temporary difference, unused tax losses and unused tax credits [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory" xlink:to="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_BorrowingsDebtDiscount_lbl1" xml:lang="en-US">Borrowings Debt Discount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_BorrowingsDebtDiscount" xlink:to="gels_BorrowingsDebtDiscount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment_lbl0" xml:lang="en-US">Key management personnel compensation, share-based payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment" xlink:to="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_lbl1" xml:lang="en-US">Additions other than through business combinations, intangible assets other than goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock_lbl1" xml:lang="en-US">Disclosure Of Reconciliation Of Loss Before Income Tax To Net Cash Used In Operating Activities Tabletext Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock" xlink:to="gels_DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock_lbl1"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Schedule Of Reconciliation Of Loss Before Income Tax To Net Cash Used In Operating Activities Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract" xlink:to="gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProceedsFromIssuingShares_lbl1" xml:lang="en-US">Proceeds from issuing shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProceedsFromIssuingShares" xlink:to="ifrs-full_ProceedsFromIssuingShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_IncreaseDecreaseInPayrollLiabilities_lbl1" xml:lang="en-US">Increase Decrease In Payroll Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_IncreaseDecreaseInPayrollLiabilities" xlink:to="gels_IncreaseDecreaseInPayrollLiabilities_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_CurrentAssetsAbstract2_lbl0" xml:lang="en-US">Current Assets Abstract2</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CurrentAssetsAbstract2" xlink:to="gels_CurrentAssetsAbstract2_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_CurrentAssetsAbstract1_lbl0" xml:lang="en-US">Current Assets Abstract1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CurrentAssetsAbstract1" xlink:to="gels_CurrentAssetsAbstract1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_CurrentAssetsAbstract0_lbl0" xml:lang="en-US">Current Assets Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CurrentAssetsAbstract0" xlink:to="gels_CurrentAssetsAbstract0_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfBorrowingsExplanatory_lbl0" xml:lang="en-US">Disclosure of borrowings [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfBorrowingsExplanatory" xlink:to="ifrs-full_DisclosureOfBorrowingsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued_lbl1" xml:lang="en-US">Convertible Notes Converted Into Shares During Period On Convertible Notes Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued" xlink:to="gels_ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsExplanatory_lbl0" xml:lang="en-US">Disclosure of detailed information about borrowings [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsExplanatory" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsExplanatory_lbl0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeStatementAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeStatementAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncomeStatementAbstract_lbl" xml:lang="en-US">Profit or loss [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_IncomeStatementAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense_lbl0" xml:lang="en-US">Adjustments for depreciation and amortisation expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:to="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentPortionOfLongtermBorrowings_lbl0" xml:lang="en-US">Current portion of non-current borrowings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentPortionOfLongtermBorrowings" xlink:to="ifrs-full_CurrentPortionOfLongtermBorrowings_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for business combinations [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_AverageUsefulLifeForIntangible_lbl1" xml:lang="en-US">Average Useful Life For Intangible</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AverageUsefulLifeForIntangible" xlink:to="gels_AverageUsefulLifeForIntangible_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax_lbl1" xml:lang="en-US">Payments To Suppliers Public Offering Including Goods And Services Tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax" xlink:to="gels_PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ShareIssuedInLieuOfAdvisoryFeeAmount_lbl1" xml:lang="en-US">Share Issued In Lieu Of Advisory Fee Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareIssuedInLieuOfAdvisoryFeeAmount" xlink:to="gels_ShareIssuedInLieuOfAdvisoryFeeAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_SharesIssuedToARCGroupForIPORelatedFeesAmount_lbl1" xml:lang="en-US">Shares Issued To ARCGroup For IPORelated Fees Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedToARCGroupForIPORelatedFeesAmount" xlink:to="gels_SharesIssuedToARCGroupForIPORelatedFeesAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_FY29Member_lbl0" xml:lang="en-US">FY29 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_FY29Member" xlink:to="gels_FY29Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_WeightedAverageInterestRatePercentageMember_lbl0" xml:lang="en-US">Weighted Average Interest Rate Percentage Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_WeightedAverageInterestRatePercentageMember" xlink:to="gels_WeightedAverageInterestRatePercentageMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for intangible assets other than goodwill [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_CapitalRaisingCostIssuePrice_lbl1" xml:lang="en-US">Capital Raising Cost Issue Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CapitalRaisingCostIssuePrice" xlink:to="gels_CapitalRaisingCostIssuePrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_AdjustmentsForDecreaseIncreaseInDeferredRevenue_lbl1" xml:lang="en-US">Adjustments For Decrease Increase In Deferred Revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AdjustmentsForDecreaseIncreaseInDeferredRevenue" xlink:to="gels_AdjustmentsForDecreaseIncreaseInDeferredRevenue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ShorttermBorrowings_lbl2" xml:lang="en-US">Current borrowings</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ShorttermBorrowings" xlink:to="ifrs-full_ShorttermBorrowings_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_FY26Member_lbl0" xml:lang="en-US">FY26 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_FY26Member" xlink:to="gels_FY26Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_LongTermPercentage_lbl1" xml:lang="en-US">Long Term Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LongTermPercentage" xlink:to="gels_LongTermPercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_FebruaryTwoZeroTwoFiveConvertibleNoteMember_lbl0" xml:lang="en-US">February Two Zero Two Five Convertible Note Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_FebruaryTwoZeroTwoFiveConvertibleNoteMember" xlink:to="gels_FebruaryTwoZeroTwoFiveConvertibleNoteMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ShareIssuedInLieuOfServicesi_lbl1" xml:lang="en-US">Share Issued In Lieu Of Servicesi</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ShareIssuedInLieuOfServicesi" xlink:to="gels_ShareIssuedInLieuOfServicesi_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ReclassificationOfRelatedPartyLoan_lbl1" xml:lang="en-US">Reclassification Of Related Party Loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ReclassificationOfRelatedPartyLoan" xlink:to="gels_ReclassificationOfRelatedPartyLoan_lbl1"/>
    <loc xlink:type="locator" xlink:label="gels_ScheduleOfDeferredRevenueAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfDeferredRevenueAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfDeferredRevenueAbstract_lbl" xml:lang="en-US">Schedule Of Deferred Revenue Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfDeferredRevenueAbstract" xlink:to="gels_ScheduleOfDeferredRevenueAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLoss_lbl1" xml:lang="en-US">Profit (loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLoss_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear_lbl1" xml:lang="en-US">Percentage Of Forecast On Salary And Benefits Remainder Of Fiscal Year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear" xlink:to="gels_PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_InterestBearingFixedRateAbstract_lbl0" xml:lang="en-US">Interest Bearing Fixed Rate Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestBearingFixedRateAbstract" xlink:to="gels_InterestBearingFixedRateAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Assets_lbl0" xml:lang="en-US">Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_Assets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Liabilities_lbl0" xml:lang="en-US">Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Liabilities" xlink:to="ifrs-full_Liabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ResearchAndDevelopmentExpense_lbl1" xml:lang="en-US">Research and development expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ResearchAndDevelopmentExpense" xlink:to="ifrs-full_ResearchAndDevelopmentExpense_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_February2025ConvertibleNotesMember_lbl0" xml:lang="en-US">February2025 Convertible Notes Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_February2025ConvertibleNotesMember" xlink:to="gels_February2025ConvertibleNotesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock_lbl1" xml:lang="en-US">Schedule Of Movements In Ordinary Shares Capital Explanatory Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock" xlink:to="gels_ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CostOfSales_lbl0" xml:lang="en-US">Cost of sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CostOfSales" xlink:to="ifrs-full_CostOfSales_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_AverageGrowthTerm_lbl1" xml:lang="en-US">Average Growth Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AverageGrowthTerm" xlink:to="gels_AverageGrowthTerm_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentProvisionsForEmployeeBenefits_lbl3" xml:lang="en-US">Current provisions for employee benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentProvisionsForEmployeeBenefits" xlink:to="ifrs-full_CurrentProvisionsForEmployeeBenefits_lbl3"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TaxExpenseIncomeAtApplicableTaxRate_lbl0" xml:lang="en-US">Tax expense (income) at applicable tax rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TaxExpenseIncomeAtApplicableTaxRate" xlink:to="ifrs-full_TaxExpenseIncomeAtApplicableTaxRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RentalExpense_lbl0" xml:lang="en-US">Rental expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_RentalExpense" xlink:to="ifrs-full_RentalExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_AnnualLeaveTakens_lbl1" xml:lang="en-US">Annual Leave Takens</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AnnualLeaveTakens" xlink:to="gels_AnnualLeaveTakens_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_CY28Member_lbl0" xml:lang="en-US">CY28 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_CY28Member" xlink:to="gels_CY28Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid_lbl1" xml:lang="en-US">Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid" xlink:to="ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_lbl0" xml:lang="en-US">Disclosure of detailed information about intangible assets [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_BetweenTwoAndFiveYearsMember_lbl0" xml:lang="en-US">Between Two And Five Years Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_BetweenTwoAndFiveYearsMember" xlink:to="gels_BetweenTwoAndFiveYearsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_lbl0" xml:lang="en-US">Useful life measured as period of time, intangible assets other than goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Equity_lbl2" xml:lang="en-US">Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_Equity_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_lbl0" xml:lang="en-US">Description of accounting policy for employee benefits [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ConvertibleNoteMember_lbl0" xml:lang="en-US">Convertible Note Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNoteMember" xlink:to="gels_ConvertibleNoteMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProfitLossBeforeTax_lbl3" xml:lang="en-US">Profit (loss) before tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossBeforeTax_lbl3"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory_lbl0" xml:lang="en-US">Disclosure of employee benefits [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:to="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ExercisePriceShareOptionsGranted2019_lbl0" xml:lang="en-US">Exercise price, share options granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExercisePriceShareOptionsGranted2019" xlink:to="ifrs-full_ExercisePriceShareOptionsGranted2019_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_FY28Member_lbl0" xml:lang="en-US">FY28 Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_FY28Member" xlink:to="gels_FY28Member_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions_lbl0" xml:lang="en-US">Increase (decrease) through share-based payment transactions, equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions" xlink:to="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherReceivables_lbl0" xml:lang="en-US">Other receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherReceivables" xlink:to="ifrs-full_OtherReceivables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory_lbl0" xml:lang="en-US">Disclosure of accounting judgements and estimates [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory" xlink:to="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_PercentageOfLongTerm_lbl1" xml:lang="en-US">Percentage Of Long Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PercentageOfLongTerm" xlink:to="gels_PercentageOfLongTerm_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ProvisionsForEmployeeBenefits_lbl0" xml:lang="en-US">Provisions for employee benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProvisionsForEmployeeBenefits" xlink:to="ifrs-full_ProvisionsForEmployeeBenefits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory_lbl0" xml:lang="en-US">Disclosure of information about key management personnel [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory" xlink:to="ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives_lbl2" xml:lang="en-US">Gains (losses) on change in fair value of derivatives</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" xlink:to="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory_lbl0" xml:lang="en-US">Disclosure of reconciliation of changes in intangible assets and goodwill [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory" xlink:to="ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfInterestsInSubsidiariesExplanatory_lbl0" xml:lang="en-US">Disclosure of interests in subsidiaries [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfInterestsInSubsidiariesExplanatory" xlink:to="ifrs-full_DisclosureOfInterestsInSubsidiariesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherExpenseByNature_lbl0" xml:lang="en-US">Other expenses, by nature</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherExpenseByNature" xlink:to="ifrs-full_OtherExpenseByNature_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_EstimateTermOfUsefulLife_lbl1" xml:lang="en-US">Estimate Term Of Useful Life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_EstimateTermOfUsefulLife" xlink:to="gels_EstimateTermOfUsefulLife_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties_lbl0" xml:lang="en-US">Receivables due from related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties" xlink:to="ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ResearchDevelopmentTaxIncentive_lbl1" xml:lang="en-US">Research Development Tax Incentive</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ResearchDevelopmentTaxIncentive" xlink:to="gels_ResearchDevelopmentTaxIncentive_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_PeriodForInterestFreeLoanFromRelatedParties_lbl1" xml:lang="en-US">Period For Interest Free Loan From Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_PeriodForInterestFreeLoanFromRelatedParties" xlink:to="gels_PeriodForInterestFreeLoanFromRelatedParties_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock_lbl1" xml:lang="en-US">Description Of Accounting Policy For Comparative Figurestext Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock" xlink:to="gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_InitialPublicOfferingShares_lbl1" xml:lang="en-US">Initial Public Offering Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InitialPublicOfferingShares" xlink:to="gels_InitialPublicOfferingShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ExpenseByNatureAbstract_lbl0" xml:lang="en-US">Expenses by nature [abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="ifrs-full_ExpenseByNatureAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfAuditorsRemunerationExplanatory_lbl0" xml:lang="en-US">Disclosure of auditors&apos; remuneration [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfAuditorsRemunerationExplanatory" xlink:to="ifrs-full_DisclosureOfAuditorsRemunerationExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ConvertibleNotesFromRelatedPartiesMember_lbl0" xml:lang="en-US">Convertible Notes From Related Parties Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ConvertibleNotesFromRelatedPartiesMember" xlink:to="gels_ConvertibleNotesFromRelatedPartiesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory_lbl0" xml:lang="en-US">Disclosure of events after reporting period [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" xlink:to="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_InterestExpenseOnLoansFromDirectors_lbl1" xml:lang="en-US">Interest Expense On Loans From Directors</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_InterestExpenseOnLoansFromDirectors" xlink:to="gels_InterestExpenseOnLoansFromDirectors_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_SharesIssuedInLieuOfMarketingFeesShares_lbl1" xml:lang="en-US">Shares Issued In Lieu Of Marketing Fees Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_SharesIssuedInLieuOfMarketingFeesShares" xlink:to="gels_SharesIssuedInLieuOfMarketingFeesShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialLiabilitiesExplanatory_lbl0" xml:lang="en-US">Disclosure of financial liabilities [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialLiabilitiesExplanatory" xlink:to="ifrs-full_DisclosureOfFinancialLiabilitiesExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued_lbl1" xml:lang="en-US">Accrued Expenses Incurred During Period On Convertible Notes Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued" xlink:to="gels_AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NumberOfSharesIssuedAndFullyPaid_lbl2" xml:lang="en-US">Number of shares issued and fully paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NumberOfSharesIssuedAndFullyPaid" xlink:to="ifrs-full_NumberOfSharesIssuedAndFullyPaid_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_lbl0" xml:lang="en-US">Disclosure of basis of preparation of financial statements [text block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" xlink:to="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NetAssetsLiabilities_lbl0" xml:lang="en-US">Assets (liabilities)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_NetAssetsLiabilities" xlink:to="ifrs-full_NetAssetsLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_ScheduleOfResearchAndDevelopmentExpensetextBlock_lbl1" xml:lang="en-US">Schedule Of Research And Development Expensetext Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_ScheduleOfResearchAndDevelopmentExpensetextBlock" xlink:to="gels_ScheduleOfResearchAndDevelopmentExpensetextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="gels_LongTermEBITDAMember_lbl0" xml:lang="en-US">Long Term EBITDAMember</label>
<!-- [WMV6][aycnn5Pw/XkQo7Ex2PGBU4fJZY0GSUUltWRBBTxWk/wQg++PS5j/HXBUWvOoR0VjUpjdsGN2ztnAANt8VfQbEyTZE88v7TVb9IC/4CnY6GaWvZuWk4vmbmi1SwJO2FaVLNZaTDxNxFOqmobcWM/t3h4n1Zbg843fKLGi945kz7PmO56PpxlKzGlVK1GFU7JJGFEmewHjnEMJGcqzg0luO8Y35HsBuWH3gKg4EbcRgidRav1tDf6m8FbOWLORnq8KbPEGMPFCHp3ojhMBtOmXOZkKB1KDsymHhEIULo5qWPaYYukHl3QH7AANXEuJNF4zLDGv1L8zAQ==] CSR-->
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="gels_LongTermEBITDAMember" xlink:to="gels_LongTermEBITDAMember_lbl0"/>
  </labelLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>12
<FILENAME>gels-20250630_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Fri Nov 14 21:52:18 UTC 2025 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ConsolidatedIncomeStatement" roleURI="http://www.gelteq.com/role/ConsolidatedIncomeStatement"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ConsolidatedBalanceSheet" roleURI="http://www.gelteq.com/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ShareholdersEquityType2or3" roleURI="http://www.gelteq.com/role/ShareholdersEquityType2or3"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ConsolidatedCashFlow" roleURI="http://www.gelteq.com/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_GeneralInformation" roleURI="http://www.gelteq.com/role/GeneralInformation"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_BasisofPreparation" roleURI="http://www.gelteq.com/role/BasisofPreparation"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_SummaryofSignificantAccountingPolicies" roleURI="http://www.gelteq.com/role/SummaryofSignificantAccountingPolicies"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_CriticalAccountingJudgementsEstimatesandAssumptions" roleURI="http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptions"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_OperatingSegments" roleURI="http://www.gelteq.com/role/OperatingSegments"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_RevenuefromContractswithCustomers" roleURI="http://www.gelteq.com/role/RevenuefromContractswithCustomers"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_OtherIncome" roleURI="http://www.gelteq.com/role/OtherIncome"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_EmploymentExpenses" roleURI="http://www.gelteq.com/role/EmploymentExpenses"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_CorporateExpenses" roleURI="http://www.gelteq.com/role/CorporateExpenses"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_IPORelatedExpenses" roleURI="http://www.gelteq.com/role/IPORelatedExpenses"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_DepreciationandAmortisationExpense" roleURI="http://www.gelteq.com/role/DepreciationandAmortisationExpense"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ResearchExpenses" roleURI="http://www.gelteq.com/role/ResearchExpenses"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_FinanceCosts" roleURI="http://www.gelteq.com/role/FinanceCosts"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_IncomeTaxExpense" roleURI="http://www.gelteq.com/role/IncomeTaxExpense"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_CashandCashEquivalents" roleURI="http://www.gelteq.com/role/CashandCashEquivalents"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_TradeandOtherReceivables" roleURI="http://www.gelteq.com/role/TradeandOtherReceivables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_PrepaymentsandOtherAssets" roleURI="http://www.gelteq.com/role/PrepaymentsandOtherAssets"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_IntangibleAssets" roleURI="http://www.gelteq.com/role/IntangibleAssets"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_TradeandOtherPayables" roleURI="http://www.gelteq.com/role/TradeandOtherPayables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_DeferredRevenue" roleURI="http://www.gelteq.com/role/DeferredRevenue"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_Borrowings" roleURI="http://www.gelteq.com/role/Borrowings"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_EmployeeBenefitsProvisions" roleURI="http://www.gelteq.com/role/EmployeeBenefitsProvisions"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_IssuedCapital" roleURI="http://www.gelteq.com/role/IssuedCapital"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_Dividends" roleURI="http://www.gelteq.com/role/Dividends"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_FinancialRiskManagement" roleURI="http://www.gelteq.com/role/FinancialRiskManagement"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_KeyManagementPersonnel" roleURI="http://www.gelteq.com/role/KeyManagementPersonnel"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_Guarantees" roleURI="http://www.gelteq.com/role/Guarantees"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ContingentAssetsLiabilitiesandCommitments" roleURI="http://www.gelteq.com/role/ContingentAssetsLiabilitiesandCommitments"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_CapitalCommitmentsPropertyPlantandEquipment" roleURI="http://www.gelteq.com/role/CapitalCommitmentsPropertyPlantandEquipment"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_RelatedPartyTransactions" roleURI="http://www.gelteq.com/role/RelatedPartyTransactions"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_InterestsinSubsidiaries" roleURI="http://www.gelteq.com/role/InterestsinSubsidiaries"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_RemunerationofAuditors" roleURI="http://www.gelteq.com/role/RemunerationofAuditors"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_EventsAftertheReportingPeriod" roleURI="http://www.gelteq.com/role/EventsAftertheReportingPeriod"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivities" roleURI="http://www.gelteq.com/role/ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivities"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ChangesinLiabilitiesArisingfromFinancingActivities" roleURI="http://www.gelteq.com/role/ChangesinLiabilitiesArisingfromFinancingActivities"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_LossPerShare" roleURI="http://www.gelteq.com/role/LossPerShare"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_AccountingPoliciesByPolicy" roleURI="http://www.gelteq.com/role/AccountingPoliciesByPolicy"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_SummaryofSignificantAccountingPoliciesTables" roleURI="http://www.gelteq.com/role/SummaryofSignificantAccountingPoliciesTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_RevenuefromContractswithCustomersTables" roleURI="http://www.gelteq.com/role/RevenuefromContractswithCustomersTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_OtherIncomeTables" roleURI="http://www.gelteq.com/role/OtherIncomeTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_EmploymentExpensesTables" roleURI="http://www.gelteq.com/role/EmploymentExpensesTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_CorporateExpensesTables" roleURI="http://www.gelteq.com/role/CorporateExpensesTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_IPORelatedExpensesTables" roleURI="http://www.gelteq.com/role/IPORelatedExpensesTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_DepreciationandAmortisationExpenseTables" roleURI="http://www.gelteq.com/role/DepreciationandAmortisationExpenseTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ResearchExpensesTables" roleURI="http://www.gelteq.com/role/ResearchExpensesTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_FinanceCostsTables" roleURI="http://www.gelteq.com/role/FinanceCostsTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_IncomeTaxExpenseTables" roleURI="http://www.gelteq.com/role/IncomeTaxExpenseTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_CashandCashEquivalentsTables" roleURI="http://www.gelteq.com/role/CashandCashEquivalentsTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_TradeandOtherReceivablesTables" roleURI="http://www.gelteq.com/role/TradeandOtherReceivablesTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_PrepaymentsandOtherAssetsTables" roleURI="http://www.gelteq.com/role/PrepaymentsandOtherAssetsTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_IntangibleAssetsTables" roleURI="http://www.gelteq.com/role/IntangibleAssetsTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_TradeandOtherPayablesTables" roleURI="http://www.gelteq.com/role/TradeandOtherPayablesTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_DeferredRevenueTables" roleURI="http://www.gelteq.com/role/DeferredRevenueTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_BorrowingsTables" roleURI="http://www.gelteq.com/role/BorrowingsTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_EmployeeBenefitsProvisionsTables" roleURI="http://www.gelteq.com/role/EmployeeBenefitsProvisionsTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_IssuedCapitalTables" roleURI="http://www.gelteq.com/role/IssuedCapitalTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_FinancialRiskManagementTables" roleURI="http://www.gelteq.com/role/FinancialRiskManagementTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_KeyManagementPersonnelTables" roleURI="http://www.gelteq.com/role/KeyManagementPersonnelTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_RelatedPartyTransactionsTables" roleURI="http://www.gelteq.com/role/RelatedPartyTransactionsTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_InterestsinSubsidiariesTables" roleURI="http://www.gelteq.com/role/InterestsinSubsidiariesTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_RemunerationofAuditorsTables" roleURI="http://www.gelteq.com/role/RemunerationofAuditorsTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTables" roleURI="http://www.gelteq.com/role/ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ChangesinLiabilitiesArisingfromFinancingActivitiesTables" roleURI="http://www.gelteq.com/role/ChangesinLiabilitiesArisingfromFinancingActivitiesTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_LossPerShareTables" roleURI="http://www.gelteq.com/role/LossPerShareTables"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeTable" roleURI="http://www.gelteq.com/role/ScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofRevenuefromContractswithCustomersTable" roleURI="http://www.gelteq.com/role/ScheduleofRevenuefromContractswithCustomersTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofDisaggregationofRevenuebyGeographicalLocationTable" roleURI="http://www.gelteq.com/role/ScheduleofDisaggregationofRevenuebyGeographicalLocationTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofOtherIncomeTable" roleURI="http://www.gelteq.com/role/ScheduleofOtherIncomeTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofEmploymentExpensesTable" roleURI="http://www.gelteq.com/role/ScheduleofEmploymentExpensesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofCorporateExpensesTable" roleURI="http://www.gelteq.com/role/ScheduleofCorporateExpensesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofIPORelatedExpensesTable" roleURI="http://www.gelteq.com/role/ScheduleofIPORelatedExpensesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofDepreciationandAmortisationExpenseTable" roleURI="http://www.gelteq.com/role/ScheduleofDepreciationandAmortisationExpenseTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofResearchExpensesTable" roleURI="http://www.gelteq.com/role/ScheduleofResearchExpensesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofFinanceCostsTable" roleURI="http://www.gelteq.com/role/ScheduleofFinanceCostsTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofEffectiveIncomeTaxRateReconciliationTable" roleURI="http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofEffectiveIncomeTaxRateReconciliationTable_Parentheticals" roleURI="http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable_Parentheticals"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofOtherDeferredTaxAssetsandPotentialTaxBenefitforTaxLossesTable" roleURI="http://www.gelteq.com/role/ScheduleofOtherDeferredTaxAssetsandPotentialTaxBenefitforTaxLossesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofUnusedTaxLossesDeferredTaxAssetTable" roleURI="http://www.gelteq.com/role/ScheduleofUnusedTaxLossesDeferredTaxAssetTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofCashandCashEquivalentsTable" roleURI="http://www.gelteq.com/role/ScheduleofCashandCashEquivalentsTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofTradeandOtherReceivablesTable" roleURI="http://www.gelteq.com/role/ScheduleofTradeandOtherReceivablesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofPrepaymentsandOtherAssetsTable" roleURI="http://www.gelteq.com/role/ScheduleofPrepaymentsandOtherAssetsTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofIntangibleAssetsTable" roleURI="http://www.gelteq.com/role/ScheduleofIntangibleAssetsTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofReconciliationsoftheWrittenDownValuesTable" roleURI="http://www.gelteq.com/role/ScheduleofReconciliationsoftheWrittenDownValuesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofTradeandOtherPayablesTable" roleURI="http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofDeferredRevenueTable" roleURI="http://www.gelteq.com/role/ScheduleofDeferredRevenueTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofRecognisedasRevenueinFuturePeriodsTable" roleURI="http://www.gelteq.com/role/ScheduleofRecognisedasRevenueinFuturePeriodsTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofBorrowingsfromRelatedPartiesTable" roleURI="http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofBorrowingsfromRelatedPartiesTable_Parentheticals" roleURI="http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable_Parentheticals"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofMovementofShareholderLoansTable" roleURI="http://www.gelteq.com/role/ScheduleofMovementofShareholderLoansTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofMovementofConvertibleNotesTable" roleURI="http://www.gelteq.com/role/ScheduleofMovementofConvertibleNotesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofMovementofDebtDiscountonConvertibleNotesTable" roleURI="http://www.gelteq.com/role/ScheduleofMovementofDebtDiscountonConvertibleNotesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofEmployeeBenefitsProvisionsLiabilitiesTable" roleURI="http://www.gelteq.com/role/ScheduleofEmployeeBenefitsProvisionsLiabilitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofEmployeeEntitlementsAnnualLeaveTable" roleURI="http://www.gelteq.com/role/ScheduleofEmployeeEntitlementsAnnualLeaveTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofEmployeeEntitlementsLongServiceleaveTable" roleURI="http://www.gelteq.com/role/ScheduleofEmployeeEntitlementsLongServiceleaveTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofOrdinarySharesTable" roleURI="http://www.gelteq.com/role/ScheduleofOrdinarySharesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofMovementsinOrdinaryShareCapitalTable" roleURI="http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofCarryingAmountintheStatementofFinancialPositionTable" roleURI="http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofPersonswereDirectorsofGelteqLimitedTable" roleURI="http://www.gelteq.com/role/ScheduleofPersonswereDirectorsofGelteqLimitedTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofKeyManagementPersonneloftheConsolidatedEntityTable" roleURI="http://www.gelteq.com/role/ScheduleofKeyManagementPersonneloftheConsolidatedEntityTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofTransactionsOccurredwithRelatedPartiesTable" roleURI="http://www.gelteq.com/role/ScheduleofTransactionsOccurredwithRelatedPartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable" roleURI="http://www.gelteq.com/role/ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofBalancesareOutstandingwithRelatedPartiesTable" roleURI="http://www.gelteq.com/role/ScheduleofBalancesareOutstandingwithRelatedPartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofPrincipalSubsidiariesTable" roleURI="http://www.gelteq.com/role/ScheduleofPrincipalSubsidiariesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofServicesProvidedbytheAuditorsTable" roleURI="http://www.gelteq.com/role/ScheduleofServicesProvidedbytheAuditorsTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable" roleURI="http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesTable" roleURI="http://www.gelteq.com/role/ScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesTable"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ScheduleofLossPerShareTable" roleURI="http://www.gelteq.com/role/ScheduleofLossPerShareTable"/>
  <roleRef xlink:type="simple" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#CybersecurityRiskManagementAndStrategyDisclosure" roleURI="http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_CriticalAccountingJudgementsEstimatesandAssumptionsDetails" roleURI="http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptionsDetails"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_OperatingSegmentsDetails" roleURI="http://www.gelteq.com/role/OperatingSegmentsDetails"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_TradeandOtherReceivablesDetails" roleURI="http://www.gelteq.com/role/TradeandOtherReceivablesDetails"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_IntangibleAssetsDetails" roleURI="http://www.gelteq.com/role/IntangibleAssetsDetails"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_DeferredRevenueDetails" roleURI="http://www.gelteq.com/role/DeferredRevenueDetails"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_BorrowingsDetails" roleURI="http://www.gelteq.com/role/BorrowingsDetails"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_IssuedCapitalDetails" roleURI="http://www.gelteq.com/role/IssuedCapitalDetails"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_FinancialRiskManagementDetails" roleURI="http://www.gelteq.com/role/FinancialRiskManagementDetails"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_KeyManagementPersonnelDetails" roleURI="http://www.gelteq.com/role/KeyManagementPersonnelDetails"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_ContingentAssetsLiabilitiesandCommitmentsDetails" roleURI="http://www.gelteq.com/role/ContingentAssetsLiabilitiesandCommitmentsDetails"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_CapitalCommitmentsPropertyPlantandEquipmentDetails" roleURI="http://www.gelteq.com/role/CapitalCommitmentsPropertyPlantandEquipmentDetails"/>
  <roleRef xlink:type="simple" xlink:href="gels-20250630.xsd#gels_r_EventsAftertheReportingPeriodDetails" roleURI="http://www.gelteq.com/role/EventsAftertheReportingPeriodDetails"/>
  <roleRef xlink:type="simple" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#cover" roleURI="http://xbrl.sec.gov/dei/role/document/Cover"/>
  <roleRef xlink:type="simple" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#ai" roleURI="http://xbrl.sec.gov/dei/role/document/AuditInformation"/>
  <presentationLink xlink:role="http://www.gelteq.com/role/ConsolidatedIncomeStatement" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeStatementAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeStatementAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RevenueAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_RevenueAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromContractsWithCustomers" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RevenueFromContractsWithCustomers"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RevenueAbstract" xlink:to="ifrs-full_RevenueFromContractsWithCustomers" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CostOfSales" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CostOfSales"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RevenueAbstract" xlink:to="ifrs-full_CostOfSales" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GrossProfit" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GrossProfit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RevenueAbstract" xlink:to="ifrs-full_GrossProfit" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RevenueAbstract" xlink:to="ifrs-full_OtherIncome" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ExpenseByNatureAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ExpenseByNatureAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_ExpenseByNatureAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EmployeeBenefitsExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EmployeeBenefitsExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="ifrs-full_EmployeeBenefitsExpense" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="CorporateExpenses" xlink:href="gels-20250630.xsd#gels_CorporateExpenses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="CorporateExpenses" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShareIssueRelatedCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShareIssueRelatedCost"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="ifrs-full_ShareIssueRelatedCost" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationAndAmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationAndAmortisationExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="ifrs-full_DepreciationAndAmortisationExpense" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ResearchAndDevelopmentExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ResearchAndDevelopmentExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="ifrs-full_ResearchAndDevelopmentExpense" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdvertisingExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdvertisingExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="ifrs-full_AdvertisingExpense" order="5.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FeeAndCommissionExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FeeAndCommissionExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="ifrs-full_FeeAndCommissionExpense" order="6.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ConsultingFees" xlink:href="gels-20250630.xsd#gels_ConsultingFees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="ConsultingFees" order="7.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherExpenseByNature" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherExpenseByNature"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="ifrs-full_OtherExpenseByNature" order="8.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InventoryWritedown2011" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InventoryWritedown2011"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ExpenseByNatureAbstract" xlink:to="ifrs-full_InventoryWritedown2011" order="9.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossFromOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossFromOperatingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_ProfitLossFromOperatingActivities" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinanceCosts" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FinanceCosts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_FinanceCosts" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="GainandlossOnExtinguishment" xlink:href="gels-20250630.xsd#gels_GainandlossOnExtinguishment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="GainandlossOnExtinguishment" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_ProfitLossBeforeTax" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations" order="7.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_ProfitLoss" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_OtherComprehensiveIncome" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BasicEarningsLossPerShare" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BasicEarningsLossPerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_BasicEarningsLossPerShare" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DilutedEarningsLossPerShare" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DilutedEarningsLossPerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IncomeStatementAbstract" xlink:to="ifrs-full_DilutedEarningsLossPerShare" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ConsolidatedBalanceSheet" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfFinancialPositionAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentAssetsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_CurrentAssetsAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CashAndCashEquivalents" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherCurrentReceivables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentReceivables" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentAssetsAbstract" xlink:to="ifrs-full_CurrentAssets" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentAssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentAssetsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_NoncurrentAssetsAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentAssetsAbstract" xlink:to="ifrs-full_PropertyPlantAndEquipment" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentAssetsAbstract" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LongtermDeposits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LongtermDeposits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentAssetsAbstract" xlink:to="ifrs-full_LongtermDeposits" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentAssetsAbstract" xlink:to="ifrs-full_NoncurrentAssets" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Assets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Assets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_Assets" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentLiabilitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_CurrentLiabilitiesAbstract" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherCurrentPayables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentPayables" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredIncomeIncludingContractLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredIncomeIncludingContractLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_DeferredIncomeIncludingContractLiabilities" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShorttermBorrowings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_ShorttermBorrowings" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentLeaseLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentLeaseLiabilities" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentProvisionsForEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentProvisionsForEmployeeBenefits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentProvisionsForEmployeeBenefits" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentLiabilities" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentLiabilitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_NoncurrentLiabilitiesAbstract" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LongtermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LongtermBorrowings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_LongtermBorrowings" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentProvisionsForEmployeeBenefits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentLiabilities" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Liabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Liabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_Liabilities" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NetAssetsLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NetAssetsLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_NetAssetsLiabilities" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EquityAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EquityAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfFinancialPositionAbstract" xlink:to="ifrs-full_EquityAbstract" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_IssuedCapital" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AccumulatedOtherComprehensiveIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_AccumulatedOtherComprehensiveIncome" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Equity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EquityAbstract" xlink:to="ifrs-full_Equity" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ShareholdersEquityType2or3" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ConsolidatedStatementOfChangesInEquityAbstract" xlink:href="gels-20250630.xsd#gels_ConsolidatedStatementOfChangesInEquityAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityTable" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfChangesInEquityTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfChangesInEquityLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfChangesInEquityLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConsolidatedStatementOfChangesInEquityAbstract" xlink:to="ifrs-full_StatementOfChangesInEquityTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComponentsOfEquityAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityTable" xlink:to="ifrs-full_ComponentsOfEquityAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapitalMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_IssuedCapitalMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherReservesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherReservesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_OtherReservesMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RetainedEarningsMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RetainedEarningsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_RetainedEarningsMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComponentsOfEquityDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComponentsOfEquityDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ComponentsOfEquityAxis" xlink:to="ifrs-full_ComponentsOfEquityDomain" order="3.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityTable" xlink:to="ifrs-full_StatementOfChangesInEquityLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Equity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_Equity" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="TransactionsWithOwnersInTheirCapacityAsOwnersAbstract" xlink:href="gels-20250630.xsd#gels_TransactionsWithOwnersInTheirCapacityAsOwnersAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="TransactionsWithOwnersInTheirCapacityAsOwnersAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsWithOwnersInTheirCapacityAsOwnersAbstract" xlink:to="ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareCapitalSubscribed" xlink:href="gels-20250630.xsd#gels_ShareCapitalSubscribed"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsWithOwnersInTheirCapacityAsOwnersAbstract" xlink:to="ShareCapitalSubscribed" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Equity_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Equity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TransactionsWithOwnersInTheirCapacityAsOwnersAbstract" xlink:to="ifrs-full_Equity_0" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_ProfitLoss" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_OtherComprehensiveIncome" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComprehensiveIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ifrs-full_ComprehensiveIncome" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IssueOfSharesOnPlacement" xlink:href="gels-20250630.xsd#gels_IssueOfSharesOnPlacement"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="IssueOfSharesOnPlacement" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareIssuedInLieuOfServicesi" xlink:href="gels-20250630.xsd#gels_ShareIssuedInLieuOfServicesi"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ShareIssuedInLieuOfServicesi" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharePurchaseAgreementCommitment" xlink:href="gels-20250630.xsd#gels_SharePurchaseAgreementCommitment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="SharePurchaseAgreementCommitment" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareIssuedTowardsRepaymentOfConvertibleNotes" xlink:href="gels-20250630.xsd#gels_ShareIssuedTowardsRepaymentOfConvertibleNotes"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="ShareIssuedTowardsRepaymentOfConvertibleNotes" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharesIssuedToARCGroupForIPORelatedFees" xlink:href="gels-20250630.xsd#gels_SharesIssuedToARCGroupForIPORelatedFees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="SharesIssuedToARCGroupForIPORelatedFees" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CostOfCapitalRaising" xlink:href="gels-20250630.xsd#gels_CostOfCapitalRaising"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfChangesInEquityLineItems" xlink:to="CostOfCapitalRaising" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ConsolidatedCashFlow" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_StatementOfCashFlowsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_StatementOfCashFlowsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:to="ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TaxIncentivesFromResearchAndDevelopmentOperatingActivities" xlink:href="gels-20250630.xsd#gels_TaxIncentivesFromResearchAndDevelopmentOperatingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:to="TaxIncentivesFromResearchAndDevelopmentOperatingActivities" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax" xlink:href="gels-20250630.xsd#gels_PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:to="PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForInterestAndOtherFinanceCosts" xlink:href="gels-20250630.xsd#gels_AdjustmentsForInterestAndOtherFinanceCosts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:to="AdjustmentsForInterestAndOtherFinanceCosts" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ProceedsFromReleaseOfSecurityDeposits" xlink:href="gels-20250630.xsd#gels_ProceedsFromReleaseOfSecurityDeposits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="ProceedsFromReleaseOfSecurityDeposits" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_StatementOfCashFlowsAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromIssuingShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProceedsFromIssuingShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_ProceedsFromIssuingShares" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RepaymentsOfNoncurrentBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RepaymentsOfNoncurrentBorrowings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_RepaymentsOfNoncurrentBorrowings" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsForShareIssueCosts" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PaymentsForShareIssueCosts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_PaymentsForShareIssueCosts" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" order="5.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_IncreaseDecreaseInCashAndCashEquivalents" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_CashAndCashEquivalents" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract" xlink:to="ifrs-full_CashAndCashEquivalents_0" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/GeneralInformation" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="GeneralInformationAbstract" xlink:href="gels-20250630.xsd#gels_GeneralInformationAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="GeneralInformationAbstract" xlink:to="ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/BasisofPreparation" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_NotesAndOtherExplanatoryInformationAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NotesAndOtherExplanatoryInformationAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NotesAndOtherExplanatoryInformationAbstract" xlink:to="ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/SummaryofSignificantAccountingPolicies" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfChangesInAccountingEstimatesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfChangesInAccountingEstimatesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfChangesInAccountingEstimatesAbstract" xlink:to="ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptions" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="CriticalAccountingJudgementsEstimatesAndAssumptionsAbstract" xlink:href="gels-20250630.xsd#gels_CriticalAccountingJudgementsEstimatesAndAssumptionsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CriticalAccountingJudgementsEstimatesAndAssumptionsAbstract" xlink:to="ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/OperatingSegments" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfOperatingSegmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsAbstract" xlink:to="ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/RevenuefromContractswithCustomers" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract" xlink:to="ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/OtherIncome" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="OtherIncomesAbstract" xlink:href="gels-20250630.xsd#gels_OtherIncomesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfExpensesByNatureExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfExpensesByNatureExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherIncomesAbstract" xlink:to="ifrs-full_DisclosureOfExpensesByNatureExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/EmploymentExpenses" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="EmploymentExpensesAbstract" xlink:href="gels-20250630.xsd#gels_EmploymentExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfEmployeeExpenseExplanatory" xlink:href="gels-20250630.xsd#gels_DisclosureOfEmployeeExpenseExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmploymentExpensesAbstract" xlink:to="DisclosureOfEmployeeExpenseExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/CorporateExpenses" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="DisclosureOfCorporateExpensesAbstract" xlink:href="gels-20250630.xsd#gels_DisclosureOfCorporateExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfCorporateExpensesExplanatoryTextBlock" xlink:href="gels-20250630.xsd#gels_DisclosureOfCorporateExpensesExplanatoryTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfCorporateExpensesAbstract" xlink:to="DisclosureOfCorporateExpensesExplanatoryTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/IPORelatedExpenses" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="InitialPublicOfferingRelatedExpensesAbstract" xlink:href="gels-20250630.xsd#gels_InitialPublicOfferingRelatedExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfAttributionOfIPORelatedExpenseExplanatory" xlink:href="gels-20250630.xsd#gels_DisclosureOfAttributionOfIPORelatedExpenseExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="InitialPublicOfferingRelatedExpensesAbstract" xlink:to="DisclosureOfAttributionOfIPORelatedExpenseExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/DepreciationandAmortisationExpense" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationAndAmortisationExpenseAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationAndAmortisationExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DepreciationAndAmortisationExpenseAbstract" xlink:to="ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ResearchExpenses" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_MaterialIncomeAndExpenseAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MaterialIncomeAndExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MaterialIncomeAndExpenseAbstract" xlink:to="ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/FinanceCosts" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="FinanceCostsAbstract" xlink:href="gels-20250630.xsd#gels_FinanceCostsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinanceCostExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinanceCostExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinanceCostsAbstract" xlink:to="ifrs-full_DisclosureOfFinanceCostExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/IncomeTaxExpense" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIncomeTaxExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIncomeTaxExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:to="ifrs-full_DisclosureOfIncomeTaxExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/CashandCashEquivalents" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashAndCashEquivalentsAbstract" xlink:to="ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/TradeandOtherReceivables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherReceivablesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/PrepaymentsandOtherAssets" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfPrepaymentsAndOtherAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfPrepaymentsAndOtherAssetsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract" xlink:to="ifrs-full_DisclosureOfPrepaymentsAndOtherAssetsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/IntangibleAssets" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsAndGoodwillAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsAndGoodwillAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IntangibleAssetsAndGoodwillAbstract" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/TradeandOtherPayables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayablesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TradeAndOtherPayablesAbstract" xlink:to="ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/DeferredRevenue" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="DisclosureOfDeferredRevenueAbstract" xlink:href="gels-20250630.xsd#gels_DisclosureOfDeferredRevenueAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDeferredIncomeExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDeferredIncomeExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfDeferredRevenueAbstract" xlink:to="ifrs-full_DisclosureOfDeferredIncomeExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/Borrowings" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfBorrowingsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfBorrowingsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_BorrowingsAbstract" xlink:to="ifrs-full_DisclosureOfBorrowingsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/EmployeeBenefitsProvisions" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfEmployeeBenefitsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:to="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/IssuedCapital" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapitalAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIssuedCapitalExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIssuedCapitalExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="ifrs-full_DisclosureOfIssuedCapitalExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/Dividends" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="DisclosureOfDividendsAbstract" xlink:href="gels-20250630.xsd#gels_DisclosureOfDividendsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDividendsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDividendsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfDividendsAbstract" xlink:to="ifrs-full_DisclosureOfDividendsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/FinancialRiskManagement" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="FinancialRiskManagementAbstract" xlink:href="gels-20250630.xsd#gels_FinancialRiskManagementAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialRiskManagementExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialRiskManagementAbstract" xlink:to="ifrs-full_DisclosureOfFinancialRiskManagementExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/KeyManagementPersonnel" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="KeyManagementPersonnelAbstract" xlink:href="gels-20250630.xsd#gels_KeyManagementPersonnelAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="KeyManagementPersonnelAbstract" xlink:to="ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/Guarantees" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CorporateInformationAndStatementOfIFRSComplianceAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CorporateInformationAndStatementOfIFRSComplianceAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CorporateInformationAndStatementOfIFRSComplianceAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ContingentAssetsLiabilitiesandCommitments" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ContingentAssetsLiabilitiesAndCommitmentsAbstract" xlink:href="gels-20250630.xsd#gels_ContingentAssetsLiabilitiesAndCommitmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingentAssetsLiabilitiesAndCommitmentsAbstract" xlink:to="ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/CapitalCommitmentsPropertyPlantandEquipment" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CapitalCommitmentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CapitalCommitmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfCommitmentsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CapitalCommitmentsAbstract" xlink:to="ifrs-full_DisclosureOfCommitmentsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/RelatedPartyTransactions" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RelatedPartyTransactionsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfRelatedPartyExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfRelatedPartyExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RelatedPartyTransactionsAbstract" xlink:to="ifrs-full_DisclosureOfRelatedPartyExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/InterestsinSubsidiaries" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="InterestsInSubsidiariesAbstract" xlink:href="gels-20250630.xsd#gels_InterestsInSubsidiariesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInterestsInSubsidiariesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfInterestsInSubsidiariesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="InterestsInSubsidiariesAbstract" xlink:to="ifrs-full_DisclosureOfInterestsInSubsidiariesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/RemunerationofAuditors" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_AuditorsRemunerationAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AuditorsRemunerationAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAuditorsRemunerationExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAuditorsRemunerationExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AuditorsRemunerationAbstract" xlink:to="ifrs-full_DisclosureOfAuditorsRemunerationExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/EventsAftertheReportingPeriod" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="EventsAfterTheReportingPeriodAbstract" xlink:href="gels-20250630.xsd#gels_EventsAfterTheReportingPeriodAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EventsAfterTheReportingPeriodAbstract" xlink:to="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivities" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract" xlink:href="gels-20250630.xsd#gels_ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract" xlink:to="ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ChangesinLiabilitiesArisingfromFinancingActivities" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract" xlink:to="ifrs-full_DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/LossPerShare" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_EarningsPerShareAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EarningsPerShareAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfEarningsPerShareExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfEarningsPerShareExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EarningsPerShareAbstract" xlink:to="ifrs-full_DisclosureOfEarningsPerShareExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/AccountingPoliciesByPolicy" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="DescriptionOfAccountingPolicyPrincipleOfConsolidation" xlink:href="gels-20250630.xsd#gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="DescriptionOfAccountingPolicyPrincipleOfConsolidation" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock" xlink:href="gels-20250630.xsd#gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock" xlink:href="gels-20250630.xsd#gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock" xlink:href="gels-20250630.xsd#gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory" order="22.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory" order="23.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DescriptionOfAccountingPolicyForComparativeFigurestextBlock" xlink:href="gels-20250630.xsd#gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="DescriptionOfAccountingPolicyForComparativeFigurestextBlock" order="24.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/SummaryofSignificantAccountingPoliciesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfChangesInAccountingEstimatesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfChangesInAccountingEstimatesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfChangesInAccountingEstimatesAbstract" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/RevenuefromContractswithCustomersTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract" xlink:to="ifrs-full_InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract" xlink:to="ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/OtherIncomeTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="OtherIncomesAbstract" xlink:href="gels-20250630.xsd#gels_OtherIncomesAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfOtherIncomeExplanatoryTextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfOtherIncomeExplanatoryTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OtherIncomesAbstract" xlink:to="ScheduleOfOtherIncomeExplanatoryTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/EmploymentExpensesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="EmploymentExpensesAbstract" xlink:href="gels-20250630.xsd#gels_EmploymentExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfEmploymentExpensesExplanatory" xlink:href="gels-20250630.xsd#gels_ScheduleOfEmploymentExpensesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EmploymentExpensesAbstract" xlink:to="ScheduleOfEmploymentExpensesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/CorporateExpensesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="DisclosureOfCorporateExpensesAbstract" xlink:href="gels-20250630.xsd#gels_DisclosureOfCorporateExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfCorporateExpensesExplanatory" xlink:href="gels-20250630.xsd#gels_ScheduleOfCorporateExpensesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfCorporateExpensesAbstract" xlink:to="ScheduleOfCorporateExpensesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/IPORelatedExpensesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="InitialPublicOfferingRelatedExpensesAbstract" xlink:href="gels-20250630.xsd#gels_InitialPublicOfferingRelatedExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="InitialPublicOfferingRelatedExpensesAbstract" xlink:to="ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/DepreciationandAmortisationExpenseTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationAndAmortisationExpenseAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationAndAmortisationExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosuresOfDepreciationAndAmortisationExpenseExplanatory" xlink:href="gels-20250630.xsd#gels_DisclosuresOfDepreciationAndAmortisationExpenseExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DepreciationAndAmortisationExpenseAbstract" xlink:to="DisclosuresOfDepreciationAndAmortisationExpenseExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ResearchExpensesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_MaterialIncomeAndExpenseAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MaterialIncomeAndExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfResearchAndDevelopmentExpensetextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfResearchAndDevelopmentExpensetextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MaterialIncomeAndExpenseAbstract" xlink:to="ScheduleOfResearchAndDevelopmentExpensetextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/FinanceCostsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="FinanceCostsAbstract" xlink:href="gels-20250630.xsd#gels_FinanceCostsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinanceCostsAbstract" xlink:to="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/IncomeTaxExpenseTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock" xlink:href="gels-20250630.xsd#gels_DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:to="DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:to="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract" xlink:to="ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/CashandCashEquivalentsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfCashAndCashEquivalentsExplanatory" xlink:href="gels-20250630.xsd#gels_ScheduleOfCashAndCashEquivalentsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashAndCashEquivalentsAbstract" xlink:to="ScheduleOfCashAndCashEquivalentsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/TradeandOtherReceivablesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherReceivablesAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfTradeAndOtherReceivablesExplanatory" xlink:href="gels-20250630.xsd#gels_ScheduleOfTradeAndOtherReceivablesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="ScheduleOfTradeAndOtherReceivablesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/PrepaymentsandOtherAssetsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract" xlink:to="ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/IntangibleAssetsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsAndGoodwillAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsAndGoodwillAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IntangibleAssetsAndGoodwillAbstract" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IntangibleAssetsAndGoodwillAbstract" xlink:to="ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/TradeandOtherPayablesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayablesAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfTradeAndOtherPayableExplanatory" xlink:href="gels-20250630.xsd#gels_DisclosureOfTradeAndOtherPayableExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TradeAndOtherPayablesAbstract" xlink:to="DisclosureOfTradeAndOtherPayableExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/DeferredRevenueTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="DisclosureOfDeferredRevenueAbstract" xlink:href="gels-20250630.xsd#gels_DisclosureOfDeferredRevenueAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfDeferredRevenueExplanatory" xlink:href="gels-20250630.xsd#gels_ScheduleOfDeferredRevenueExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfDeferredRevenueAbstract" xlink:to="ScheduleOfDeferredRevenueExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfDeferredRevenueAbstract" xlink:to="ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/BorrowingsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_BorrowingsAbstract" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfMovementOfShareholderLoanstextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfMovementOfShareholderLoanstextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_BorrowingsAbstract" xlink:to="ScheduleOfMovementOfShareholderLoanstextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfMovementOfConvertibleNotestextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfMovementOfConvertibleNotestextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_BorrowingsAbstract" xlink:to="ScheduleOfMovementOfConvertibleNotestextBlock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_BorrowingsAbstract" xlink:to="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/EmployeeBenefitsProvisionsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock" xlink:href="gels-20250630.xsd#gels_DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:to="DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="EmployeeEntitlementsAnnualLeaveExplanatory" xlink:href="gels-20250630.xsd#gels_EmployeeEntitlementsAnnualLeaveExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:to="EmployeeEntitlementsAnnualLeaveExplanatory" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract" xlink:to="ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/IssuedCapitalTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapitalAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfOrdinarySharesExplanatoryTextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfOrdinarySharesExplanatoryTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="ScheduleOfOrdinarySharesExplanatoryTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock" xlink:href="gels-20250630.xsd#gels_ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/FinancialRiskManagementTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="FinancialRiskManagementAbstract" xlink:href="gels-20250630.xsd#gels_FinancialRiskManagementAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialRiskManagementAbstract" xlink:to="ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/KeyManagementPersonnelTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="KeyManagementPersonnelAbstract" xlink:href="gels-20250630.xsd#gels_KeyManagementPersonnelAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory" xlink:href="gels-20250630.xsd#gels_DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="KeyManagementPersonnelAbstract" xlink:to="DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="KeyManagementPersonnelAbstract" xlink:to="ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/RelatedPartyTransactionsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RelatedPartyTransactionsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RelatedPartyTransactionsAbstract" xlink:to="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock" xlink:href="gels-20250630.xsd#gels_DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RelatedPartyTransactionsAbstract" xlink:to="DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock" xlink:href="gels-20250630.xsd#gels_DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RelatedPartyTransactionsAbstract" xlink:to="DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/InterestsinSubsidiariesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="InterestsInSubsidiariesAbstract" xlink:href="gels-20250630.xsd#gels_InterestsInSubsidiariesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="InterestsInSubsidiariesAbstract" xlink:to="ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/RemunerationofAuditorsTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_AuditorsRemunerationAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AuditorsRemunerationAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfProductsAndServicesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfProductsAndServicesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_AuditorsRemunerationAbstract" xlink:to="ifrs-full_DisclosureOfProductsAndServicesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract" xlink:href="gels-20250630.xsd#gels_ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock" xlink:href="gels-20250630.xsd#gels_DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract" xlink:to="DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ChangesinLiabilitiesArisingfromFinancingActivitiesTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfFinancialLiabilitiesExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfFinancialLiabilitiesExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract" xlink:to="ifrs-full_DisclosureOfFinancialLiabilitiesExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/LossPerShareTables" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_EarningsPerShareAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EarningsPerShareAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EarningsPerShareExplanatory" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EarningsPerShareExplanatory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_EarningsPerShareAbstract" xlink:to="ifrs-full_EarningsPerShareExplanatory" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfClassOfIntangibleAssetWithAFiniteUsefulLifeAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfClassOfIntangibleAssetWithAFiniteUsefulLifeAbstract"/>
    <loc xlink:type="locator" xlink:label="SummaryofSignificantAccountingPoliciesScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeDetailsTable" xlink:href="gels-20250630.xsd#gels_SummaryofSignificantAccountingPoliciesScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfClassOfIntangibleAssetWithAFiniteUsefulLifeAbstract" xlink:to="SummaryofSignificantAccountingPoliciesScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeDetailsTable" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="TradeSecretMember" xlink:href="gels-20250630.xsd#gels_TradeSecretMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="TradeSecretMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PatentsAndTrademarksMember" xlink:href="gels-20250630.xsd#gels_PatentsAndTrademarksMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="PatentsAndTrademarksMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeDetailsTable" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems" xlink:to="ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofRevenuefromContractswithCustomersTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfRevenueFromContractsWithCustomersAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfRevenueFromContractsWithCustomersAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromContractsWithCustomers" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RevenueFromContractsWithCustomers"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfRevenueFromContractsWithCustomersAbstract" xlink:to="ifrs-full_RevenueFromContractsWithCustomers" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofDisaggregationofRevenuebyGeographicalLocationTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfDisaggregationOfRevenueByGeographicalLocationAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfDisaggregationOfRevenueByGeographicalLocationAbstract"/>
    <loc xlink:type="locator" xlink:label="RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsTable" xlink:href="gels-20250630.xsd#gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsTable"/>
    <loc xlink:type="locator" xlink:label="RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsLineItems" xlink:href="gels-20250630.xsd#gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDisaggregationOfRevenueByGeographicalLocationAbstract" xlink:to="RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_StatementGeographicalAxis" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_StatementGeographicalAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsTable" xlink:to="srt_StatementGeographicalAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_SegmentGeographicalDomain" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_SegmentGeographicalDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementGeographicalAxis" xlink:to="srt_SegmentGeographicalDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="country_US" xlink:href="https://xbrl.sec.gov/country/2024/country-2024.xsd#country_US"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementGeographicalAxis" xlink:to="country_US" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="country_AU" xlink:href="https://xbrl.sec.gov/country/2024/country-2024.xsd#country_AU"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementGeographicalAxis" xlink:to="country_AU" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsTable" xlink:to="RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueFromContractsWithCustomers" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RevenueFromContractsWithCustomers"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsLineItems" xlink:to="ifrs-full_RevenueFromContractsWithCustomers" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/netLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofOtherIncomeTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfOtherIncomeAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfOtherIncomeAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ForeignExchangeGain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ForeignExchangeGain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeAbstract" xlink:to="ifrs-full_ForeignExchangeGain" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ResearchDevelopmentTaxIncentive" xlink:href="gels-20250630.xsd#gels_ResearchDevelopmentTaxIncentive"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeAbstract" xlink:to="ResearchDevelopmentTaxIncentive" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherIncomeAbstract" xlink:to="ifrs-full_OtherIncome" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofEmploymentExpensesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfEmploymentExpensesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfEmploymentExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WagesAndSalaries" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_WagesAndSalaries"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEmploymentExpensesAbstract" xlink:to="ifrs-full_WagesAndSalaries" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEmploymentExpensesAbstract" xlink:to="ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AccruedLeaveExpenses" xlink:href="gels-20250630.xsd#gels_AccruedLeaveExpenses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEmploymentExpensesAbstract" xlink:to="AccruedLeaveExpenses" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PayrollTaxExpense" xlink:href="gels-20250630.xsd#gels_PayrollTaxExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEmploymentExpensesAbstract" xlink:to="PayrollTaxExpense" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LongServiceLeaveExpenses" xlink:href="gels-20250630.xsd#gels_LongServiceLeaveExpenses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEmploymentExpensesAbstract" xlink:to="LongServiceLeaveExpenses" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="EmployeeRelatedExpenses" xlink:href="gels-20250630.xsd#gels_EmployeeRelatedExpenses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEmploymentExpensesAbstract" xlink:to="EmployeeRelatedExpenses" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_EmployeeBenefitsExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EmployeeBenefitsExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEmploymentExpensesAbstract" xlink:to="ifrs-full_EmployeeBenefitsExpense" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofCorporateExpensesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfCorporateExpensesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfCorporateExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="AccountingExpense" xlink:href="gels-20250630.xsd#gels_AccountingExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCorporateExpensesAbstract" xlink:to="AccountingExpense" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfessionalFeesExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfessionalFeesExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCorporateExpensesAbstract" xlink:to="ifrs-full_ProfessionalFeesExpense" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ManagementFees" xlink:href="gels-20250630.xsd#gels_ManagementFees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCorporateExpensesAbstract" xlink:to="ManagementFees" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AuditorsRemuneration" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AuditorsRemuneration"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCorporateExpensesAbstract" xlink:to="ifrs-full_AuditorsRemuneration" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LegalFeenonIPORelatedinDollars" xlink:href="gels-20250630.xsd#gels_LegalFeenonIPORelatedinDollars"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCorporateExpensesAbstract" xlink:to="LegalFeenonIPORelatedinDollars" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CorporateExpenses" xlink:href="gels-20250630.xsd#gels_CorporateExpenses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCorporateExpensesAbstract" xlink:to="CorporateExpenses" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofIPORelatedExpensesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfIpoRelatedExpensesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfIpoRelatedExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="IPORelatedExpensesScheduleofIPORelatedExpensesDetailsTable" xlink:href="gels-20250630.xsd#gels_IPORelatedExpensesScheduleofIPORelatedExpensesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIpoRelatedExpensesAbstract" xlink:to="IPORelatedExpensesScheduleofIPORelatedExpensesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfOrdinarySharesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfOrdinarySharesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IPORelatedExpensesScheduleofIPORelatedExpensesDetailsTable" xlink:to="ifrs-full_ClassesOfOrdinarySharesAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="IPORelatedExpenseMember" xlink:href="gels-20250630.xsd#gels_IPORelatedExpenseMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfOrdinarySharesAxis" xlink:to="IPORelatedExpenseMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IPORelatedExpensesScheduleofIPORelatedExpensesDetailsTable" xlink:to="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="LegalOfFees" xlink:href="gels-20250630.xsd#gels_LegalOfFees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:to="LegalOfFees" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConsultantFees" xlink:href="gels-20250630.xsd#gels_ConsultantFees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:to="ConsultantFees" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AuditorsRemunerationForAuditServices" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AuditorsRemunerationForAuditServices"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:to="ifrs-full_AuditorsRemunerationForAuditServices" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShareIssueRelatedCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShareIssueRelatedCost"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems" xlink:to="ifrs-full_ShareIssueRelatedCost" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofDepreciationandAmortisationExpenseTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfDepreciationAndAmortisationExpenseAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfDepreciationAndAmortisationExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AmortisationExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDepreciationAndAmortisationExpenseAbstract" xlink:to="ifrs-full_AmortisationExpense" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationPropertyPlantAndEquipment" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationPropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDepreciationAndAmortisationExpenseAbstract" xlink:to="ifrs-full_DepreciationPropertyPlantAndEquipment" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationRightofuseAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationRightofuseAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDepreciationAndAmortisationExpenseAbstract" xlink:to="ifrs-full_DepreciationRightofuseAssets" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DepreciationAndAmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationAndAmortisationExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDepreciationAndAmortisationExpenseAbstract" xlink:to="ifrs-full_DepreciationAndAmortisationExpense" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofResearchExpensesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ResearchExpensesAbstract" xlink:href="gels-20250630.xsd#gels_ResearchExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ResearchAndDevelopmentExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ResearchAndDevelopmentExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ResearchExpensesAbstract" xlink:to="ifrs-full_ResearchAndDevelopmentExpense" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofFinanceCostsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="FinanceCostsAbstract" xlink:href="gels-20250630.xsd#gels_FinanceCostsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpenseOnBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestExpenseOnBorrowings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinanceCostsAbstract" xlink:to="ifrs-full_InterestExpenseOnBorrowings" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="InterestExpenseOnConvertibleNotes" xlink:href="gels-20250630.xsd#gels_InterestExpenseOnConvertibleNotes"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinanceCostsAbstract" xlink:to="InterestExpenseOnConvertibleNotes" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpenseOnLeaseLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestExpenseOnLeaseLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinanceCostsAbstract" xlink:to="ifrs-full_InterestExpenseOnLeaseLiabilities" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherFinanceCost" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherFinanceCost"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinanceCostsAbstract" xlink:to="ifrs-full_OtherFinanceCost" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinanceCosts" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FinanceCosts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinanceCostsAbstract" xlink:to="ifrs-full_FinanceCosts" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract" xlink:to="ifrs-full_ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract" xlink:to="ifrs-full_ProfitLossBeforeTax" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TaxExpenseIncomeAtApplicableTaxRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TaxExpenseIncomeAtApplicableTaxRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract" xlink:to="ifrs-full_TaxExpenseIncomeAtApplicableTaxRate" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract" xlink:to="ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences" xlink:href="gels-20250630.xsd#gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract" xlink:to="TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences" xlink:href="gels-20250630.xsd#gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract" xlink:to="TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses" xlink:href="gels-20250630.xsd#gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract" xlink:to="TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable_Parentheticals" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ApplicableTaxRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ApplicableTaxRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract" xlink:to="ifrs-full_ApplicableTaxRate" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofOtherDeferredTaxAssetsandPotentialTaxBenefitforTaxLossesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfOtherDeferredTaxAssetsAndPotentialTaxBenefitForTaxLossesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfOtherDeferredTaxAssetsAndPotentialTaxBenefitForTaxLossesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TaxExpenseOfDiscontinuedOperationAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TaxExpenseOfDiscontinuedOperationAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherDeferredTaxAssetsAndPotentialTaxBenefitForTaxLossesAbstract" xlink:to="ifrs-full_TaxExpenseOfDiscontinuedOperationAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DeferredTaxAssetsPayablesAccruedExpensesAndProvisions" xlink:href="gels-20250630.xsd#gels_DeferredTaxAssetsPayablesAccruedExpensesAndProvisions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TaxExpenseOfDiscontinuedOperationAbstract" xlink:to="DeferredTaxAssetsPayablesAccruedExpensesAndProvisions" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DeferredTaxAssetsDeferredRevenue" xlink:href="gels-20250630.xsd#gels_DeferredTaxAssetsDeferredRevenue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TaxExpenseOfDiscontinuedOperationAbstract" xlink:to="DeferredTaxAssetsDeferredRevenue" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods" xlink:href="gels-20250630.xsd#gels_DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TaxExpenseOfDiscontinuedOperationAbstract" xlink:to="DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DeferredTaxAssetsOtherRightOfUseAssets" xlink:href="gels-20250630.xsd#gels_DeferredTaxAssetsOtherRightOfUseAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TaxExpenseOfDiscontinuedOperationAbstract" xlink:to="DeferredTaxAssetsOtherRightOfUseAssets" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NetDeferredTaxAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NetDeferredTaxAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOtherDeferredTaxAssetsAndPotentialTaxBenefitForTaxLossesAbstract" xlink:to="ifrs-full_NetDeferredTaxAssets" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofUnusedTaxLossesDeferredTaxAssetTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfUnusedTaxLossesDeferredTaxAssetAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetAbstract"/>
    <loc xlink:type="locator" xlink:label="UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany" xlink:href="gels-20250630.xsd#gels_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfUnusedTaxLossesDeferredTaxAssetAbstract" xlink:to="UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" xlink:href="gels-20250630.xsd#gels_ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfUnusedTaxLossesDeferredTaxAssetAbstract" xlink:to="ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PotentialTaxBenefit" xlink:href="gels-20250630.xsd#gels_PotentialTaxBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfUnusedTaxLossesDeferredTaxAssetAbstract" xlink:to="PotentialTaxBenefit" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofCashandCashEquivalentsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CashEquivalentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashEquivalentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BalancesWithBanks" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BalancesWithBanks"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashEquivalentsAbstract" xlink:to="ifrs-full_BalancesWithBanks" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CashEquivalentsAbstract" xlink:to="ifrs-full_CashAndCashEquivalents" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofTradeandOtherReceivablesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfTradeAndOtherReceivablesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfTradeAndOtherReceivablesAbstract"/>
    <loc xlink:type="locator" xlink:label="GoodsAndServicesTax" xlink:href="gels-20250630.xsd#gels_GoodsAndServicesTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfTradeAndOtherReceivablesAbstract" xlink:to="GoodsAndServicesTax" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherReceivables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="GoodsAndServicesTax" xlink:to="ifrs-full_OtherReceivables" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentTradeReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentTradeReceivables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="GoodsAndServicesTax" xlink:to="ifrs-full_CurrentTradeReceivables" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherCurrentReceivables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="GoodsAndServicesTax" xlink:to="ifrs-full_TradeAndOtherCurrentReceivables" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofPrepaymentsandOtherAssetsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfPrepaymentsAndOtherAssetsAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfPrepaymentsAndOtherAssetsAbstract"/>
    <loc xlink:type="locator" xlink:label="PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsTable" xlink:href="gels-20250630.xsd#gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems" xlink:href="gels-20250630.xsd#gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfPrepaymentsAndOtherAssetsAbstract" xlink:to="PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfAssetsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfAssetsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsTable" xlink:to="ifrs-full_ClassesOfAssetsAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfAssetsDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfAssetsDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfAssetsAxis" xlink:to="ifrs-full_ClassesOfAssetsDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ProfessionalAndListingFeesMember" xlink:href="gels-20250630.xsd#gels_ProfessionalAndListingFeesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfAssetsAxis" xlink:to="ProfessionalAndListingFeesMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AdvanceForEquipmentMember" xlink:href="gels-20250630.xsd#gels_AdvanceForEquipmentMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfAssetsAxis" xlink:to="AdvanceForEquipmentMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PrepaidExpensesRelatedPartyMember" xlink:href="gels-20250630.xsd#gels_PrepaidExpensesRelatedPartyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfAssetsAxis" xlink:to="PrepaidExpensesRelatedPartyMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OtherDepositMember" xlink:href="gels-20250630.xsd#gels_OtherDepositMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfAssetsAxis" xlink:to="OtherDepositMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="InsuranceMember" xlink:href="gels-20250630.xsd#gels_InsuranceMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfAssetsAxis" xlink:to="InsuranceMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AdvancePaymentsToVendorsForSupplyOfRawMaterialsMember" xlink:href="gels-20250630.xsd#gels_AdvancePaymentsToVendorsForSupplyOfRawMaterialsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfAssetsAxis" xlink:to="AdvancePaymentsToVendorsForSupplyOfRawMaterialsMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SecurityDepositsMember" xlink:href="gels-20250630.xsd#gels_SecurityDepositsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfAssetsAxis" xlink:to="SecurityDepositsMember" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsTable" xlink:to="PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems" xlink:to="ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentPrepayments" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentPrepayments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems" xlink:to="ifrs-full_NoncurrentPrepayments" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofIntangibleAssetsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfIntangibleAssetsAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfIntangibleAssetsAbstract"/>
    <loc xlink:type="locator" xlink:label="IntangibleAssetsScheduleofIntangibleAssetsDetailsTable" xlink:href="gels-20250630.xsd#gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems" xlink:href="gels-20250630.xsd#gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIntangibleAssetsAbstract" xlink:to="IntangibleAssetsScheduleofIntangibleAssetsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsScheduleofIntangibleAssetsDetailsTable" xlink:to="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="TradeSecretsAndPatentsMember" xlink:href="gels-20250630.xsd#gels_TradeSecretsAndPatentsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" xlink:to="TradeSecretsAndPatentsMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PatentsAndTrademarksMember" xlink:href="gels-20250630.xsd#gels_PatentsAndTrademarksMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis" xlink:to="PatentsAndTrademarksMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsScheduleofIntangibleAssetsDetailsTable" xlink:to="IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems" xlink:to="ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="IntangibleAssetsOtherThanGoodwillNetCarryingValue" xlink:href="gels-20250630.xsd#gels_IntangibleAssetsOtherThanGoodwillNetCarryingValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems" xlink:to="IntangibleAssetsOtherThanGoodwillNetCarryingValue" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofReconciliationsoftheWrittenDownValuesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfReconciliationsOfTheWrittenDownValuesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfReconciliationsOfTheWrittenDownValuesAbstract"/>
    <loc xlink:type="locator" xlink:label="IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsTable" xlink:href="gels-20250630.xsd#gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems" xlink:href="gels-20250630.xsd#gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationsOfTheWrittenDownValuesAbstract" xlink:to="IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsTable" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="TradeSecretMember" xlink:href="gels-20250630.xsd#gels_TradeSecretMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="TradeSecretMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PatentsAndTrademarksMember" xlink:href="gels-20250630.xsd#gels_PatentsAndTrademarksMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis" xlink:to="PatentsAndTrademarksMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsTable" xlink:to="IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForAmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForAmortisationExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems" xlink:to="ifrs-full_AdjustmentsForAmortisationExpense" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill_0" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfTradeAndOtherPayablesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfTradeAndOtherPayablesAbstract"/>
    <loc xlink:type="locator" xlink:label="CurrentLiabilitiesAbstract0" xlink:href="gels-20250630.xsd#gels_CurrentLiabilitiesAbstract0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfTradeAndOtherPayablesAbstract" xlink:to="CurrentLiabilitiesAbstract0" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayablesToTradeSuppliers"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentLiabilitiesAbstract0" xlink:to="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Accruals" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Accruals"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentLiabilitiesAbstract0" xlink:to="ifrs-full_Accruals" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentValueAddedTaxPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentValueAddedTaxPayables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentLiabilitiesAbstract0" xlink:to="ifrs-full_CurrentValueAddedTaxPayables" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WagesPayable" xlink:href="gels-20250630.xsd#gels_WagesPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentLiabilitiesAbstract0" xlink:to="WagesPayable" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PAYGWithholdingPayable" xlink:href="gels-20250630.xsd#gels_PAYGWithholdingPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentLiabilitiesAbstract0" xlink:to="PAYGWithholdingPayable" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SuperannuationPayable" xlink:href="gels-20250630.xsd#gels_SuperannuationPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentLiabilitiesAbstract0" xlink:to="SuperannuationPayable" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="InsuranceFunding" xlink:href="gels-20250630.xsd#gels_InsuranceFunding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentLiabilitiesAbstract0" xlink:to="InsuranceFunding" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WagesPayableRelatedParty" xlink:href="gels-20250630.xsd#gels_WagesPayableRelatedParty"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentLiabilitiesAbstract0" xlink:to="WagesPayableRelatedParty" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherCurrentPayables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentLiabilitiesAbstract0" xlink:to="ifrs-full_TradeAndOtherCurrentPayables" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofDeferredRevenueTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfDeferredRevenueAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfDeferredRevenueAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredIncomeIncludingContractLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredIncomeIncludingContractLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredRevenueAbstract" xlink:to="ifrs-full_DeferredIncomeIncludingContractLiabilities" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredIncomeIncludingContractLiabilities_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredIncomeIncludingContractLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredRevenueAbstract" xlink:to="ifrs-full_DeferredIncomeIncludingContractLiabilities_0" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredRevenueAbstract" xlink:to="ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredRevenueAbstract" xlink:to="ifrs-full_RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="TransferToRevenueOtherBalances" xlink:href="gels-20250630.xsd#gels_TransferToRevenueOtherBalances"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredRevenueAbstract" xlink:to="TransferToRevenueOtherBalances" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredIncomeIncludingContractLiabilities_1" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredIncomeIncludingContractLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredRevenueAbstract" xlink:to="ifrs-full_DeferredIncomeIncludingContractLiabilities_1" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofRecognisedasRevenueinFuturePeriodsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfRecognisedAsRevenueInFuturePeriodsAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfRecognisedAsRevenueInFuturePeriodsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredIncomeIncludingContractLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredIncomeIncludingContractLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfRecognisedAsRevenueInFuturePeriodsAbstract" xlink:to="ifrs-full_DeferredIncomeIncludingContractLiabilities" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/netLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfBorrowingsFromRelatedPartiesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfBorrowingsFromRelatedPartiesAbstract"/>
    <loc xlink:type="locator" xlink:label="BorrowingsScheduleofBorrowingsfromRelatedPartiesDetailsTable" xlink:href="gels-20250630.xsd#gels_BorrowingsScheduleofBorrowingsfromRelatedPartiesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfBorrowingsFromRelatedPartiesLineItems" xlink:href="gels-20250630.xsd#gels_ScheduleOfBorrowingsFromRelatedPartiesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfBorrowingsFromRelatedPartiesAbstract" xlink:to="BorrowingsScheduleofBorrowingsfromRelatedPartiesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsScheduleofBorrowingsfromRelatedPartiesDetailsTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="LoansFromDirectorsMember" xlink:href="gels-20250630.xsd#gels_LoansFromDirectorsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="LoansFromDirectorsMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LoanFromAssociatedEntitiesMember" xlink:href="gels-20250630.xsd#gels_LoanFromAssociatedEntitiesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="LoanFromAssociatedEntitiesMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareholderLoansMember" xlink:href="gels-20250630.xsd#gels_ShareholderLoansMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ShareholderLoansMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertibleNotesPayablesMember" xlink:href="gels-20250630.xsd#gels_ConvertibleNotesPayablesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ConvertibleNotesPayablesMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DebtDiscountMember" xlink:href="gels-20250630.xsd#gels_DebtDiscountMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="DebtDiscountMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LoanFromDirectorMember" xlink:href="gels-20250630.xsd#gels_LoanFromDirectorMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="LoanFromDirectorMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsScheduleofBorrowingsfromRelatedPartiesDetailsTable" xlink:to="ScheduleOfBorrowingsFromRelatedPartiesLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentLiabilitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfBorrowingsFromRelatedPartiesLineItems" xlink:to="ifrs-full_CurrentLiabilitiesAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShorttermBorrowings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_ShorttermBorrowings" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="BorrowingsDebtDiscount" xlink:href="gels-20250630.xsd#gels_BorrowingsDebtDiscount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="BorrowingsDebtDiscount" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentLiabilitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfBorrowingsFromRelatedPartiesLineItems" xlink:to="ifrs-full_NoncurrentLiabilitiesAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LongtermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LongtermBorrowings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_LongtermBorrowings" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Borrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Borrowings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_Borrowings" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable_Parentheticals" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfBorrowingsFromRelatedPartiesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfBorrowingsFromRelatedPartiesAbstract"/>
    <loc xlink:type="locator" xlink:label="BorrowingsScheduleofBorrowingsfromRelatedPartiesParentheticalsDetailsTable" xlink:href="gels-20250630.xsd#gels_BorrowingsScheduleofBorrowingsfromRelatedPartiesParentheticalsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfBorrowingsFromRelatedPartiesLineItems" xlink:href="gels-20250630.xsd#gels_ScheduleOfBorrowingsFromRelatedPartiesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfBorrowingsFromRelatedPartiesAbstract" xlink:to="BorrowingsScheduleofBorrowingsfromRelatedPartiesParentheticalsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsScheduleofBorrowingsfromRelatedPartiesParentheticalsDetailsTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="LoanFromAssociatedEntitiesMember" xlink:href="gels-20250630.xsd#gels_LoanFromAssociatedEntitiesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="LoanFromAssociatedEntitiesMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsScheduleofBorrowingsfromRelatedPartiesParentheticalsDetailsTable" xlink:to="ScheduleOfBorrowingsFromRelatedPartiesLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="PeriodForInterestFreeLoanFromRelatedParties" xlink:href="gels-20250630.xsd#gels_PeriodForInterestFreeLoanFromRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfBorrowingsFromRelatedPartiesLineItems" xlink:to="PeriodForInterestFreeLoanFromRelatedParties" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofMovementofShareholderLoansTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfMovementOfShareholderLoansAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfMovementOfShareholderLoansAbstract"/>
    <loc xlink:type="locator" xlink:label="MovementofShareholderLoanBalance" xlink:href="gels-20250630.xsd#gels_MovementofShareholderLoanBalance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementOfShareholderLoansAbstract" xlink:to="MovementofShareholderLoanBalance" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="InterestAccruedAfterModificationOfShareholderLoan" xlink:href="gels-20250630.xsd#gels_InterestAccruedAfterModificationOfShareholderLoan"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementOfShareholderLoansAbstract" xlink:to="InterestAccruedAfterModificationOfShareholderLoan" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RepaymentsOfCurrentBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RepaymentsOfCurrentBorrowings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementOfShareholderLoansAbstract" xlink:to="ifrs-full_RepaymentsOfCurrentBorrowings" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="MovementofShareholderLoanBalance_0" xlink:href="gels-20250630.xsd#gels_MovementofShareholderLoanBalance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementOfShareholderLoansAbstract" xlink:to="MovementofShareholderLoanBalance_0" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofMovementofConvertibleNotesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfMovementOfConvertibleNotesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfMovementOfConvertibleNotesAbstract"/>
    <loc xlink:type="locator" xlink:label="ConvertibleNoteBalance" xlink:href="gels-20250630.xsd#gels_ConvertibleNoteBalance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementOfConvertibleNotesAbstract" xlink:to="ConvertibleNoteBalance" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="ProceedsFromIssuanceOfConvertibleNotes" xlink:href="gels-20250630.xsd#gels_ProceedsFromIssuanceOfConvertibleNotes"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementOfConvertibleNotesAbstract" xlink:to="ProceedsFromIssuanceOfConvertibleNotes" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued" xlink:href="gels-20250630.xsd#gels_AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementOfConvertibleNotesAbstract" xlink:to="AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued" xlink:href="gels-20250630.xsd#gels_InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementOfConvertibleNotesAbstract" xlink:to="InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RepaymentDuringPeriodOnConvertibleNotesIssued" xlink:href="gels-20250630.xsd#gels_RepaymentDuringPeriodOnConvertibleNotesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementOfConvertibleNotesAbstract" xlink:to="RepaymentDuringPeriodOnConvertibleNotesIssued" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued" xlink:href="gels-20250630.xsd#gels_ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementOfConvertibleNotesAbstract" xlink:to="ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertibleNoteBalance_0" xlink:href="gels-20250630.xsd#gels_ConvertibleNoteBalance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementOfConvertibleNotesAbstract" xlink:to="ConvertibleNoteBalance_0" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofMovementofDebtDiscountonConvertibleNotesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfMovementOfDebtDiscountOnConvertibleNotesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfMovementOfDebtDiscountOnConvertibleNotesAbstract"/>
    <loc xlink:type="locator" xlink:label="DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod" xlink:href="gels-20250630.xsd#gels_DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementOfDebtDiscountOnConvertibleNotesAbstract" xlink:to="DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CorrectionOfDebtDiscountsAndDerivativeLiability" xlink:href="gels-20250630.xsd#gels_CorrectionOfDebtDiscountsAndDerivativeLiability"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementOfDebtDiscountOnConvertibleNotesAbstract" xlink:to="CorrectionOfDebtDiscountsAndDerivativeLiability" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AmortizationOfDebtDiscount" xlink:href="gels-20250630.xsd#gels_AmortizationOfDebtDiscount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementOfDebtDiscountOnConvertibleNotesAbstract" xlink:to="AmortizationOfDebtDiscount" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="TotalDebtDiscountOnConvertibleNotes" xlink:href="gels-20250630.xsd#gels_TotalDebtDiscountOnConvertibleNotes"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementOfDebtDiscountOnConvertibleNotesAbstract" xlink:to="TotalDebtDiscountOnConvertibleNotes" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofEmployeeBenefitsProvisionsLiabilitiesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfEmployeeBenefitsProvisionsLiabilitiesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfEmployeeBenefitsProvisionsLiabilitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentLiabilitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEmployeeBenefitsProvisionsLiabilitiesAbstract" xlink:to="ifrs-full_CurrentLiabilitiesAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentProvisionsForEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentProvisionsForEmployeeBenefits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CurrentLiabilitiesAbstract" xlink:to="ifrs-full_CurrentProvisionsForEmployeeBenefits" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentLiabilitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEmployeeBenefitsProvisionsLiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentLiabilitiesAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentProvisionsForEmployeeBenefits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProvisionsForEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProvisionsForEmployeeBenefits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NoncurrentLiabilitiesAbstract" xlink:to="ifrs-full_ProvisionsForEmployeeBenefits" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofEmployeeEntitlementsAnnualLeaveTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfEmployeeEntitlementsAnnualLeaveAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfEmployeeEntitlementsAnnualLeaveAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentProvisionsForEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentProvisionsForEmployeeBenefits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEmployeeEntitlementsAnnualLeaveAbstract" xlink:to="ifrs-full_CurrentProvisionsForEmployeeBenefits" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="AnnualLeaveTakens" xlink:href="gels-20250630.xsd#gels_AnnualLeaveTakens"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEmployeeEntitlementsAnnualLeaveAbstract" xlink:to="AnnualLeaveTakens" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="AdditionalProvisionsRaisedForAnnualLeave" xlink:href="gels-20250630.xsd#gels_AdditionalProvisionsRaisedForAnnualLeave"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEmployeeEntitlementsAnnualLeaveAbstract" xlink:to="AdditionalProvisionsRaisedForAnnualLeave" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentProvisionsForEmployeeBenefits_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentProvisionsForEmployeeBenefits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEmployeeEntitlementsAnnualLeaveAbstract" xlink:to="ifrs-full_CurrentProvisionsForEmployeeBenefits_0" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofEmployeeEntitlementsLongServiceleaveTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfEmployeeEntitlementsLongServiceLeaveAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentProvisionsForEmployeeBenefits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEmployeeEntitlementsLongServiceLeaveAbstract" xlink:to="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="LongServiceLeaveTakenDuringThePeriod" xlink:href="gels-20250630.xsd#gels_LongServiceLeaveTakenDuringThePeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEmployeeEntitlementsLongServiceLeaveAbstract" xlink:to="LongServiceLeaveTakenDuringThePeriod" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="AdditionalProvisionsRaisedForLongServiceLeave" xlink:href="gels-20250630.xsd#gels_AdditionalProvisionsRaisedForLongServiceLeave"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEmployeeEntitlementsLongServiceLeaveAbstract" xlink:to="AdditionalProvisionsRaisedForLongServiceLeave" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NoncurrentProvisionsForEmployeeBenefits_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentProvisionsForEmployeeBenefits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEmployeeEntitlementsLongServiceLeaveAbstract" xlink:to="ifrs-full_NoncurrentProvisionsForEmployeeBenefits_0" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofOrdinarySharesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfOrdinarySharesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfOrdinarySharesAbstract"/>
    <loc xlink:type="locator" xlink:label="IssuedCapitalScheduleofOrdinarySharesDetailsTable" xlink:href="gels-20250630.xsd#gels_IssuedCapitalScheduleofOrdinarySharesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfOrdinarySharesLineItems" xlink:href="gels-20250630.xsd#gels_ScheduleOfOrdinarySharesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOrdinarySharesAbstract" xlink:to="IssuedCapitalScheduleofOrdinarySharesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfShareCapitalAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfShareCapitalAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IssuedCapitalScheduleofOrdinarySharesDetailsTable" xlink:to="ifrs-full_ClassesOfShareCapitalAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OrdinarySharesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OrdinarySharesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfShareCapitalAxis" xlink:to="ifrs-full_OrdinarySharesMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IssuedCapitalScheduleofOrdinarySharesDetailsTable" xlink:to="ScheduleOfOrdinarySharesLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesIssuedAndFullyPaid" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NumberOfSharesIssuedAndFullyPaid"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOrdinarySharesLineItems" xlink:to="ifrs-full_NumberOfSharesIssuedAndFullyPaid" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalOrdinaryShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapitalOrdinaryShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOrdinarySharesLineItems" xlink:to="ifrs-full_IssuedCapitalOrdinaryShares" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesIssuedAndFullyPaid" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NumberOfSharesIssuedAndFullyPaid"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="ifrs-full_NumberOfSharesIssuedAndFullyPaid" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalOrdinaryShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapitalOrdinaryShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="ifrs-full_IssuedCapitalOrdinaryShares" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="InitialPublicOfferingShares" xlink:href="gels-20250630.xsd#gels_InitialPublicOfferingShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="InitialPublicOfferingShares" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="InitialPublicOfferingIssuePrice" xlink:href="gels-20250630.xsd#gels_InitialPublicOfferingIssuePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="InitialPublicOfferingIssuePrice" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProceedsFromIssuingShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProceedsFromIssuingShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="ifrs-full_ProceedsFromIssuingShares" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="SharesIssuedInLieuOfMarketingFeesShares" xlink:href="gels-20250630.xsd#gels_SharesIssuedInLieuOfMarketingFeesShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="SharesIssuedInLieuOfMarketingFeesShares" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharesIssuedInLieuOfMarketingFeesIssuePrice" xlink:href="gels-20250630.xsd#gels_SharesIssuedInLieuOfMarketingFeesIssuePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="SharesIssuedInLieuOfMarketingFeesIssuePrice" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharesIssuedInLieuOfMarketingFeesAmount" xlink:href="gels-20250630.xsd#gels_SharesIssuedInLieuOfMarketingFeesAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="SharesIssuedInLieuOfMarketingFeesAmount" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharesIssuedInLieuOfInvestorFeesShares" xlink:href="gels-20250630.xsd#gels_SharesIssuedInLieuOfInvestorFeesShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="SharesIssuedInLieuOfInvestorFeesShares" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharesIssuedInLieuOfInvestorFeesIssuePrice" xlink:href="gels-20250630.xsd#gels_SharesIssuedInLieuOfInvestorFeesIssuePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="SharesIssuedInLieuOfInvestorFeesIssuePrice" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharesIssuedInLieuOfInvestorFeesAmount" xlink:href="gels-20250630.xsd#gels_SharesIssuedInLieuOfInvestorFeesAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="SharesIssuedInLieuOfInvestorFeesAmount" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareIssuedInLieuOfAdvisoryFeeShares" xlink:href="gels-20250630.xsd#gels_ShareIssuedInLieuOfAdvisoryFeeShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="ShareIssuedInLieuOfAdvisoryFeeShares" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareIssuedInLieuOfAdvisoryFeeIssuePrice" xlink:href="gels-20250630.xsd#gels_ShareIssuedInLieuOfAdvisoryFeeIssuePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="ShareIssuedInLieuOfAdvisoryFeeIssuePrice" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareIssuedInLieuOfAdvisoryFeeAmount" xlink:href="gels-20250630.xsd#gels_ShareIssuedInLieuOfAdvisoryFeeAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="ShareIssuedInLieuOfAdvisoryFeeAmount" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LincolnParkSharePurchaseAgreementCommitmentShares" xlink:href="gels-20250630.xsd#gels_LincolnParkSharePurchaseAgreementCommitmentShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="LincolnParkSharePurchaseAgreementCommitmentShares" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice" xlink:href="gels-20250630.xsd#gels_LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LincolnParkSharePurchaseAgreementCommitmentSharesAmount" xlink:href="gels-20250630.xsd#gels_LincolnParkSharePurchaseAgreementCommitmentSharesAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="LincolnParkSharePurchaseAgreementCommitmentSharesAmount" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareConversionOfConvertibleNotesShares" xlink:href="gels-20250630.xsd#gels_ShareConversionOfConvertibleNotesShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="ShareConversionOfConvertibleNotesShares" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareConversionOfConvertibleNotesIssuePrice" xlink:href="gels-20250630.xsd#gels_ShareConversionOfConvertibleNotesIssuePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="ShareConversionOfConvertibleNotesIssuePrice" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareConversionOfConvertibleNotesAmount" xlink:href="gels-20250630.xsd#gels_ShareConversionOfConvertibleNotesAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="ShareConversionOfConvertibleNotesAmount" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharesIssuedToARCGroupForIPORelatedFeesShares" xlink:href="gels-20250630.xsd#gels_SharesIssuedToARCGroupForIPORelatedFeesShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="SharesIssuedToARCGroupForIPORelatedFeesShares" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharesIssuedToARCGroupForIPORelatedFeesIssuePrice" xlink:href="gels-20250630.xsd#gels_SharesIssuedToARCGroupForIPORelatedFeesIssuePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="SharesIssuedToARCGroupForIPORelatedFeesIssuePrice" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharesIssuedToARCGroupForIPORelatedFeesAmount" xlink:href="gels-20250630.xsd#gels_SharesIssuedToARCGroupForIPORelatedFeesAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="SharesIssuedToARCGroupForIPORelatedFeesAmount" order="22.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CapitalRaisingCostShares" xlink:href="gels-20250630.xsd#gels_CapitalRaisingCostShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="CapitalRaisingCostShares" order="23.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CapitalRaisingCostIssuePrice" xlink:href="gels-20250630.xsd#gels_CapitalRaisingCostIssuePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="CapitalRaisingCostIssuePrice" order="24.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CapitalRaisingCostAmount" xlink:href="gels-20250630.xsd#gels_CapitalRaisingCostAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="CapitalRaisingCostAmount" order="25.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="NumberOfIssuedShares" xlink:href="gels-20250630.xsd#gels_NumberOfIssuedShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="NumberOfIssuedShares" order="26.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapital" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="ifrs-full_IssuedCapital" order="27.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesIssuedAndFullyPaid_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NumberOfSharesIssuedAndFullyPaid"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="ifrs-full_NumberOfSharesIssuedAndFullyPaid_0" order="28.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalOrdinaryShares_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapitalOrdinaryShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMovementsInOrdinaryShareCapitalAbstract" xlink:to="ifrs-full_IssuedCapitalOrdinaryShares_0" order="29.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfCarryingAmountInTheStatementOfFinancialPositionAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfCarryingAmountInTheStatementOfFinancialPositionAbstract"/>
    <loc xlink:type="locator" xlink:label="FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsTable" xlink:href="gels-20250630.xsd#gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsTable"/>
    <loc xlink:type="locator" xlink:label="FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsLineItems" xlink:href="gels-20250630.xsd#gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCarryingAmountInTheStatementOfFinancialPositionAbstract" xlink:to="FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfFinancialInstrumentsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfFinancialInstrumentsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsTable" xlink:to="ifrs-full_ClassesOfFinancialInstrumentsAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfFinancialInstrumentsDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfFinancialInstrumentsDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfFinancialInstrumentsAxis" xlink:to="ifrs-full_ClassesOfFinancialInstrumentsDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ShareholderLoansMember" xlink:href="gels-20250630.xsd#gels_ShareholderLoansMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfFinancialInstrumentsAxis" xlink:to="ShareholderLoansMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertibleNoteMember" xlink:href="gels-20250630.xsd#gels_ConvertibleNoteMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfFinancialInstrumentsAxis" xlink:to="ConvertibleNoteMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertibleNotesOneMember" xlink:href="gels-20250630.xsd#gels_ConvertibleNotesOneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfFinancialInstrumentsAxis" xlink:to="ConvertibleNotesOneMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertibleNotesTwoMember" xlink:href="gels-20250630.xsd#gels_ConvertibleNotesTwoMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfFinancialInstrumentsAxis" xlink:to="ConvertibleNotesTwoMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MaturityAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MaturityAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsTable" xlink:to="ifrs-full_MaturityAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="WeightedAverageInterestRatePercentageMember" xlink:href="gels-20250630.xsd#gels_WeightedAverageInterestRatePercentageMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MaturityAxis" xlink:to="WeightedAverageInterestRatePercentageMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LaterThanOneYearMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LaterThanOneYearMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MaturityAxis" xlink:to="ifrs-full_LaterThanOneYearMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BetweenOneAndTwoYearsMember" xlink:href="gels-20250630.xsd#gels_BetweenOneAndTwoYearsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MaturityAxis" xlink:to="BetweenOneAndTwoYearsMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BetweenTwoAndFiveYearsMember" xlink:href="gels-20250630.xsd#gels_BetweenTwoAndFiveYearsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MaturityAxis" xlink:to="BetweenTwoAndFiveYearsMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RemainingContractualMaturitiesMember" xlink:href="gels-20250630.xsd#gels_RemainingContractualMaturitiesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MaturityAxis" xlink:to="RemainingContractualMaturitiesMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsTable" xlink:to="FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="NonDerivativesAbstract" xlink:href="gels-20250630.xsd#gels_NonDerivativesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsLineItems" xlink:to="NonDerivativesAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NonDerivativesAbstract" xlink:to="ifrs-full_TradeAndOtherPayables" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherFinancialLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherFinancialLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NonDerivativesAbstract" xlink:to="ifrs-full_OtherFinancialLiabilities" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OtherLoans" xlink:href="gels-20250630.xsd#gels_OtherLoans"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NonDerivativesAbstract" xlink:to="OtherLoans" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Borrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Borrowings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NonDerivativesAbstract" xlink:to="ifrs-full_Borrowings" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FinancialLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FinancialLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NonDerivativesAbstract" xlink:to="ifrs-full_FinancialLiabilities" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofPersonswereDirectorsofGelteqLimitedTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfPersonsWereDirectorsOfGelteqLimitedAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedAbstract"/>
    <loc xlink:type="locator" xlink:label="KeyManagementPersonnelScheduleofPersonswereDirectorsofGelteqLimitedDetailsTable" xlink:href="gels-20250630.xsd#gels_KeyManagementPersonnelScheduleofPersonswereDirectorsofGelteqLimitedDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfPersonsWereDirectorsOfGelteqLimitedLineItems" xlink:href="gels-20250630.xsd#gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfPersonsWereDirectorsOfGelteqLimitedAbstract" xlink:to="KeyManagementPersonnelScheduleofPersonswereDirectorsofGelteqLimitedDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="KeyManagementPersonnelScheduleofPersonswereDirectorsofGelteqLimitedDetailsTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="MrSimonHaydenSzewachMember" xlink:href="gels-20250630.xsd#gels_MrSimonHaydenSzewachMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="MrSimonHaydenSzewachMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="MrNathanJacobGivoniMember" xlink:href="gels-20250630.xsd#gels_MrNathanJacobGivoniMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="MrNathanJacobGivoniMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="MrJeffreyWOlyniecMember" xlink:href="gels-20250630.xsd#gels_MrJeffreyWOlyniecMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="MrJeffreyWOlyniecMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="MrPhilipDalidakisMember" xlink:href="gels-20250630.xsd#gels_MrPhilipDalidakisMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="MrPhilipDalidakisMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ProfDavidMortonMember" xlink:href="gels-20250630.xsd#gels_ProfDavidMortonMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ProfDavidMortonMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="KeyManagementPersonnelScheduleofPersonswereDirectorsofGelteqLimitedDetailsTable" xlink:to="ScheduleOfPersonsWereDirectorsOfGelteqLimitedLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NameOfParentEntity" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NameOfParentEntity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfPersonsWereDirectorsOfGelteqLimitedLineItems" xlink:to="ifrs-full_NameOfParentEntity" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofKeyManagementPersonneloftheConsolidatedEntityTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfKeyManagementPersonnelOfTheConsolidatedEntityAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfKeyManagementPersonnelOfTheConsolidatedEntityAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfKeyManagementPersonnelOfTheConsolidatedEntityAbstract" xlink:to="ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfKeyManagementPersonnelOfTheConsolidatedEntityAbstract" xlink:to="ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfKeyManagementPersonnelOfTheConsolidatedEntityAbstract" xlink:to="ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_KeyManagementPersonnelCompensation" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_KeyManagementPersonnelCompensation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfKeyManagementPersonnelOfTheConsolidatedEntityAbstract" xlink:to="ifrs-full_KeyManagementPersonnelCompensation" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofTransactionsOccurredwithRelatedPartiesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract"/>
    <loc xlink:type="locator" xlink:label="InterestExpenseOnLoansFromDirectors" xlink:href="gels-20250630.xsd#gels_InterestExpenseOnLoansFromDirectors"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract" xlink:to="InterestExpenseOnLoansFromDirectors" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestPayable" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract" xlink:to="ifrs-full_InterestPayable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ManagementAndConsultingServices" xlink:href="gels-20250630.xsd#gels_ManagementAndConsultingServices"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract" xlink:to="ManagementAndConsultingServices" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RentalExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RentalExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract" xlink:to="ifrs-full_RentalExpense" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract" xlink:to="ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiesAbstract"/>
    <loc xlink:type="locator" xlink:label="RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsTable" xlink:href="gels-20250630.xsd#gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsLineItems" xlink:href="gels-20250630.xsd#gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiesAbstract" xlink:to="RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_OtherRelatedPartiesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherRelatedPartiesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_OtherRelatedPartiesMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsTable" xlink:to="RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherReceivablesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_TradeAndOtherReceivablesAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_Prepayments" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Prepayments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="ifrs-full_Prepayments" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeReceivables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="ifrs-full_TradeReceivables" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayablesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_TradeAndOtherPayablesAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherPayables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TradeAndOtherPayablesAbstract" xlink:to="ifrs-full_TradeAndOtherPayables" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofBalancesareOutstandingwithRelatedPartiesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract"/>
    <loc xlink:type="locator" xlink:label="RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsTable" xlink:href="gels-20250630.xsd#gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" xlink:href="gels-20250630.xsd#gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract" xlink:to="RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RelatedPartiesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RelatedPartiesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_RelatedPartiesMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LoansFromAssociatedEntitiesMember" xlink:href="gels-20250630.xsd#gels_LoansFromAssociatedEntitiesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="LoansFromAssociatedEntitiesMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertibleNotesFromRelatedPartiesMember" xlink:href="gels-20250630.xsd#gels_ConvertibleNotesFromRelatedPartiesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ConvertibleNotesFromRelatedPartiesMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsTable" xlink:to="RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="BeginningOfTheAmountsPayableRelatedPartyTransactions" xlink:href="gels-20250630.xsd#gels_BeginningOfTheAmountsPayableRelatedPartyTransactions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" xlink:to="BeginningOfTheAmountsPayableRelatedPartyTransactions" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpenseOnBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestExpenseOnBorrowings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_InterestExpenseOnBorrowings" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ReclassificationOfRelatedPartyLoan" xlink:href="gels-20250630.xsd#gels_ReclassificationOfRelatedPartyLoan"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" xlink:to="ReclassificationOfRelatedPartyLoan" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssueOfConvertibleInstruments" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssueOfConvertibleInstruments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_IssueOfConvertibleInstruments" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RepaymentsDuringTheYear" xlink:href="gels-20250630.xsd#gels_RepaymentsDuringTheYear"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" xlink:to="RepaymentsDuringTheYear" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" xlink:to="ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="InterestAccruedPostModification" xlink:href="gels-20250630.xsd#gels_InterestAccruedPostModification"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" xlink:to="InterestAccruedPostModification" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="InterestAccruedDuringTheYear" xlink:href="gels-20250630.xsd#gels_InterestAccruedDuringTheYear"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" xlink:to="InterestAccruedDuringTheYear" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AmountsReceivedDuringThePeriod" xlink:href="gels-20250630.xsd#gels_AmountsReceivedDuringThePeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" xlink:to="AmountsReceivedDuringThePeriod" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ClosingBalanceAmountsPayableRelatedPartyTransactions" xlink:href="gels-20250630.xsd#gels_ClosingBalanceAmountsPayableRelatedPartyTransactions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems" xlink:to="ClosingBalanceAmountsPayableRelatedPartyTransactions" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofPrincipalSubsidiariesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfPrincipalSubsidiariesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfPrincipalSubsidiariesAbstract"/>
    <loc xlink:type="locator" xlink:label="InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsTable" xlink:href="gels-20250630.xsd#gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsLineItems" xlink:href="gels-20250630.xsd#gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfPrincipalSubsidiariesAbstract" xlink:to="InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_SignificantInvestmentsInSubsidiariesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsTable" xlink:to="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="NutrigelUnitTrustMember" xlink:href="gels-20250630.xsd#gels_NutrigelUnitTrustMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="NutrigelUnitTrustMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NutrigelPtyLtdMember" xlink:href="gels-20250630.xsd#gels_NutrigelPtyLtdMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="NutrigelPtyLtdMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SportSupplementsUnitTrustMember" xlink:href="gels-20250630.xsd#gels_SportSupplementsUnitTrustMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="SportSupplementsUnitTrustMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SportSupplementsPtyLtdMember" xlink:href="gels-20250630.xsd#gels_SportSupplementsPtyLtdMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_SignificantInvestmentsInSubsidiariesAxis" xlink:to="SportSupplementsPtyLtdMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsTable" xlink:to="InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CountryOfIncorporationOrResidenceOfSubsidiary" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CountryOfIncorporationOrResidenceOfSubsidiary"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsLineItems" xlink:to="ifrs-full_CountryOfIncorporationOrResidenceOfSubsidiary" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProportionOfOwnershipInterestInSubsidiary"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsLineItems" xlink:to="ifrs-full_ProportionOfOwnershipInterestInSubsidiary" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofServicesProvidedbytheAuditorsTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfServicesProvidedByTheAuditorsAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfServicesProvidedByTheAuditorsAbstract"/>
    <loc xlink:type="locator" xlink:label="RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsTable" xlink:href="gels-20250630.xsd#gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsLineItems" xlink:href="gels-20250630.xsd#gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfServicesProvidedByTheAuditorsAbstract" xlink:to="RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProductsAndServicesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsTable" xlink:to="ifrs-full_ProductsAndServicesAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProductsAndServicesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProductsAndServicesDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="ifrs-full_ProductsAndServicesDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="AuditOrReviewOfTheConsolidatedFinancialStatementsUHYHainesNortonMember" xlink:href="gels-20250630.xsd#gels_AuditOrReviewOfTheConsolidatedFinancialStatementsUHYHainesNortonMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="AuditOrReviewOfTheConsolidatedFinancialStatementsUHYHainesNortonMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AuditAndReviewServicesMember" xlink:href="gels-20250630.xsd#gels_AuditAndReviewServicesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ProductsAndServicesAxis" xlink:to="AuditAndReviewServicesMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsTable" xlink:to="RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AuditorsRemunerationForAuditServices" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AuditorsRemunerationForAuditServices"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsLineItems" xlink:to="ifrs-full_AuditorsRemunerationForAuditServices" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesDetailsTable" xlink:href="gels-20250630.xsd#gels_ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:href="gels-20250630.xsd#gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract" xlink:to="ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesDetailsTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="SportSupplementsPtyLtdMember" xlink:href="gels-20250630.xsd#gels_SportSupplementsPtyLtdMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="SportSupplementsPtyLtdMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesDetailsTable" xlink:to="ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="ifrs-full_ProfitLossBeforeTax" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestExpense" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="ifrs-full_InterestExpense" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GainsOnLoanModifications" xlink:href="gels-20250630.xsd#gels_GainsOnLoanModifications"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="GainsOnLoanModifications" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" order="5.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInGSTReceivable" xlink:href="gels-20250630.xsd#gels_IncreaseDecreaseInGSTReceivable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="IncreaseDecreaseInGSTReceivable" order="6.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForIncreaseDecreaseInGSTPayable" xlink:href="gels-20250630.xsd#gels_AdjustmentsForIncreaseDecreaseInGSTPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="AdjustmentsForIncreaseDecreaseInGSTPayable" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInAccountsReceivables" xlink:href="gels-20250630.xsd#gels_IncreaseDecreaseInAccountsReceivables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="IncreaseDecreaseInAccountsReceivables" order="8.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInInventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" order="9.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInPrepaymentsAndOtherAssets" xlink:href="gels-20250630.xsd#gels_IncreaseDecreaseInPrepaymentsAndOtherAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="IncreaseDecreaseInPrepaymentsAndOtherAssets" order="10.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="AdjustmentsForDecreaseIncreaseInDeferredRevenue" xlink:href="gels-20250630.xsd#gels_AdjustmentsForDecreaseIncreaseInDeferredRevenue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="AdjustmentsForDecreaseIncreaseInDeferredRevenue" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInPayrollLiabilities" xlink:href="gels-20250630.xsd#gels_IncreaseDecreaseInPayrollLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="IncreaseDecreaseInPayrollLiabilities" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInProvisionForAnnualLeave" xlink:href="gels-20250630.xsd#gels_IncreaseDecreaseInProvisionForAnnualLeave"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="IncreaseDecreaseInProvisionForAnnualLeave" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IncreaseDecreaseInTradePayablesAndAccruals" xlink:href="gels-20250630.xsd#gels_IncreaseDecreaseInTradePayablesAndAccruals"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="IncreaseDecreaseInTradePayablesAndAccruals" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfChangesInLiabilitiesArisingFromFinancingActivitiesAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfChangesInLiabilitiesArisingFromFinancingActivitiesAbstract"/>
    <loc xlink:type="locator" xlink:label="ChangesinLiabilitiesArisingfromFinancingActivitiesScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesDetailsTable" xlink:href="gels-20250630.xsd#gels_ChangesinLiabilitiesArisingfromFinancingActivitiesScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfChangesInLiabilitiesArisingFromFinancingActivitiesAbstract" xlink:to="ChangesinLiabilitiesArisingfromFinancingActivitiesScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ChangesinLiabilitiesArisingfromFinancingActivitiesScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesDetailsTable" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="InterestBearingLoansAndBorrowingsMember" xlink:href="gels-20250630.xsd#gels_InterestBearingLoansAndBorrowingsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" xlink:to="InterestBearingLoansAndBorrowingsMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LeaseLiabilityMember" xlink:href="gels-20250630.xsd#gels_LeaseLiabilityMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis" xlink:to="LeaseLiabilityMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ChangesinLiabilitiesArisingfromFinancingActivitiesScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesDetailsTable" xlink:to="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesArisingFromFinancingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivities" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_InterestPaidClassifiedAsFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestPaidClassifiedAsFinancingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems" xlink:to="ifrs-full_InterestPaidClassifiedAsFinancingActivities" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PaymentsForDebtIssueCosts" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PaymentsForDebtIssueCosts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems" xlink:to="ifrs-full_PaymentsForDebtIssueCosts" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssueOfConvertibleInstruments" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssueOfConvertibleInstruments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems" xlink:to="ifrs-full_IssueOfConvertibleInstruments" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivities_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LiabilitiesArisingFromFinancingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivities_0" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ScheduleofLossPerShareTable" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ScheduleOfLossPerShareAbstract" xlink:href="gels-20250630.xsd#gels_ScheduleOfLossPerShareAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossAttributableToOwnersOfParent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLossPerShareAbstract" xlink:to="ifrs-full_ProfitLossAttributableToOwnersOfParent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WeightedAverageShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_WeightedAverageShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLossPerShareAbstract" xlink:to="ifrs-full_WeightedAverageShares" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WeightedAverageShares_0" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_WeightedAverageShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLossPerShareAbstract" xlink:to="ifrs-full_WeightedAverageShares_0" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BasicEarningsLossPerShare" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BasicEarningsLossPerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLossPerShareAbstract" xlink:to="ifrs-full_BasicEarningsLossPerShare" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DilutedEarningsLossPerShare" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DilutedEarningsLossPerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLossPerShareAbstract" xlink:to="ifrs-full_DilutedEarningsLossPerShare" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskManagementStrategyAndGovernanceAbstract" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskManagementStrategyAndGovernanceAbstract"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskManagementStrategyAndGovernanceTable" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskManagementStrategyAndGovernanceTable"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="cyd_CybersecurityRiskManagementStrategyAndGovernanceAbstract" xlink:to="cyd_CybersecurityRiskManagementStrategyAndGovernanceTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="cyd_CybersecurityRiskManagementStrategyAndGovernanceTable" xlink:to="cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock" xlink:href="https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd#cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems" xlink:to="cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptionsDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="CriticalAccountingJudgementsEstimatesAndAssumptionsAbstract" xlink:href="gels-20250630.xsd#gels_CriticalAccountingJudgementsEstimatesAndAssumptionsAbstract"/>
    <loc xlink:type="locator" xlink:label="CriticalAccountingJudgementsEstimatesandAssumptionsDetailsTable" xlink:href="gels-20250630.xsd#gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems" xlink:href="gels-20250630.xsd#gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CriticalAccountingJudgementsEstimatesAndAssumptionsAbstract" xlink:to="CriticalAccountingJudgementsEstimatesandAssumptionsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfFinancialInstrumentsAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfFinancialInstrumentsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CriticalAccountingJudgementsEstimatesandAssumptionsDetailsTable" xlink:to="ifrs-full_ClassesOfFinancialInstrumentsAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ClassesOfFinancialInstrumentsDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ClassesOfFinancialInstrumentsDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfFinancialInstrumentsAxis" xlink:to="ifrs-full_ClassesOfFinancialInstrumentsDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="GoingConcernTwoThousandTwentyFourMember" xlink:href="gels-20250630.xsd#gels_GoingConcernTwoThousandTwentyFourMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_ClassesOfFinancialInstrumentsAxis" xlink:to="GoingConcernTwoThousandTwentyFourMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CriticalAccountingJudgementsEstimatesandAssumptionsDetailsTable" xlink:to="CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentAssetsLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentAssetsLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems" xlink:to="ifrs-full_CurrentAssetsLiabilities" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossBeforeTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems" xlink:to="ifrs-full_ProfitLossBeforeTax" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/netLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems" xlink:to="ifrs-full_CashAndCashEquivalents" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertibleNotes" xlink:href="gels-20250630.xsd#gels_ConvertibleNotes"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems" xlink:to="ConvertibleNotes" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GrossProceeds" xlink:href="gels-20250630.xsd#gels_GrossProceeds"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems" xlink:to="GrossProceeds" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="MaturityDate" xlink:href="gels-20250630.xsd#gels_MaturityDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems" xlink:to="MaturityDate" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/OperatingSegmentsDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfOperatingSegmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="NumberOfOperatingSegment" xlink:href="gels-20250630.xsd#gels_NumberOfOperatingSegment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsAbstract" xlink:to="NumberOfOperatingSegment" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/TradeandOtherReceivablesDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherReceivablesAbstract"/>
    <loc xlink:type="locator" xlink:label="AllowanceForDoubtfulOtherReceivable" xlink:href="gels-20250630.xsd#gels_AllowanceForDoubtfulOtherReceivable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_TradeAndOtherReceivablesAbstract" xlink:to="AllowanceForDoubtfulOtherReceivable" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/IntangibleAssetsDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_IntangibleAssetsAndGoodwillAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsAndGoodwillAbstract"/>
    <loc xlink:type="locator" xlink:label="IntangibleAssetsDetailsTable" xlink:href="gels-20250630.xsd#gels_IntangibleAssetsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfIntangibleAssetsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IntangibleAssetsAndGoodwillAbstract" xlink:to="IntangibleAssetsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_CurrencyAxis" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_CurrencyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsDetailsTable" xlink:to="srt_CurrencyAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="currency_AllCurrenciesDomain" xlink:href="https://xbrl.sec.gov/currency/2024/currency-2024.xsd#currency_AllCurrenciesDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CurrencyAxis" xlink:to="currency_AllCurrenciesDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="currency_AUD" xlink:href="https://xbrl.sec.gov/currency/2024/currency-2024.xsd#currency_AUD"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CurrencyAxis" xlink:to="currency_AUD" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="currency_USD" xlink:href="https://xbrl.sec.gov/currency/2024/currency-2024.xsd#currency_USD"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CurrencyAxis" xlink:to="currency_USD" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_StatementGeographicalAxis" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_StatementGeographicalAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsDetailsTable" xlink:to="srt_StatementGeographicalAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_SegmentGeographicalDomain" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_SegmentGeographicalDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementGeographicalAxis" xlink:to="srt_SegmentGeographicalDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="country_AU" xlink:href="https://xbrl.sec.gov/country/2024/country-2024.xsd#country_AU"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementGeographicalAxis" xlink:to="country_AU" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MethodsOfGenerationAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MethodsOfGenerationAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsDetailsTable" xlink:to="ifrs-full_MethodsOfGenerationAxis" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MethodsOfGenerationDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MethodsOfGenerationDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MethodsOfGenerationAxis" xlink:to="ifrs-full_MethodsOfGenerationDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="DiscountedCashFlowModelMember" xlink:href="gels-20250630.xsd#gels_DiscountedCashFlowModelMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MethodsOfGenerationAxis" xlink:to="DiscountedCashFlowModelMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsDetailsTable" xlink:to="ifrs-full_RangeAxis" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TopOfRangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_TopOfRangeMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BottomOfRangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_BottomOfRangeMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MajorCustomersAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MajorCustomersAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsDetailsTable" xlink:to="ifrs-full_MajorCustomersAxis" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_MajorCustomersDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_MajorCustomersDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MajorCustomersAxis" xlink:to="ifrs-full_MajorCustomersDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="FY30Member" xlink:href="gels-20250630.xsd#gels_FY30Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MajorCustomersAxis" xlink:to="FY30Member" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FY26Member" xlink:href="gels-20250630.xsd#gels_FY26Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MajorCustomersAxis" xlink:to="FY26Member" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FY27Member" xlink:href="gels-20250630.xsd#gels_FY27Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MajorCustomersAxis" xlink:to="FY27Member" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FY28Member" xlink:href="gels-20250630.xsd#gels_FY28Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MajorCustomersAxis" xlink:to="FY28Member" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FY29Member" xlink:href="gels-20250630.xsd#gels_FY29Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MajorCustomersAxis" xlink:to="FY29Member" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FY24Member" xlink:href="gels-20250630.xsd#gels_FY24Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MajorCustomersAxis" xlink:to="FY24Member" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FY26ToFY30Member" xlink:href="gels-20250630.xsd#gels_FY26ToFY30Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MajorCustomersAxis" xlink:to="FY26ToFY30Member" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FY29OneMember" xlink:href="gels-20250630.xsd#gels_FY29OneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MajorCustomersAxis" xlink:to="FY29OneMember" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FY25Member" xlink:href="gels-20250630.xsd#gels_FY25Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MajorCustomersAxis" xlink:to="FY25Member" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CY28Member" xlink:href="gels-20250630.xsd#gels_CY28Member"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_MajorCustomersAxis" xlink:to="CY28Member" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="IntangibleAssetsDetailsTable" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsLineItems" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="EstimateTermOfUsefulLife" xlink:href="gels-20250630.xsd#gels_EstimateTermOfUsefulLife"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="EstimateTermOfUsefulLife" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RecoverableAmount" xlink:href="gels-20250630.xsd#gels_RecoverableAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="RecoverableAmount" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AverageForeignExchangeRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AverageForeignExchangeRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_AverageForeignExchangeRate" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PeriodOfFinancialBudgetsApprovedByManagement" xlink:href="gels-20250630.xsd#gels_PeriodOfFinancialBudgetsApprovedByManagement"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="PeriodOfFinancialBudgetsApprovedByManagement" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PreTaxDiscountRate" xlink:href="gels-20250630.xsd#gels_PreTaxDiscountRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="PreTaxDiscountRate" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AverageGrowthTerm" xlink:href="gels-20250630.xsd#gels_AverageGrowthTerm"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="AverageGrowthTerm" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PercentageOfEntitysRevenue" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PercentageOfEntitysRevenue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_PercentageOfEntitysRevenue" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageOfGrossMargin" xlink:href="gels-20250630.xsd#gels_PercentageOfGrossMargin"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="PercentageOfGrossMargin" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear" xlink:href="gels-20250630.xsd#gels_PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageOfForecastOnSalaryAndBenefitsYearOne" xlink:href="gels-20250630.xsd#gels_PercentageOfForecastOnSalaryAndBenefitsYearOne"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="PercentageOfForecastOnSalaryAndBenefitsYearOne" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageOfLongTerm" xlink:href="gels-20250630.xsd#gels_PercentageOfLongTerm"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="PercentageOfLongTerm" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AverageTimeframeProfitabilityTerm" xlink:href="gels-20250630.xsd#gels_AverageTimeframeProfitabilityTerm"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="AverageTimeframeProfitabilityTerm" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AmortisationEstimatedPercentage" xlink:href="gels-20250630.xsd#gels_AmortisationEstimatedPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="AmortisationEstimatedPercentage" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AverageUsefulLifeForIntangible" xlink:href="gels-20250630.xsd#gels_AverageUsefulLifeForIntangible"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="AverageUsefulLifeForIntangible" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ApplicableTaxRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ApplicableTaxRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_ApplicableTaxRate" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="LongTermGrowthRate" xlink:href="gels-20250630.xsd#gels_LongTermGrowthRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="LongTermGrowthRate" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageOfRevenueReduction" xlink:href="gels-20250630.xsd#gels_PercentageOfRevenueReduction"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="PercentageOfRevenueReduction" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RevenueReductionCompoundedGrowthRatePeriod" xlink:href="gels-20250630.xsd#gels_RevenueReductionCompoundedGrowthRatePeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="RevenueReductionCompoundedGrowthRatePeriod" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ActuarialAssumptionOfDiscountRates" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ActuarialAssumptionOfDiscountRates"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsLineItems" xlink:to="ifrs-full_ActuarialAssumptionOfDiscountRates" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/DeferredRevenueDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="DisclosureOfDeferredRevenueAbstract" xlink:href="gels-20250630.xsd#gels_DisclosureOfDeferredRevenueAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DeferredIncomeIncludingContractLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredIncomeIncludingContractLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DisclosureOfDeferredRevenueAbstract" xlink:to="ifrs-full_DeferredIncomeIncludingContractLiabilities" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/BorrowingsDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsAbstract"/>
    <loc xlink:type="locator" xlink:label="BorrowingsDetailsTable" xlink:href="gels-20250630.xsd#gels_BorrowingsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="BorrowingsDetailsLineItems" xlink:href="gels-20250630.xsd#gels_BorrowingsDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_BorrowingsAbstract" xlink:to="BorrowingsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsTable" xlink:to="ifrs-full_GeographicalAreasAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ForeignCountriesMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ForeignCountriesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_ForeignCountriesMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="LoanFromAssociatedEntitiesMember" xlink:href="gels-20250630.xsd#gels_LoanFromAssociatedEntitiesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="LoanFromAssociatedEntitiesMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareholderLoansMember" xlink:href="gels-20250630.xsd#gels_ShareholderLoansMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ShareholderLoansMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsByNameAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsByNameAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsTable" xlink:to="ifrs-full_BorrowingsByNameAxis" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsByNameDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsByNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="ifrs-full_BorrowingsByNameDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="May2023ConvertibleNoteMember" xlink:href="gels-20250630.xsd#gels_May2023ConvertibleNoteMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="May2023ConvertibleNoteMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="February2024ConvertibleNoteMember" xlink:href="gels-20250630.xsd#gels_February2024ConvertibleNoteMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="February2024ConvertibleNoteMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="May2024ConvertibleNotesMember" xlink:href="gels-20250630.xsd#gels_May2024ConvertibleNotesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="May2024ConvertibleNotesMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FebruaryTwoZeroTwoFiveConvertibleNoteMember" xlink:href="gels-20250630.xsd#gels_FebruaryTwoZeroTwoFiveConvertibleNoteMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="FebruaryTwoZeroTwoFiveConvertibleNoteMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OctoberTwoZeroTwoFourConvertibleNotesMember" xlink:href="gels-20250630.xsd#gels_OctoberTwoZeroTwoFourConvertibleNotesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="OctoberTwoZeroTwoFourConvertibleNotesMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="February2025ConvertibleNotesMember" xlink:href="gels-20250630.xsd#gels_February2025ConvertibleNotesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="February2025ConvertibleNotesMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TwoZeroTwoFiveConvertibleNoteMember" xlink:href="gels-20250630.xsd#gels_TwoZeroTwoFiveConvertibleNoteMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="TwoZeroTwoFiveConvertibleNoteMember" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertibleNoteMember" xlink:href="gels-20250630.xsd#gels_ConvertibleNoteMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="ConvertibleNoteMember" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsTable" xlink:to="ifrs-full_RangeAxis" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BottomOfRangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_BottomOfRangeMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TopOfRangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_TopOfRangeMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsTable" xlink:to="BorrowingsDetailsLineItems" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="LoansMaturityTerm" xlink:href="gels-20250630.xsd#gels_LoansMaturityTerm"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsLineItems" xlink:to="LoansMaturityTerm" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsInterestRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsInterestRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsLineItems" xlink:to="ifrs-full_BorrowingsInterestRate" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LoansReceived" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LoansReceived"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsLineItems" xlink:to="ifrs-full_LoansReceived" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsLineItems" xlink:to="ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalOrdinaryShares" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapitalOrdinaryShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsLineItems" xlink:to="ifrs-full_IssuedCapitalOrdinaryShares" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsLineItems" xlink:to="ifrs-full_LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IssueOfConvertibleInstruments" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssueOfConvertibleInstruments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsLineItems" xlink:to="ifrs-full_IssueOfConvertibleInstruments" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="UnsecuredConvertibleNotesRedeemable" xlink:href="gels-20250630.xsd#gels_UnsecuredConvertibleNotesRedeemable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsLineItems" xlink:to="UnsecuredConvertibleNotesRedeemable" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsLineItems" xlink:to="ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertibleNoteFundsReceived" xlink:href="gels-20250630.xsd#gels_ConvertibleNoteFundsReceived"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsLineItems" xlink:to="ConvertibleNoteFundsReceived" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AccruedIncomeOtherThanContractAssets" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AccruedIncomeOtherThanContractAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsLineItems" xlink:to="ifrs-full_AccruedIncomeOtherThanContractAssets" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertibleNoteFaceValue" xlink:href="gels-20250630.xsd#gels_ConvertibleNoteFaceValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsLineItems" xlink:to="ConvertibleNoteFaceValue" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BoardApprovedAmount" xlink:href="gels-20250630.xsd#gels_BoardApprovedAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsLineItems" xlink:to="BoardApprovedAmount" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertibleNoteOfferingRaising" xlink:href="gels-20250630.xsd#gels_ConvertibleNoteOfferingRaising"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsLineItems" xlink:to="ConvertibleNoteOfferingRaising" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConversionPricePerShare" xlink:href="gels-20250630.xsd#gels_ConversionPricePerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsLineItems" xlink:to="ConversionPricePerShare" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsLineItems" xlink:to="ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageOfConversionDiscount" xlink:href="gels-20250630.xsd#gels_PercentageOfConversionDiscount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsLineItems" xlink:to="PercentageOfConversionDiscount" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_WeightedAverageSharePriceShareOptionsGranted2019" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_WeightedAverageSharePriceShareOptionsGranted2019"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsLineItems" xlink:to="ifrs-full_WeightedAverageSharePriceShareOptionsGranted2019" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsLineItems" xlink:to="ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfOptionLifeShareOptionsGranted" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfOptionLifeShareOptionsGranted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsLineItems" xlink:to="ifrs-full_DescriptionOfOptionLifeShareOptionsGranted" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsLineItems" xlink:to="ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DerivativeFinancialLiabilities" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DerivativeFinancialLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsLineItems" xlink:to="ifrs-full_DerivativeFinancialLiabilities" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsLineItems" xlink:to="ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives" order="22.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BorrowingsDetailsLineItems" xlink:to="ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives" order="23.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/IssuedCapitalDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_IssuedCapitalAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapitalAbstract"/>
    <loc xlink:type="locator" xlink:label="ProxyVote" xlink:href="gels-20250630.xsd#gels_ProxyVote"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="ProxyVote" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PollVote" xlink:href="gels-20250630.xsd#gels_PollVote"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="PollVote" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WarrantOutstanding" xlink:href="gels-20250630.xsd#gels_WarrantOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="WarrantOutstanding" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PurchaseOfCommonShare" xlink:href="gels-20250630.xsd#gels_PurchaseOfCommonShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="PurchaseOfCommonShare" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ExercisePriceShareOptionsGranted2019" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ExercisePriceShareOptionsGranted2019"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="ifrs-full_ExercisePriceShareOptionsGranted2019" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WarrantsExpireDateOfIssuance" xlink:href="gels-20250630.xsd#gels_WarrantsExpireDateOfIssuance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_IssuedCapitalAbstract" xlink:to="WarrantsExpireDateOfIssuance" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/FinancialRiskManagementDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="FinancialRiskManagementAbstract" xlink:href="gels-20250630.xsd#gels_FinancialRiskManagementAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TradeAndOtherCurrentPayables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherCurrentPayables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialRiskManagementAbstract" xlink:to="ifrs-full_TradeAndOtherCurrentPayables" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_ShorttermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ShorttermBorrowings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialRiskManagementAbstract" xlink:to="ifrs-full_ShorttermBorrowings" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/netLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_LongtermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_LongtermBorrowings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialRiskManagementAbstract" xlink:to="ifrs-full_LongtermBorrowings" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/netLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CurrentPortionOfLongtermBorrowings" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentPortionOfLongtermBorrowings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialRiskManagementAbstract" xlink:to="ifrs-full_CurrentPortionOfLongtermBorrowings" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_FairValueOfAcquiredReceivables" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FairValueOfAcquiredReceivables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="FinancialRiskManagementAbstract" xlink:to="ifrs-full_FairValueOfAcquiredReceivables" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/KeyManagementPersonnelDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="KeyManagementPersonnelAbstract" xlink:href="gels-20250630.xsd#gels_KeyManagementPersonnelAbstract"/>
    <loc xlink:type="locator" xlink:label="KeyManagementPersonnelDetailsTable" xlink:href="gels-20250630.xsd#gels_KeyManagementPersonnelDetailsTable"/>
    <loc xlink:type="locator" xlink:label="KeyManagementPersonnelLineItems" xlink:href="gels-20250630.xsd#gels_KeyManagementPersonnelLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="KeyManagementPersonnelAbstract" xlink:to="KeyManagementPersonnelDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="KeyManagementPersonnelDetailsTable" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ForecastMember" xlink:href="gels-20250630.xsd#gels_ForecastMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="ForecastMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="KeyManagementPersonnelDetailsTable" xlink:to="ifrs-full_GeographicalAreasAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_GeographicalAreasDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_GeographicalAreasDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="ifrs-full_GeographicalAreasDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="AUMember" xlink:href="gels-20250630.xsd#gels_AUMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_GeographicalAreasAxis" xlink:to="AUMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="KeyManagementPersonnelDetailsTable" xlink:to="ifrs-full_CategoriesOfRelatedPartiesAxis" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CategoriesOfRelatedPartiesDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CategoriesOfRelatedPartiesDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="ifrs-full_CategoriesOfRelatedPartiesDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="CAPEXMember" xlink:href="gels-20250630.xsd#gels_CAPEXMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CategoriesOfRelatedPartiesAxis" xlink:to="CAPEXMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="KeyManagementPersonnelDetailsTable" xlink:to="ifrs-full_RangeAxis" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_RangeDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RangeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_RangeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BottomOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BottomOfRangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_BottomOfRangeMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TopOfRangeMember" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TopOfRangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_RangeAxis" xlink:to="ifrs-full_TopOfRangeMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsByNameAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsByNameAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="KeyManagementPersonnelDetailsTable" xlink:to="ifrs-full_BorrowingsByNameAxis" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_BorrowingsByNameDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_BorrowingsByNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="ifrs-full_BorrowingsByNameDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="LongTermEBITDAMember" xlink:href="gels-20250630.xsd#gels_LongTermEBITDAMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_BorrowingsByNameAxis" xlink:to="LongTermEBITDAMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="KeyManagementPersonnelDetailsTable" xlink:to="KeyManagementPersonnelLineItems" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="SalaryAndBenefitsPercentage" xlink:href="gels-20250630.xsd#gels_SalaryAndBenefitsPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="KeyManagementPersonnelLineItems" xlink:to="SalaryAndBenefitsPercentage" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_PercentageOfEntitysRevenue" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PercentageOfEntitysRevenue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="KeyManagementPersonnelLineItems" xlink:to="ifrs-full_PercentageOfEntitysRevenue" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="LongTermPercentage" xlink:href="gels-20250630.xsd#gels_LongTermPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="KeyManagementPersonnelLineItems" xlink:to="LongTermPercentage" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LongTermAverageTimeframe" xlink:href="gels-20250630.xsd#gels_LongTermAverageTimeframe"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="KeyManagementPersonnelLineItems" xlink:to="LongTermAverageTimeframe" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="EBITDAMarginsPercentage" xlink:href="gels-20250630.xsd#gels_EBITDAMarginsPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="KeyManagementPersonnelLineItems" xlink:to="EBITDAMarginsPercentage" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SupportingAssets" xlink:href="gels-20250630.xsd#gels_SupportingAssets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="KeyManagementPersonnelLineItems" xlink:to="SupportingAssets" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SupportingAssetsPercentage" xlink:href="gels-20250630.xsd#gels_SupportingAssetsPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="KeyManagementPersonnelLineItems" xlink:to="SupportingAssetsPercentage" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_TaxRateEffectFromChangeInTaxRate" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TaxRateEffectFromChangeInTaxRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="KeyManagementPersonnelLineItems" xlink:to="ifrs-full_TaxRateEffectFromChangeInTaxRate" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TerminalGrowthRate" xlink:href="gels-20250630.xsd#gels_TerminalGrowthRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="KeyManagementPersonnelLineItems" xlink:to="TerminalGrowthRate" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/ContingentAssetsLiabilitiesandCommitmentsDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ContingentAssetsLiabilitiesAndCommitmentsAbstract" xlink:href="gels-20250630.xsd#gels_ContingentAssetsLiabilitiesAndCommitmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ContingentAssetsLiabilitiesandCommitmentsDetailsTable" xlink:href="gels-20250630.xsd#gels_ContingentAssetsLiabilitiesandCommitmentsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_DisclosureOfContingentLiabilitiesLineItems" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DisclosureOfContingentLiabilitiesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingentAssetsLiabilitiesAndCommitmentsAbstract" xlink:to="ContingentAssetsLiabilitiesandCommitmentsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ContingentAssetsLiabilitiesandCommitmentsDetailsTable" xlink:to="ifrs-full_DisclosureOfContingentLiabilitiesLineItems" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CashTransferred" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashTransferred"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfContingentLiabilitiesLineItems" xlink:to="ifrs-full_CashTransferred" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IssueOfShareCapital" xlink:href="gels-20250630.xsd#gels_IssueOfShareCapital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfContingentLiabilitiesLineItems" xlink:to="IssueOfShareCapital" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IssuePricePerShare" xlink:href="gels-20250630.xsd#gels_IssuePricePerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_DisclosureOfContingentLiabilitiesLineItems" xlink:to="IssuePricePerShare" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/CapitalCommitmentsPropertyPlantandEquipmentDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="ifrs-full_CapitalCommitmentsAbstract" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CapitalCommitmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_CapitalCommitments" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CapitalCommitments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_CapitalCommitmentsAbstract" xlink:to="ifrs-full_CapitalCommitments" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://www.gelteq.com/role/EventsAftertheReportingPeriodDetails" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="EventsAfterTheReportingPeriodAbstract" xlink:href="gels-20250630.xsd#gels_EventsAfterTheReportingPeriodAbstract"/>
    <loc xlink:type="locator" xlink:label="EventsAftertheReportingPeriodDetailsTable" xlink:href="gels-20250630.xsd#gels_EventsAftertheReportingPeriodDetailsTable"/>
    <loc xlink:type="locator" xlink:label="EventsAftertheReportingPeriodDetailsLineItems" xlink:href="gels-20250630.xsd#gels_EventsAftertheReportingPeriodDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EventsAfterTheReportingPeriodAbstract" xlink:to="EventsAftertheReportingPeriodDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EventsAftertheReportingPeriodDetailsTable" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NonadjustingEventsAfterReportingPeriodDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="ifrs-full_NonadjustingEventsAfterReportingPeriodDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="LoansFromShareholdersMember" xlink:href="gels-20250630.xsd#gels_LoansFromShareholdersMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ifrs-full_NonadjustingEventsAfterReportingPeriodAxis" xlink:to="LoansFromShareholdersMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EventsAftertheReportingPeriodDetailsTable" xlink:to="EventsAftertheReportingPeriodDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ifrs-full_NumberOfSharesIssued" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NumberOfSharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EventsAftertheReportingPeriodDetailsLineItems" xlink:to="ifrs-full_NumberOfSharesIssued" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:role="http://xbrl.sec.gov/dei/role/document/Cover" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="dei_AddressTypeDomain" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AddressTypeDomain"/>
  </presentationLink>
  <presentationLink xlink:role="http://xbrl.sec.gov/dei/role/document/AuditInformation" xlink:type="extended">
    <loc xlink:type="locator" xlink:label="dei_EntityAddressesAddressTypeAxis" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressesAddressTypeAxis"/>
    <loc xlink:type="locator" xlink:label="dei_AuditorTable" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AuditorTable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_AuditorTable" xlink:to="dei_EntityAddressesAddressTypeAxis" order="10.0"/>
    <loc xlink:type="locator" xlink:label="dei_AddressTypeDomain" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AddressTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityAddressesAddressTypeAxis" xlink:to="dei_AddressTypeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="dei_BusinessContactMember" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_BusinessContactMember"/>
<!-- [WMV6][8l+YCXLM3jRnZz5kyE9FNEwwM7tWhcNUSB/rGJfYwQPyNTrPnX8aDfYR5Ta0+Plntx7Uc6S6Ro4BhFdY5I9xn9EuZgJfOCx+dLTaq4/E0z9kfILNDXlXgM3LhEFIo2o+lXlXYzTQusmAfFykG9bXkUdp+/Vpa7yiiLhAQL00/7q36I3eSTk1aYlSu7clG0ih9I46Y33HhKwUsI+KQyQ1ZEIoas3HkSlbOZXEvzQLLuKPljUsI6KYz/rpfTsA9RkOtQy3n4yukiIp3zOqf/2EUwEVu/6SRa7lMPsAcbjxwtSruCYT1JYAdweiOrKZcVpPDFKqn00o] CSR-->
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_EntityAddressesAddressTypeAxis" xlink:to="dei_BusinessContactMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>13
<FILENAME>image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1" "> E@# 2(  A$! Q$!_\0
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M\*?"S5?V?] ^-WC#XT7=L8&L@? ]KJU_+JFG2O'9_P!@:1<7K3QSY R/A/\
M\%B_BU\<M7UC1? ?P.\!Z9)XA_X**:M^Q7\']2\5>*-?73]>\#2_L]_$/XQ>
M#OBYXHCTVUDNK&7Q!JO@46C:/IJ2QCPWJEOJ-N\EP\88 _1/_AUE_P $S?\
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M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
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MK_!7_P I:/\ AF#]FW_HW_X+?^&O\%?_ "EH 3_AJ']F?_HXCX%_^';\ ?\
MS04?\-0_LS_]'$? O_P[?@#_ .:"E_X9@_9M_P"C?_@M_P"&O\%?_*6C_AF#
M]FW_ *-_^"W_ (:_P5_\I: $_P"&H?V9_P#HXCX%_P#AV_ '_P T%'_#4/[,
M_P#T<1\"_P#P[?@#_P":"E_X9@_9M_Z-_P#@M_X:_P %?_*6C_AF#]FW_HW_
M ."W_AK_  5_\I: $_X:A_9G_P"CB/@7_P"';\ ?_-!2_P##4'[-.,_\-#_
MS!X!_P"%M^ <$^F?^$@Q1_PS!^S;_P!&_P#P6_\ #7^"O_E+7P'X0_9X^ 4G
M_!3/XVZ))\$OA,^CV_['_P %KZ#2G^'OA1M-@O9_B?\ $J&>\AL&THVD5U/#
M;V\4UQ'"LTL<$*.[+&H !]]_\-0_LS_]'$? O_P[?@#_ .:"C_AJ']F?_HXC
MX%_^';\ ?_-!2_\ #,'[-O\ T;_\%O\ PU_@K_Y2T?\ #,'[-O\ T;_\%O\
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MHH ****  ]#]/7'Z]OK7\RGQDT"]U+_@K[\=6^#7[+?QW\'6WQ5_X)U_&_\
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MZOT-HH _/+_ATW_P3?\ ^C._@Q_X(+C_ .3J/^'3?_!-_P#Z,[^#'_@@N/\
MY.K]#:* /SR_X=-_\$W_ /HSOX,?^""X_P#DZC_ATW_P3?\ ^C._@Q_X(+C_
M .3J_0VB@#\\O^'3?_!-_P#Z,[^#'_@@N/\ Y.H_X=-_\$W_ /HSOX,?^""X
M_P#DZOT-HH _/+_ATW_P3?\ ^C._@Q_X(+C_ .3J/^'3?_!-_P#Z,[^#'_@@
MN/\ Y.K]#:* /SR_X=-_\$W_ /HSOX,?^""X_P#DZC_ATW_P3?\ ^C._@Q_X
M(+C_ .3J_0VB@#\\O^'3?_!-_P#Z,[^#'_@@N/\ Y.H_X=-_\$W_ /HSOX,?
M^""X_P#DZOT-HH _/+_ATW_P3?\ ^C._@Q_X(+C_ .3J/^'3?_!-_P#Z,[^#
M'_@@N/\ Y.K]#:* /SR_X=-_\$W_ /HSOX,?^""X_P#DZC_ATW_P3?\ ^C._
M@Q_X(+C_ .3J_0VB@#\\O^'3?_!-_P#Z,[^#'_@@N/\ Y.H_X=-_\$W_ /HS
MOX,?^""X_P#DZOT-HH _/+_ATW_P3?\ ^C._@Q_X(+C_ .3J/^'3?_!-_P#Z
M,[^#'_@@N/\ Y.K]#:* /SR_X=-_\$W_ /HSOX,?^""X_P#DZOAKPI_P30_8
M'NO^"C/QD\!S_LI_"23PEIG[)OP=\06&AG1+G[#:ZUJ/Q*^(EE?ZE##]NVI=
MW=II]A;32KM+16D2_P 4ID_?*OSQ\&?\I1_CG_V9K\$/_5I_$^@!?^'3?_!-
M_P#Z,[^#'_@@N/\ Y.H_X=-_\$W_ /HSOX,?^""X_P#DZOT-HH _/+_ATW_P
M3?\ ^C._@Q_X(+C_ .3J/^'3?_!-_P#Z,[^#'_@@N/\ Y.K]#:* /SR_X=-_
M\$W_ /HSOX,?^""X_P#DZC_ATW_P3?\ ^C._@Q_X(+C_ .3J_0VB@#\\O^'3
M?_!-_P#Z,[^#'_@@N/\ Y.H_X=-_\$W_ /HSOX,?^""X_P#DZOT-HH _/+_A
MTW_P3?\ ^C._@Q_X(+C_ .3J/^'3?_!-_P#Z,[^#'_@@N/\ Y.K]#:* /SR_
MX=-_\$W_ /HSOX,?^""X_P#DZC_ATW_P3?\ ^C._@Q_X(+C_ .3J_0VB@#\\
MO^'3?_!-_P#Z,[^#'_@@N/\ Y.H_X=-_\$W_ /HSOX,?^""X_P#DZOT-HH _
M/+_ATW_P3?\ ^C._@Q_X(+C_ .3J/^'3?_!-_P#Z,[^#'_@@N/\ Y.K]#:*
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M)_WTO^-*'0G =2?0,"?YU^?7_#K#]A/_ *(MJ?\ X>3X[?\ SS:4?\$L?V%
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MW7?#EQJWAS7/BSX;L=8T>75_#>I:1K5M9ZE9R26MX+'4K266!WB,H1F!G/\
MP2P_84/_ #1;4^I/'QC^.PZ_3XFC ]AP.U 'Z!^9'_ST3_OI?\:/,C_YZ)_W
MTO\ C7Y]_P##K#]A/_HBVI_^'D^.W_SS:/\ AUA^PG_T1;4__#R?';_YYM '
MZ">9'_ST3_OI?\:/,C_YZ)_WTO\ C7Y]_P##K#]A/_HBVI_^'D^.W_SS:/\
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M#/Q['X5?7O -OJ?B7Q-K#?V1;6WA;P\NB6EQ))/X>M5==+DM8;^?S;/[,?\
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M$J_.W_@FQ_R3']H'_L]K]K+_ -6IJ=?HE0 4444 %%%% !7PA^S]_P GK_\
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M* "BBB@#X^_X*&?\F!_MQ_\ 9GW[3'_JEO&M%'_!0S_DP/\ ;C_[,^_:8_\
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M0/%WQ8_:,^(/B/X>^%?A/JGBG5M..F^&]#M+_0A>WGC2\+Q16DDSSV$*PAW
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M_!6+XI?!/X+^(/AG\7?AMJOP3^.7["OC[PK;^(Y+VY^*'PV^".C_ !'UG2O
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M2?#^X^TZ58^%O%%K8VYNH!D?N5^US_P58\&_LF>#OV*O%'BCP[X5>X_:AN?
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M4Z1\0_#O@.P\._'BR\)M%K*747BK0--N=0T3XCR6TJSR@7":A)<;V+?MC/\
M\%,K"]F^(%[X3\#:-XA\*^&?VM/V5/V=?#7B.'Q4\=OXH\+?M-?#'X3?$JW^
M(AC33)!:2^'[3XG"TBT=7GBU$:6)FO[8W#1P_)K_ /!<ZWUWPA^U)KOPL^!V
MA?%KQ-\"OCK\.?!GP\\#^"/BWH>L:[\7_@W\0OB%XL^'5A\084L-.O#X4\93
M:Q\/?%LFG^ -4CDFN8+WP;)+J$*>(-UN >Y?\%)_V%?A7\0/V>_V7OA_X!_9
M]M/$UA\*/VH/V6-!T;PUX6MM95O!WP/U3XZ>!U^,^G@:=J=K=1^"[OP/%JJ^
M,HKF:XAET-;L7 90<?F+JW[$?[3FC_MX?&?XC^%/AEXA\/?"'Q7\<OVA?@I\
M/];\%6'BW1/'%AH/B;]ABT\%?!:V\6^('\57'AO4?V09?&]M>:0MEIWA.ROO
M!7Q/L?"^MOK,=E/?LOZ[_"K_ (*?>&_C1\,O@A\7OA[X0TS6_ ?QT_;D/[)O
MA;6H?$4JQGPI<^'O%VO:9\2'1],5TU6X_P"$9AL+OPG.(9+"^O)[.>^%W:-
MWR?X\_X+DR_#77[7_A*O@!;P?#N?PO\ M &^^(]MX[#Z/X:^(7PY^-_Q"^"W
MP>\-^(XGT139Z!\9=>^'=WHT7B9)F@T#Q?K_ (<T%[>\COS>( ?(FH_#_P",
M?[1'P<L] \:?#G]M_P" GA7X/?\ !,?X.?LH_%WQ+;_"3Q!XG\6K^T1H'QB^
M&.N>(+#0?AI%XEL[WX\> [;2/ NJS?%+7?#&I);ZY\/]=6SLO$'VG5;F*U]H
M^#W[&T_QF\??\$EOBY\;OV'_  Y\*_$6BQ?M,6/QK\.^%M#\5Z%X*\-Z!X&\
M,ZW-^S;K7B#PAJOB75;OP-9:WJ\.F^-_!G@+Q%?:Q?\ @;7-:.@->23Z?N'V
M+X0_X*/?'GXH>.?@;X>\ _!OX1V6B?&']J?XZ?LQSWOC#X@^+H-6T"^^!G@K
MQ9\3-6\5)::-X.O;6_MM>\'>#]0L=/TW[3!/:^);JS2ZF;2_.N4M_MB_\%%?
MCI^RA\0OVB=)F^$GPD\4> O@K^SMX7_:&TO5U\:^.HO%FN:1XS^*MK\(=(T/
M4O#^G>"=36"_TS7#>ZYJO]BS:S<WND0VUAHEE>:Q=+" #(L/@;X(_:2_X*+?
M\%"?AS^T'I]UJVDZ/\/OV&?%7PETVUUO4M&O!X'M?"7[0FCZO?6$UA/#,;#_
M (3SQ)XN@UB&!A#)?C19;Q6FM;!D^+OCO\ ?&7AK]M_]H;P_\-/AY^TAXJ^&
M'Q=_9Q\8?"[XA?%;3/A%XOA^)O[('@W0?V?=+\&>#=9_8^^,2>*QX<^+7A;Q
MMJ*1V>K_  3_ .$<'BZ#QM::]XBL==0Q30/]8>!?^"JUUXF\#>,OBU?? ?PE
M9ZWX8_8B_;-_:9M/$-IXEN[>'QQIW[)'QF/PUTOP_I,^M>&-,\8Z)X2^(TS3
M>*+>P\8:5I/B[P;<.VE:]X3@U=)U%7QA_P %5OC1H/A;]KS7!\%OACX1\8_L
MT_#"#XY^&_@Q\3?%GQ#\/^/?BE\$=/TNPO=6^*GAK7+'P'?>!M<\(:]=Z@FE
M^'+[PQK6LW/A[5K:?1?B#9>']2EM8I0#\N_"_P"Q)^U;^U3X:_98^#?_  I#
MPW\ _!G@WPY^VSX0\._&;5/ 'Q:^%6D:=87>L_ J'X6?M7Z%\%[7QO=^(OA3
M^T9KALO$.L>#O"_BKQ4-!.KZ-XCUVUFM])U*/3[G].?V2OA#8?$/Q9^VU^R+
M^TU\/?VB=6$/[:WC;X_>"/B'XQT#QAHW@/QGX0TG0OA7I7@_Q'X<^*4=R='O
MK[6M3AU;4;CPKILL*DQZQ(;7REF-?H+^S]^T3\2/&_QX^,/P%^+/AOP9HWB;
MX??#/X'_ !2T?4? 5_K.I:'J6D_%+3O$=MK>G2W&NV]E?-/H'B7PO=0V5R]E
M:&_TV^AF>WADB9*^U2 1C\O:@#\H?V*?"FF_#S]N;_@H!\-OAZ+R/X2_#_P-
M^P[X/M+2:]N-1@T_Q_X:^!M_H-]9RWL\DK7&MQ_##3/A2=:GD=KRX)LKF^+3
M3!F]N\0?\I.?A-_V8I^T!_ZOW]FVOM^QT?2M,GU"YT[3;"PN=7O/[0U>XL[.
MWM9]5O\ [/#:B^U*:&-)+Z[%M;P6XN;II9A;P0PAQ'%&J_$'B#_E)S\)O^S%
M/V@/_5^_LVT ?>-%%% !1110 4444 ? O_!1C_DB_P -?^SJ/V7O_5Q^&*^^
MJ^!?^"C'_)%_AK_V=1^R]_ZN/PQ7WU0 5A^)O$>D>#_#?B#Q;X@NUL-!\+Z)
MJOB+6[YP2EEI&B6%QJ6I7;@<E;>SMII6 Y(3 K<K@?BMX&M_B?\ "_XC_#6Z
MNGL;;XA>!/%W@BXO8U+/90^*O#^H:%)=JJD%FMEOC,%!^8H%[T ?,W@#]OW]
MGCX@?$KX!_!RSU?Q#HOQ/_:2^"$?[0?PQ\*:WX<U&W:Z^'=W:76JZ4VM:Q;Q
MW.B:'XEUK0-/U7Q!I7A:_OX]9O-'T76KN.V*:7=;,'QA_P %(_V8/ 'Q*\=_
M#/QCJ_C?P_<_#KQ+JG@3Q%XUO_ 'B-?AI_PL?2?AFOQ@N/AM8>.([:32;KQS
M<_#UAKNE:(6B.KL5TS39[G59([)_F3X3_P#!)3PSI6O? KXX?$GXH_$/_AI3
MX.:A^SA?V&M>#O&&OVGPST_3?V>OAA%\(!X+TKX>M?VWAN_\.^/_  A=>,4\
M0:OK>DW/BNU;QYK4-AJEO!%' W>?$K_@ECX1^+/Q)^,?B7QA\<OB3/\ #'XO
M_$^;XY7OP6T_2?"=CX?TKXSQ_!FW^"NB^-3XG&G2^*M3M/#6CV=CXDT;PQ)>
MVFDCQ58V=]J'V^UA-FX!]*? O]MSX,_M!:U\/?#OA"Q^(F@ZY\5/A7XB^-O@
M#3?'O@?4O"D_B/X6^&=7\"Z)>>,+-KB2XACT^ZU#XB^&8M-BN98;V\6:]<6J
M"QN-OR-H/[4__!*OQ9=_$KQII_@?X9LWCOXC?&CX"?%?QIJ'P*L+"+Q?XB^#
M_P /9_B[XWT_QAK-YX=BD\0>%/$W@;29?%'A/7KU[S0?B%'8B72[J_N;8&.E
M\+_^"4FN?!G3_@U'\,/VL/%/@;6_@W\$_B;^SWINM>%_@Q\+-%BUOX:?$>7P
M!J+"^T:RMDTVU\9:'X@^'>C^((?&-FBZAJNH371U.&5'.[D)_P#@A=^S98^
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MU"XTJXOM.GET^:^TO3[N2T>)[FRM9B\*?5?_ !%#?L!_]$A_;!_\(#X+?_1
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M+*U]JVHS74A 2%$]QK^;S_B*&_8#_P"B0_M@_P#A ?!;_P"B!H_XBAOV _\
MHD/[8/\ X0'P6_\ H@: /Z0Z^#O$'_*3GX3?]F*?M ?^K]_9MK\K?^(H;]@/
M_HD/[8/_ (0'P6_^B!KT']AW_@IE\!_^"D'_  4EMM6^!WA+XN>%;?X3?L1?
M%>P\1I\5M"\&Z'->S>+OCM\!Y]-;1$\(>/?'*7$<":#>"^:_ETUHVEMA;I<A
MY6B /Z J*** "BBB@ HHHH ^!?\ @HQ_R1?X:_\ 9U'[+W_JX_#%??5?EO\
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M_P#1 T?\10W[ ?\ T2']L'_P@/@M_P#1 T ?TAT5_-Y_Q%#?L!_]$A_;!_\
M" ^"W_T0-'_$4-^P'_T2']L'_P (#X+?_1 T ?TAT5_-Y_Q%#?L!_P#1(?VP
M?_" ^"W_ -$#1_Q%#?L!_P#1(?VP?_" ^"W_ -$#0!^P7_!0S_DP/]N/_LS[
M]IC_ -4MXUHK^?3]K[_@Y(_8;^*_[)?[4?PN\._"K]JZS\0?$C]G3XV^ ]#O
M-:\#_"&VT>UUCQ?\-/$WA[3;G5;BQ^.FI7L&FP7NHP2WTUGIU_=16JRO;V=U
'*J02% '_V0$!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>14
<FILENAME>image_002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_002.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1" "G G # 2(  A$! Q$!_\0
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M/_"6Z-@X.?\ GM_GO7YX?\%CF+?L4>)V_A_X37P(,>C#75[<8XSVYK^03/\
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MQTY]<C^7Y=>OO7ZO6_\ P3C\(0?L=:#^U!>_&'QK<W&N?"O5/B:;SPI\*_\
MA-O@?H.J:%K*Z'_PIGQKXWT#Q$?$_A_XB D+O\5>$1X,#!@#D$5^4'].?Y5^
MB/@C_@H7KGP^^$NH>"/"O[/GP=T/XDZ[\%-3_9^UCXW>'KOQCX;U'7O 6NY4
M_P!N_"O0,?#+Q!\1!X>*D>*?%09CR>@*G_JTXPPO$DGE'^K,FH^TC[1+E]Z%
M[.,G+F:5WS.R<FERW2:9_P ^W"7^KR>:OB+XK-P:NK-*3TZ7T=M5ZWV[WQM^
MQ)^SY=?#K]F+5O@C\8?CEX\^)W[7OB0^&?@[X)\5_"[P=X<TO^TM!\9CP)XZ
M.O:WH/B)=FT@C&^3A58L22!Z)>?\$L="LOVU_#W[,^G?&+Q-XW^$7C3X%^./
MCCX%^+O@#P1H?B'Q/XY3X6:9K:>(O"&A^"D=T;Q%'\0=#USP^$W$RJHCP)&
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MNE3W-MJ&EWGVVRN[3_EP_3_/ITSGUH:;IM]K%_I^E:5!<W.H:I>?8K*TM/\
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MX8_Z%K0__!5IO_QKW'YUXC^A)B6W_P ;"CN_^:>CW?\ >-_];5_T*U_X'_\
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M+)=+)?*Q^4?_  6.4K^Q1XG7^'_A-? ASZL==7OSGC/?BOY!?)N/^?:Y_P#
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MMM]O["I6WUVMOKWUN<KXU_Y%3Q'_ -@74?\ T6U?ES9&>&>"> ?Z1]K'V/\
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M12'H>V>/\^OTH_KT A! SN79D\$G'0<>ISQSU]J8[ G)53[AL'G\<?S[]Z^
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M!/QY>_%3XA^'OBI\9/#7Q,_X3S7?^$^T'0OACH7PL\/Y^&/Q \.G_BA^H/\
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M/!?A[QKXB.C:'\<(;5SH&F^'88M(AT#P=\18W@:[:6."6(J\%T?TX_X*T_\
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M*\9?!WXDZ+\9]4T<ZU9?$WXA?M4^,OCZ/^$$T+6M?T'7?AC_ &%X@\-^$?\
MA'_^*BT3MUSUK9;+T7Y(^$GAOK/!<\6NE22?164Y;KY=G_E_3;_P;'?\H^_$
MO_9P'C__ --?AJOVE^%/[+GP)^"?CCXQ_$?X:?#GP]X3\?\ Q]\;ZA\0/B[X
MRL;%#XB\<^)9I4(EUK6MS3MI$:QD0:$'%M'O;$99)F/XM?\ !L=_RC[\2_\
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M?^?UN_SME7WV\QO.\5_T3?$/JGA;>J_X5MNJTVMIT/T09W4G"@N00$\U0#G
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M ;QGX4^*Z>$/&7!3P$7=2:_?:(N5 <8]\J/3CM].I.>AK\[_ /A1O_!1S/\
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M?2[+_J(/SLUW_@G+^SOH&AZKK3>)OVE;@:)I>HZNMM_PU+\>]K?V+"\I"_\
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M110 4444 ?Q%?\'67_)=/V1/;X8?$W'_ (5GAROY3*_JS_X.LO\ DNO[(O\
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MZ]FCPG_A(?\ @@G_ -"_\+O_  W'QP_^9ZI?^$@_X()_]"]\)?\ PW'QB_\
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M@GQ[_/0Z^%O^"9O_  <$C]I#]N#XU_\ !.+]HGX?:MIGQB\&_&SXS>!_@_\
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M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
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9!W3T?.[K7T\C]8_M[,GHZR?_ &[\NY__V0$!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>15
<FILENAME>image_003.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_003.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1"  ; )8# 2(  A$! Q$!_\0
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M-OVT8:A;:=JT=Y_/=^P%JMU^T+\0_P!HG_@M-\1M'/Q3^/WQO_:/\9?LJ?\
M!._PQXFA%]H7P+^"'AF;5?#6@ZMX5L+J>"RL/$6IV&H:]X1UJXTRRTPW&MQ>
M,M3CU+3)?CE\1TK]D?$_[-WQ>_9]\.1_M*>$?B3>^+/C3H$&J>)_C7::L[W/
MAOQKX?N?(O=>TVSC$-E=76E:!9V@-Q!?"WEO[2R76O#2>$]5T;0-$3U<PP-/
M+L1]3]M*=>G"%/&1E34(0QG+&5?#4G&3<Z5!SA3E5E;GKQGR)TXJ4O-H8F6)
MA[94[0;E.DU)-JA=JG5::5IU%%R45>U-IOWMOT*^$_QI^$7QX\,7/C7X*?$W
MP'\6?"%GX@UWPI=>)OAWXKT7Q?H5MXE\,WK:=K^A7&IZ%>7UI#JNDWB^5>6,
MDJSQ*\$Q0P7%O+)Z:,]SGWZ5_+-\&+#0/V!/^"P7[.U_\ ;,>"?V/?\ @LI\
M,_B3K_B+X+0RRMX7^&'[4/PAT0>,-;UWP?96\<5EHL&IR:KINAP:3;+#IZS^
M-O&-O86UOX:\,^!-"\+_ -3'J2>/\.O^?:LLQP4,'/#3HU)5L+C,-3Q6&J3C
M&-1*4IT:U&K&+<55P^(I5:,G%\LTH5(I*=EOA,2Z\:JJ14*M"K*E446W%Z*<
M)P;LW&I2E&:NKI\T7>UQ:*_E\TOQ/^UW_P %DOVG/VN+;PA^V-\5OV$_^"=G
M[&?Q:\0?L_V^H_LUZ[;^ OC;\<_B;X!\]O'OB[4/B_+'#JO@OPYI$8M]4MUB
M%QX9/AC5_#=G-X;U#7(_$'B6T^\O^"9_@G7O@UX\^*OPYO/^"N5A_P %$/AI
MJNBZ+K7P7^'OC;QC\-?B+\=OAY%I]U/%XXUSQA\3=$\3^(?''Q"TV=+OPI96
MEU=_V?X?TV:XG>/1-+O;YKC5.C$Y.\+1G*MC:/UNE2HUJN AA\94J4HUXPJ0
MA4Q4*$L)"LJ52%6=*52'(I<KJ.<7$RI8YUJBC&A/V$YSIPKRJ48J3IN492C2
ME-590<XRC&23<FK\MG<_9&BO&/VC=:U?P[^SU\=_$.@ZC>:-KNA?!KXGZSHN
MK:?,]O?Z5JVF>"=<O=.U&QN(R'@O+*\@ANK::,AXIHD=2&4&OXYOV)/$.B?'
MW]E;X/\ QA_:%_X.8?B3^SE\8_&N@ZK?^.O@SXE_:R^ 7AO6? ]]8>)M<TBQ
MM=0T;QWXKT[Q9I[:EHFG:;KL::U:0S2P:I'=0 V<UNQ67Y0\?AL1C)8J.&I8
M>O1P[3PN.Q<YU*U*K6BU#!4:SA!1I2YIU%&-[*]]!XK'+#5:5%4G4E5A.HOW
MM&DE&$HQ>M:<%)WFK*+;M?0_N H  X%>#_LP>"[OX>_L_?"?PC>?''Q+^TM)
MI7@_3Y(?CWXOU33-;\0_%:PU5I=8TOQC?:SHLL^D:M'J>FZA:&PU'39YK*\T
MY+2XMYI8Y%<_D[_P7N^.OQF^ OP:_89UGX*_$_QK\+-6\=?\%+_V<_AEXRU'
MP/KESH5YXF^'OB/P-\:+_7_!FLSVI#7OAW6;S1=(N=1TV8-!<3:;9NPW0(PY
M,)@Y8S,*67T:D.>M7G1IUI1G&#Y8UI*;@TJL5*-&5HRBIQ<DI)-22VK8B-##
MRQ$XNT81FX)Q;U<%RW3Y6[S6JT:NT[6/W:HI!R!]!7BW[1/PK\3?&WX+>/\
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C<FEY/]@X5?Q9RKS;;E5K4Z=2I)MWUFU=I;1O=J*2N[7/_]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>16
<FILENAME>image_004.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_004.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1" !; = # 2(  A$! Q$!_\0
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M5^-\_,UQ<,,<_:O&&?Y#M[9_2OT"I,CU'YT?6I=''RLW_F'U=>7X?Y'Y_?\
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MR"HJN3YQ!U:-6<?9ODNUS--JVL=6[62:Z#MP /&X<Y*E3CGN1G@<?UZTR0\
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MX:C2E"'ANU)UEAZ5.5ZOL(I?O4_WBEHWSKJ>9_M1_#BT_9^^.OC/X5:;K_\
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MSQ^TMX"T=8K30K?QGXN<ZI8Z9$O[O2M(U_6Q\)?$:NBC"W'BQO&+*B[4E"*
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M_P #;_X>V7_"N-0\=77B/_A-_$6N>&R3KL'AQM&;1WT'PQXJ8N)-&??(Z1@
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M['_A'M"V^7_8>DXQC;_9FG;?3[F,?AZT/ZK:UI279N"7_@+BU;\0,CP[X_\
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MQV^*477Q<I^NBZ*?3VZ?KS7Z1RVUO-_K88W_ -Y1G\^O^%4Y='TF0'?IMBV
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(!KZ>K$Z#_]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>17
<FILENAME>ex4-25_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 ex4-25_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" !/ %<# 2(  A$! Q$!_\0
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MQVL^+:TFCEB*#(;R^,5:T[2DTZ:_D61G^V7!N&!'W20!C]*@\,?\BY:?1O\
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2'<<]**4K7]W8NFYN/OJS/__9

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>19
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cover - shares<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Nov. 13, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentInformationLineItems', window );"><strong>Document Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">20-F<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentRegistrationStatement', window );">Document Registration Statement</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentAnnualReport', window );">Document Annual Report</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentTransitionReport', window );">Document Transition Report</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFinStmtErrorCorrectionFlag', window );">Document Financial Statement Error Correction [Flag]</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentShellCompanyReport', window );">Document Shell Company Report</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityInteractiveDataCurrent', window );">Entity Interactive Data Current</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentAccountingStandard', window );">Document Accounting Standard</a></td>
<td class="text">International Financial Reporting Standards<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_IcfrAuditorAttestationFlag', window );">ICFR Auditor Attestation Flag</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Jun. 30,  2025<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2025<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">FY<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityInformationLineItems', window );"><strong>Entity Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">Gelteq Limited<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001920092<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">001-42373<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">C3<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
<td class="text">--06-30<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityWellKnownSeasonedIssuer', window );">Entity Well-known Seasoned Issuer</a></td>
<td class="text">No<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityVoluntaryFilers', window );">Entity Voluntary Filers</a></td>
<td class="text">No<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityShellCompany', window );">Entity Shell Company</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Non-accelerated Filer<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityExTransitionPeriod', window );">Entity Ex Transition Period</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityContactPersonnelLineItems', window );"><strong>Entity Contact Personnel [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">Level 19644 Chapel Street<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">South Yarra<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">VIC<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCountry', window );">Entity Address, Country</a></td>
<td class="text">AU<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">3141<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityListingsLineItems', window );"><strong>Entity Listings [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Ordinary shares, no par value<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">GELS<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,711,059<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressesAddressTypeAxis=dei_BusinessContactMember', window );">Business Contact [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityContactPersonnelLineItems', window );"><strong>Entity Contact Personnel [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_ContactPersonnelName', window );">Contact Personnel Name</a></td>
<td class="text">Nathan J. Givoni<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">Level 19644 Chapel Street<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">South Yarra<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">VIC<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCountry', window );">Entity Address, Country</a></td>
<td class="text">AU<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">3141<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityPhoneFaxNumbersLineItems', window );"><strong>Entity Phone Fax Numbers [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">+61<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">3 9087 3990<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_ContactPersonnelName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of contact personnel</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_ContactPersonnelName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gMonthDayItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentAccountingStandard">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The basis of accounting the registrant has used to prepare the financial statements included in this filing This can either be 'U.S. GAAP', 'International Financial Reporting Standards', or 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentAccountingStandard</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:accountingStandardItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentAnnualReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as an annual report.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentAnnualReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFinStmtErrorCorrectionFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicates whether any of the financial statement period in the filing include a restatement due to error correction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-K<br> -Number 229<br> -Section 402<br> -Subsection w<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 4: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFinStmtErrorCorrectionFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalPeriodFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fiscal period values are FY, Q1, Q2, and Q3. 1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalPeriodFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fiscalPeriodItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalYearFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalYearFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gYearItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentInformationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentInformationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentRegistrationStatement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as a registration statement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentRegistrationStatement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentShellCompanyReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true for a Shell Company Report pursuant to section 13 or 15(d) of the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentShellCompanyReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentTransitionReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as a transition report.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Forms 10-K, 10-Q, 20-F<br> -Number 240<br> -Section 13<br> -Subsection a-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentTransitionReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCountry">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>ISO 3166-1 alpha-2 country code.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCountry</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:countryCodeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityContactPersonnelLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityContactPersonnelLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCurrentReportingStatus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityExTransitionPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 7A<br> -Section B<br> -Subsection 2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityExTransitionPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFilerCategory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:filerCategoryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityInformationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityInformationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityInteractiveDataCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-T<br> -Number 232<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityInteractiveDataCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityListingsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityListingsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityPhoneFaxNumbersLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityPhoneFaxNumbersLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityShellCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityShellCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityVoluntaryFilers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityVoluntaryFilers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityWellKnownSeasonedIssuer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityWellKnownSeasonedIssuer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_IcfrAuditorAttestationFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_IcfrAuditorAttestationFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_Security12bTitle</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:securityTitleItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SecurityExchangeName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarExchangeCodeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_TradingSymbol</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:tradingSymbolItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressesAddressTypeAxis=dei_BusinessContactMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressesAddressTypeAxis=dei_BusinessContactMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>20
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Audit Information<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AuditorTable', window );"><strong>Auditor [Table]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AuditorName', window );">Auditor Name</a></td>
<td class="text">M&K CPAS, PLLC<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AuditorFirmId', window );">Auditor Firm ID</a></td>
<td class="text">2738<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AuditorLocation', window );">Auditor Location</a></td>
<td class="text">Woodlands, TX<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AuditorOpinionTextBlock', window );">Auditor Opinion [Text Block]</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Opinion on the Consolidated Financial Statements</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have audited the accompanying consolidated
statement of financial position of Gelteq Limited and its subsidiaries (the Company) as of June 30, 2025 and 2024, and the related consolidated
statements of profit or loss and other comprehensive income, changes in equity, and cash flows for the years ended June 30, 2025 and 2024,
and the related notes (collectively referred to as the "financial statements"). In our opinion, the consolidated financial statements
referred to above present fairly, in all material respects, the financial position of the Company as of June 30, 2025 and 2024, and the
results of its operations and its cash flows for the years ended June 30, 2025 and 2024, in conformity with International Financial Reporting
Standards (IFRS) as issued by the International Accounting Standards Board. <span>&#160;</span></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AuditorFirmId">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>PCAOB issued Audit Firm Identifier</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AuditorFirmId</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:nonemptySequenceNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AuditorLocation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AuditorLocation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:internationalNameItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AuditorName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AuditorName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:internationalNameItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AuditorOpinionTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-X<br> -Number 210<br> -Section 2<br> -Subsection 2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AuditorOpinionTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AuditorTable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AuditorTable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>21
<FILENAME>R3.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated statement of profit or loss and other comprehensive income<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Jun. 30, 2025 </div>
<div>AUD ($) </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Jun. 30, 2024 </div>
<div>AUD ($) </div>
<div>$ / shares</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RevenueAbstract', window );"><strong>Revenue</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RevenueFromContractsWithCustomers', window );">Revenue from contracts with customers</a></td>
<td class="nump">$ 165,645<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Cost of sales</a></td>
<td class="num">(115,397)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit</a></td>
<td class="nump">50,248<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIncome', window );">Other income</a></td>
<td class="nump">403,393<span></span>
</td>
<td class="nump">146,884<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExpenseByNatureAbstract', window );"><strong>Expenses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EmployeeBenefitsExpense', window );">Employment expenses</a></td>
<td class="num">(481,072)<span></span>
</td>
<td class="num">(875,579)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_CorporateExpenses', window );">Corporate expenses</a></td>
<td class="num">(548,847)<span></span>
</td>
<td class="num">(222,641)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ShareIssueRelatedCost', window );">IPO related expenses</a></td>
<td class="num">(584,947)<span></span>
</td>
<td class="num">(166,804)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationAndAmortisationExpense', window );">Depreciation and amortisation expense</a></td>
<td class="num">(1,222,955)<span></span>
</td>
<td class="num">(1,211,896)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ResearchAndDevelopmentExpense', window );">Research expenses</a></td>
<td class="num">(628,606)<span></span>
</td>
<td class="num">(276,057)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdvertisingExpense', window );">Advertising and marketing expense</a></td>
<td class="num">(204,077)<span></span>
</td>
<td class="num">(18,200)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FeeAndCommissionExpense', window );">Legal expense</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ConsultingFees', window );">Consulting fees</a></td>
<td class="num">(993,715)<span></span>
</td>
<td class="num">(750)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherExpenseByNature', window );">Other expenses</a></td>
<td class="num">(1,284,949)<span></span>
</td>
<td class="num">(145,851)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InventoryWritedown2011', window );">Inventory - write off</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(175,081)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossFromOperatingActivities', window );">Operating loss</a></td>
<td class="num">(5,495,527)<span></span>
</td>
<td class="num">(2,945,975)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Finance costs</a></td>
<td class="num">(1,950,587)<span></span>
</td>
<td class="num">(600,220)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_GainandlossOnExtinguishment', window );">Gain/(loss) on extinguishment</a></td>
<td class="nump">499,609<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives', window );">Gain/(loss) on derivative revaluation</a></td>
<td class="nump">301,052<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Loss before income tax expense</a></td>
<td class="num">(6,645,453)<span></span>
</td>
<td class="num">(3,546,195)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Income tax expense</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Loss after income tax expense for the year attributable to the owners of Gelteq Limited</a></td>
<td class="num">(6,645,453)<span></span>
</td>
<td class="num">(3,546,195)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncome', window );">Other comprehensive income for the year, net of tax</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent', window );">Total comprehensive loss for the year attributable to the owners of Gelteq Limited</a></td>
<td class="num">$ (6,645,453)<span></span>
</td>
<td class="num">$ (3,546,195)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BasicEarningsLossPerShare', window );">Basic loss per share (in Dollars per share) | (per share)</a></td>
<td class="num">$ (0.72)<span></span>
</td>
<td class="num">$ (0.44)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DilutedEarningsLossPerShare', window );">Diluted loss per share (in Dollars per share) | (per share)</a></td>
<td class="num">$ (0.72)<span></span>
</td>
<td class="num">$ (0.44)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ConsultingFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the amount of consulting fees.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ConsultingFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_CorporateExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Corporate expenses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_CorporateExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_GainandlossOnExtinguishment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_GainandlossOnExtinguishment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdvertisingExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense arising from advertising.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdvertisingExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BasicEarningsLossPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2024-01-01<br> -Paragraph 66<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2024-01-01<br> -Paragraph 67<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_67&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BasicEarningsLossPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 106<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 81B<br> -Subparagraph b<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81B_b_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CostOfSales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CostOfSales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationAndAmortisationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B13<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B13_d&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 104<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_104&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationAndAmortisationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DilutedEarningsLossPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2024-01-01<br> -Paragraph 66<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2024-01-01<br> -Paragraph 67<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_67&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DilutedEarningsLossPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EmployeeBenefitsExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 104<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_104&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EmployeeBenefitsExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ExpenseByNatureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ExpenseByNatureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FeeAndCommissionExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense relating to fees and commissions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 85<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FeeAndCommissionExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinanceCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of costs associated with financing activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 82<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_82_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinanceCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 85<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeTaxExpenseContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2024-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause viii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35_b_viii&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -Subparagraph h<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23_h&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph 79<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_79&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B13<br> -Subparagraph g<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B13_g&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 82<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_82_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeTaxExpenseContinuingOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InventoryWritedown2011">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense recognised related to the write-down of inventories to net realisable value. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2024-01-01<br> -Paragraph 36<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_36_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 98<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_98_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InventoryWritedown2011</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause viii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B12_b_viii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_106_d_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 81A<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81A_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherExpenseByNature">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'nature of expense' form for its analysis of expenses. [Refer: Expenses, by nature]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherExpenseByNature</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of operating income that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2024-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35_b_iv&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 17<br> -IssueDate 2024-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) before tax expense or income. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2024-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossFromOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) from operating activities of the entity. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 85<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 32<br> -IssueDate 2024-01-01<br> -Paragraph IE33<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=32&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_IE33&amp;doctype=Illustrative%20Examples<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossFromOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ResearchAndDevelopmentExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expenditure directly attributable to research or development activities, recognised in profit or loss.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2024-01-01<br> -Paragraph 126<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_126&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ResearchAndDevelopmentExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RevenueAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RevenueAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RevenueFromContractsWithCustomers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of revenue from contracts with customers. A customer is a party that has contracted with an entity to obtain goods or services that are an output of the entity&#8217;s ordinary activities in exchange for consideration.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2024-01-01<br> -Paragraph 114<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_114&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2024-01-01<br> -Paragraph 113<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_113_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RevenueFromContractsWithCustomers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ShareIssueRelatedCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cost related to the issuance of shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ShareIssueRelatedCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>22
<FILENAME>R4.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Statement of Financial Position - AUD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentAssetsAbstract', window );"><strong>Current assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents</a></td>
<td class="nump">$ 344,648<span></span>
</td>
<td class="nump">$ 24,522<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivables', window );">Trade and other receivables</a></td>
<td class="nump">459,724<span></span>
</td>
<td class="nump">183,005<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets', window );">Prepayments and other assets</a></td>
<td class="nump">702,298<span></span>
</td>
<td class="nump">95,700<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Total current assets</a></td>
<td class="nump">1,506,670<span></span>
</td>
<td class="nump">303,227<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentAssetsAbstract', window );"><strong>Non-current assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Fixed assets</a></td>
<td class="nump">15,907<span></span>
</td>
<td class="nump">16,642<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets</a></td>
<td class="nump">19,857,973<span></span>
</td>
<td class="nump">20,437,958<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LongtermDeposits', window );">Security deposits</a></td>
<td class="nump">94,605<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentAssets', window );">Total non-current assets</a></td>
<td class="nump">19,968,485<span></span>
</td>
<td class="nump">20,454,600<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="nump">21,475,155<span></span>
</td>
<td class="nump">20,757,827<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentLiabilitiesAbstract', window );"><strong>Current liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Trade and other payables</a></td>
<td class="nump">572,094<span></span>
</td>
<td class="nump">1,558,186<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredIncomeIncludingContractLiabilities', window );">Deferred revenue</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">125,359<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ShorttermBorrowings', window );">Borrowings, net</a></td>
<td class="nump">4,203,855<span></span>
</td>
<td class="nump">2,084,152<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentLeaseLiabilities', window );">Derivative liability</a></td>
<td class="nump">771,484<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentProvisionsForEmployeeBenefits', window );">Employee benefits provisions</a></td>
<td class="nump">84,694<span></span>
</td>
<td class="nump">98,368<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Total current liabilities</a></td>
<td class="nump">5,632,127<span></span>
</td>
<td class="nump">3,866,065<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilitiesAbstract', window );"><strong>Non-current liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Borrowings</a></td>
<td class="nump">13,550<span></span>
</td>
<td class="nump">1,759,447<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentProvisionsForEmployeeBenefits', window );">Employee benefits provisions</a></td>
<td class="nump">24,992<span></span>
</td>
<td class="nump">20,018<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilities', window );">Total non-current liabilities</a></td>
<td class="nump">38,542<span></span>
</td>
<td class="nump">1,779,465<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="nump">5,670,669<span></span>
</td>
<td class="nump">5,645,530<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NetAssetsLiabilities', window );">Net assets</a></td>
<td class="nump">15,804,486<span></span>
</td>
<td class="nump">15,112,297<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EquityAbstract', window );"><strong>Equity</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssuedCapital', window );">Issued capital</a></td>
<td class="nump">33,945,869<span></span>
</td>
<td class="nump">26,608,227<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AccumulatedOtherComprehensiveIncome', window );">Accumulated losses</a></td>
<td class="num">(18,141,383)<span></span>
</td>
<td class="num">(11,495,930)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Total equity</a></td>
<td class="nump">$ 15,804,486<span></span>
</td>
<td class="nump">$ 15,112,297<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AccumulatedOtherComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of accumulated items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs. [Refer: IFRSs [member]; Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AccumulatedOtherComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 28<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B13<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B12_b_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 66<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current lease liabilities. [Refer: Lease liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2024-01-01<br> -Paragraph 47<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_47_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B12_b_iii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 69<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentProvisionsForEmployeeBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentProvisionsForEmployeeBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredIncomeIncludingContractLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, including contract liabilities. [Refer: Contract liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredIncomeIncludingContractLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of residual interest in the assets of the entity after deducting all its liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Equity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2024-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_118_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IssuedCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The nominal value of capital issued.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IssuedCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 28<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LongtermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The non-current portion of non-current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LongtermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LongtermDeposits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of long-term deposits held by the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LongtermDeposits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NetAssetsLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of assets less the amount of liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph IG63<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_IG63&amp;doctype=Implementation%20Guidance<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NetAssetsLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of assets that do not meet the definition of current assets. [Refer: Current assets]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B12_b_ii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 66<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentAssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B12_b_iv&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 69<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentProvisionsForEmployeeBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentProvisionsForEmployeeBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2024-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ShorttermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ShorttermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph k<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_k&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph h<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_h&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>23
<FILENAME>R5.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Statement of Changes in Equity - AUD ($)<br></strong></div></th>
<th class="th"><div>Issued capital</div></th>
<th class="th"><div>Reserve</div></th>
<th class="th"><div>Accumulated losses</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance at Jun. 30, 2023</a></td>
<td class="nump">$ 26,608,227<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">$ (7,949,735)<span></span>
</td>
<td class="nump">$ 18,658,492<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_TransactionsWithOwnersInTheirCapacityAsOwnersAbstract', window );"><strong>Transactions with owners in their capacity as owners:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions', window );">Share-based reserve</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ShareCapitalSubscribed', window );">Share capital subscribed (note 26)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance at Jun. 30, 2024</a></td>
<td class="nump">26,608,227<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(11,495,930)<span></span>
</td>
<td class="nump">15,112,297<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_TransactionsWithOwnersInTheirCapacityAsOwnersAbstract', window );"><strong>Transactions with owners in their capacity as owners:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Loss after income tax expense for the year</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(3,546,195)<span></span>
</td>
<td class="num">(3,546,195)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncome', window );">Other comprehensive income for the year, net of tax</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Total comprehensive loss for the year</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(3,546,195)<span></span>
</td>
<td class="num">(3,546,195)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Balance at Jun. 30, 2025</a></td>
<td class="nump">33,945,869<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(18,141,383)<span></span>
</td>
<td class="nump">15,804,486<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_TransactionsWithOwnersInTheirCapacityAsOwnersAbstract', window );"><strong>Transactions with owners in their capacity as owners:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Loss after income tax expense for the year</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(6,645,453)<span></span>
</td>
<td class="num">(6,645,453)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncome', window );">Other comprehensive income for the year, net of tax</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Total comprehensive loss for the year</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(6,645,453)<span></span>
</td>
<td class="num">(6,645,453)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_IssueOfSharesOnPlacement', window );">Issue of shares on placement</a></td>
<td class="nump">7,913,463<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">7,913,463<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ShareIssuedInLieuOfServicesi', window );">Share issued in lieu of services</a></td>
<td class="nump">783,232<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">783,232<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_SharePurchaseAgreementCommitment', window );">Share Purchase Agreement Commitment</a></td>
<td class="nump">237,717<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">237,717<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ShareIssuedTowardsRepaymentOfConvertibleNotes', window );">Share issued towards repayment of convertible notes</a></td>
<td class="nump">432,115<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">432,115<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_SharesIssuedToARCGroupForIPORelatedFees', window );">Shares issued to ARC Group for IPO related fees</a></td>
<td class="nump">152,048<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">152,048<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_CostOfCapitalRaising', window );">Cost of capital raising</a></td>
<td class="num">$ (2,180,933)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">$ (2,180,933)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_CostOfCapitalRaising">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cost of capital raising.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_CostOfCapitalRaising</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_IssueOfSharesOnPlacement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Issue of shares on placement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_IssueOfSharesOnPlacement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ShareCapitalSubscribed">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Share capital subscribed.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ShareCapitalSubscribed</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ShareIssuedInLieuOfServicesi">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Share issued in lieu of services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ShareIssuedInLieuOfServicesi</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ShareIssuedTowardsRepaymentOfConvertibleNotes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Share issued towards repayment of convertible notes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ShareIssuedTowardsRepaymentOfConvertibleNotes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_SharePurchaseAgreementCommitment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Share Purchase Agreement Commitment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_SharePurchaseAgreementCommitment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_SharesIssuedToARCGroupForIPORelatedFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Shares issued to ARC Group for IPO related fees.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_SharesIssuedToARCGroupForIPORelatedFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_TransactionsWithOwnersInTheirCapacityAsOwnersAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_TransactionsWithOwnersInTheirCapacityAsOwnersAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause ix<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B12_b_ix&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 106<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 81A<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81A_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of residual interest in the assets of the entity after deducting all its liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 24<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2024-01-01<br> -Paragraph 93<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Equity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_106_d_iii&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B12<br> -Subparagraph b<br> -Clause viii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B12_b_viii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 91<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_106_d_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 81A<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81A_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 18<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 24<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 17<br> -IssueDate 2024-01-01<br> -Paragraph 113<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 81A<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>24
<FILENAME>R6.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statement of Cash Flows - AUD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract', window );"><strong>Cash flows from operating activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices', window );">Receipt from Customers</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 40,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_TaxIncentivesFromResearchAndDevelopmentOperatingActivities', window );">Research and development tax incentives</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">263,057<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax', window );">Payments to suppliers and employees (inclusive of GST)</a></td>
<td class="num">(5,488,749)<span></span>
</td>
<td class="num">(1,372,801)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_AdjustmentsForInterestAndOtherFinanceCosts', window );">Interest and other finance costs paid</a></td>
<td class="num">(32,868)<span></span>
</td>
<td class="num">(727)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInOperatingActivities', window );">Net cash used in operating activities</a></td>
<td class="num">(5,521,617)<span></span>
</td>
<td class="num">(1,070,471)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract', window );"><strong>Cash flows from investing activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities', window );">Payment towards procurement of fixed assets</a></td>
<td class="num">(3,117)<span></span>
</td>
<td class="num">(3,149)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities', window );">Payment towards acquisition of intangibles</a></td>
<td class="num">(639,117)<span></span>
</td>
<td class="num">(145,021)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ProceedsFromReleaseOfSecurityDeposits', window );">Proceeds from release of security deposits</a></td>
<td class="num">(94,605)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
<td class="num">(736,839)<span></span>
</td>
<td class="num">(148,170)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract', window );"><strong>Cash flows from financing activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProceedsFromIssuingShares', window );">Proceeds from issue of share</a></td>
<td class="nump">7,913,463<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities', window );">Proceeds from convertible notes</a></td>
<td class="nump">1,327,262<span></span>
</td>
<td class="nump">855,834<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">Repayment of convertible notes</a></td>
<td class="num">(772,975)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RepaymentsOfNoncurrentBorrowings', window );">Repayment of shareholders loan</a></td>
<td class="num">(71,517)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PaymentsForShareIssueCosts', window );">Capital issue costs</a></td>
<td class="num">(1,942,722)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities', window );">Repayment of lease liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(11,895)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInFinancingActivities', window );">Net cash from financing activities</a></td>
<td class="nump">6,453,511<span></span>
</td>
<td class="nump">843,939<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents', window );">Net increase/(decrease) in cash and cash equivalents</a></td>
<td class="nump">195,055<span></span>
</td>
<td class="num">(374,702)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents at the beginning of the financial year</a></td>
<td class="nump">24,522<span></span>
</td>
<td class="nump">399,224<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents', window );">Effects of exchange rate changes on cash and cash equivalents</a></td>
<td class="nump">125,071<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents at the end of the financial year</a></td>
<td class="nump">$ 344,648<span></span>
</td>
<td class="nump">$ 24,522<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_AdjustmentsForInterestAndOtherFinanceCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Adjustments for interest and other finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_AdjustmentsForInterestAndOtherFinanceCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cash outflow related to issuance of shares in a public offering for suppliers, including goods and services tax (GST).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ProceedsFromReleaseOfSecurityDeposits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of proceeds from release of security deposits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ProceedsFromReleaseOfSecurityDeposits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_TaxIncentivesFromResearchAndDevelopmentOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tax incentives from research and development operating activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_TaxIncentivesFromResearchAndDevelopmentOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B13<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity, from continuing and discontinued operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents, from continuing and discontinued operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities, from continuing and discontinued operations. [Refer: Revenue]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 25<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 28<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseInCashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PaymentsForShareIssueCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for share issue costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 17<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_17&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PaymentsForShareIssueCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 17<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_17_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from borrowings obtained. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 17<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_17_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProceedsFromIssuingShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from issuing shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 17<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_17_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProceedsFromIssuingShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 16<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_16_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 16<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_16_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from sales of goods and rendering of services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 14<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_14_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 17<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_17_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RepaymentsOfNoncurrentBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for repayments of non-current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 17<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_17&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RepaymentsOfNoncurrentBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>25
<FILENAME>R7.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>General Information<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_GeneralInformationAbstract', window );"><strong>General Information [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory', window );">General information</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 1. General information</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The consolidated financial statements covers
Gelteq Limited (&#8220;Gelteq&#8221; or the &#8220;Company&#8221;) and its controlled entities (referred to herein as the &#8220;Consolidated
Entity&#8221;). Gelteq is a Company limited by shares, incorporated and domiciled in Australia.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The principal activities of the Consolidated
Entity during the financial years ended 30 June 2025 and 30 June 2024 were the development and testing of a gel based delivery system
for humans and animals.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The names of the directors in office at any time
during or since the end of the year are:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Simon Szewach (Executive Chairman)*</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Nathan Jacob Givoni (Executive Director)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Jeff Olyniec (Non-Executive Director) (Resigned
on 30 September 2025)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Philip Dalidakis (Non-Executive Director)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Prof David Morton (Non-Executive Director) (Resigned
on 30 April 2025)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">*</td><td style="text-align: justify">Mr. Simon resigned as an executive Chairman on 31 March 2025
and remains as a non-executive Chairman as at the date of this report.</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The directors have been in office since the start
of the financial period to the date of this report unless otherwise stated.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The consolidated financial statements were authorised
for issue, in accordance with a resolution of directors, on 14 November 2025. The directors have the power to amend and reissue the consolidated
financial statements.&#160;</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_GeneralInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_GeneralInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for general information about financial statements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 51<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_51&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>26
<FILENAME>R8.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basis of Preparation<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract', window );"><strong>Basis of Preparation [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory', window );">Basis of preparation</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 2. Basis of preparation</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; ">The principal
accounting policies adopted in the preparation of the consolidated financial statements are set out in note&#160;3. The policies have
been consistently applied to all the&#160;years presented, unless otherwise stated.</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; ">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-style: normal">The consolidated
financial statements are presented in Australian Dollars, which is also the Consolidated Entity&#8217;s functional currency. Amounts
are rounded to the nearest dollar, unless otherwise stated.</span></p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-style: normal">&#160;</span></p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-style: normal">These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards and International
Accounting Standards as issued by the International Accounting Standards Board (IASB) and Interpretations (collectively IFRSs).</span></p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-style: normal">&#160;</span></p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-style: normal">The preparation of consolidated financial statements in compliance with adopted IFRS requires the use of certain critical accounting
estimates. It also requires the Consolidated Entity&#8217;s management to exercise judgment in applying the Consolidated Entity&#8217;s
accounting policies. The areas where significant judgments and estimates have been made in preparing the consolidated financial statements
and their effect are disclosed in note 4.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">These consolidated financial
statements have been prepared in accordance with International Financial Reporting Standards and International Accounting Standards as
issued by the International Accounting Standards Board (IASB) and Interpretations (collectively IFRSs).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The preparation of consolidated
financial statements in compliance with adopted IFRS requires the use of certain critical accounting estimates. It also requires the
Consolidated Entity&#8217;s management to exercise judgment in applying the Consolidated Entity&#8217;s accounting policies. The areas
where significant judgments and estimates have been made in preparing the consolidated financial statements and their effect are disclosed
in note 4.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Basis of measurement</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The consolidated financial
statements have been prepared on a historical cost basis.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The principal accounting policies adopted are consistent with those of the previous financial year and corresponding interim reporting
period, unless otherwise stated.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>New or amended Accounting
Standards and Interpretations adopted</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Consolidated Entity
has adopted all of the new or amended Accounting Standards and Interpretations issued by the International Accounting Standards Board
(IASB) that are mandatory for the current reporting period. The adoption of these Accounting Standards and Interpretations did not have
any material impact on the financial performance or position of the Consolidated Entity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The adoption of these
Accounting Standards and Interpretations did not have any material impact on the financial performance or position of the Consolidated
Entity. The following Accounting Standards and Interpretations are most relevant to the Consolidated Entity:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">IAS 1 and IFRS Practice Statement 2, to require entities
to disclose their material accounting policy information rather than their significant accounting policies;</td>
</tr></table>


<p style="margin: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">IAS 7, to clarify that information about measurement bases
for financial instruments is expected to be&#160;material to an entity&#8217;s financial statements;</td>
</tr></table>


<p style="margin: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">IAS 8, to clarify how entities should distinguish changes
in accounting policies and changes in accounting estimates;</td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Any new or amended Accounting
Standards or Interpretations that are not yet mandatory have not been early adopted.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>New Accounting Standards and Interpretations not yet mandatory
or early adopted<br/>
&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Australian Accounting Standards and Interpretations
that have recently been issued or amended but are not yet mandatory, have not been early adopted by the Consolidated Entity for the annual
reporting period ended 30 June 2025. The Consolidated Entity has not yet assessed the impact of these new or amended Accounting Standards
and Interpretations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">IFRS18 Presentation and Disclosure in Financial
Statements</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>This standard is applicable to annual reporting
periods beginning on or after 1 January 2027. The standard replaces IAS 1 Presentation of Financial Statements,</i> with many of the
original disclosure requirements retained and there will be no impact on the recognition and measurement of items in the financial statements.
But the standard will affect presentation and disclosure in the financial statements, including introducing five categories in the statement
of profit or loss and other comprehensive income: operating, investing, financing, income taxes and discontinued operations. The standard
introduces two mandatory sub-totals in the statement: &#8216;Operating profit&#8217; and &#8216;Profit before financing and income taxes&#8217;.
There are also new disclosure requirements for &#8216;management-defined performance measures&#8217;, such as earnings before interest,
taxes, depreciation and amortisation (&#8216;EBITDA&#8217;) or &#8216;adjusted profit&#8217;. The standard provides enhanced guidance
on grouping of information (aggregation and disaggregation), including whether to present this information in the primary financial statements
or in the notes. The Consolidated Entity will adopt this standard from 1 July 2027. As at reporting date, the Consolidated Entity has
not completed an assessment on the impact of the standard, but it is expected that there will be a material change to the layout of the
statement of profit or loss and other comprehensive income.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Amendments to IAS 21 - Lack of Exchangeability</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The amendments are applicable to annual reporting
periods beginning on or after 1 January 2025. The Standard amends IAS 21 and IFRS 1 to require entities to apply a consistent approach
to determining whether a currency is exchangeable into another currency and the spot exchange rate to use when it is not exchangeable.
New disclosures are required to help users assess the impact of using an estimated exchange rate on the financial statements. The Consolidated
Entity will adopt this standard from its application date and where appropriate incorporate the additional disclosures required.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the basis used for the preparation of the financial statements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NotesAndOtherExplanatoryInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NotesAndOtherExplanatoryInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>27
<FILENAME>R9.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfChangesInAccountingEstimatesAbstract', window );"><strong>Summary of Significant Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory', window );">Summary of significant accounting policies</a></td>
<td class="text"><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Note 3. Summary of significant accounting policies</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The principal accounting
policies adopted in the preparation of the consolidated financial statements are set out below. These policies have been consistently
applied to all the&#160;years presented, unless otherwise stated.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">(a) Principles of consolidation</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The consolidated financial
statements incorporate the assets and liabilities of all subsidiaries of Gelteq Limited (&#8216;Company&#8217; or &#8216;parent entity&#8217;) as at 30 June
2025 and 30 June 2024 and the results of all subsidiaries for the years then ended. Gelteq Limited and its subsidiaries together are
referred to in these financial statements as the &#8216;Consolidated Entity&#8217;.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subsidiaries are all those entities over which
the Consolidated Entity has control. The Consolidated Entity controls an entity when the Consolidated Entity is exposed to, or has rights
to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the
activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Consolidated Entity.
They are de-consolidated from the date that control ceases.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Intercompany transactions, balances and unrealised gains on transactions
between entities in the Consolidated Entity are eliminated. Unrealised losses are also eliminated unless the transaction provides evidence
of the impairment of the asset transferred. Accounting policies of subsidiaries have been changed where necessary to ensure consistency
with the policies adopted by the Consolidated Entity.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The acquisition of subsidiaries is accounted
for using the acquisition method of accounting. A change in ownership interest, without the loss of control, is accounted for as an equity
transaction, where the difference between the consideration transferred and the book value of the share of the non-controlling interest
acquired is recognised directly in equity attributable to the parent.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Where the Consolidated Entity loses control over
a subsidiary, it derecognises the assets including goodwill, liabilities and non-controlling interest in the subsidiary together with
any cumulative translation differences recognised in equity. The Consolidated Entity recognises the fair value of the consideration received
and the fair value of any investment retained together with any gain or loss in profit or loss.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(b) Revenue from
contracts with customers</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Revenue arises mainly
from the manufacturing and sale of products. To determine whether to recognise revenue, the consolidated entity follows a 5-step process:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">(1)</td><td style="text-align: justify">Identifying the contract with a customer</td>
</tr></table>

<p style="margin: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">(2)</td><td style="text-align: justify">Identifying the performance obligations</td>
</tr></table>

<p style="margin: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">(3)</td><td style="text-align: justify">Determining the transaction price</td>
</tr></table>

<p style="margin: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">(4)</td><td style="text-align: justify">Allocating the transaction price to the performance obligations</td>
</tr></table>

<p style="margin: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">(5)</td><td style="text-align: justify">Recognising revenue when/as the performance obligations are
satisfied.</td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Revenue is recognised either at a point in time or over time, when
the consolidated entity satisfies performance obligations by transferring the promised goods or services to its customers.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The consolidated entity
recognises contract liabilities for consideration received in respect to unsatisfied performance obligations and reports these amounts
as other liabilities (which we refer to as deferred revenues) in the consolidated statement of financial position. Similarly, if the
Consolidated Entity satisfies a performance obligation before it receives the consideration, the consolidated entity recognises either
a contract asset or a receivable in its consolidated statement of financial position, depending on whether something other than the passage
of time is required before the consideration is due.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Sale of Products</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Revenue from sale of product for a fixed fee is recognised when or
as the consolidated entity transfers control of the assets to the customer.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>(c) Research and Development Tax Incentive</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Research and Development Tax Incentive programme provides tax offsets for expenditure on eligible R&amp;D activities. Under the programme,&#160;the
consolidated entity, is entitled to a refundable R&amp;D credit in Australia on the eligible R&amp;D expenditure incurred on eligible
R&amp;D activities. The refundable R&amp;D tax offset is accounted for under IAS 20 Accounting for Government Grants and Disclosure of
Government Assistance, as per which the R&amp;D tax offset income is recognised when there is reasonable assurance that it will be received.
It is recognised in the consolidated statement of comprehensive income in the same period that the related costs are recognised as expenses
and relates to refundable amounts on approved expenses.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(d) Business Combinations/Asset
Acquisitions</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Business combinations occur where an acquirer obtains control over one or more businesses and results in the consolidation of its assets
and liabilities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
A business combination is accounted for by applying the acquisition method, unless it is a combination involving entities or businesses
under common control. The business combination will be accounted for from the date that control is obtained, whereby the fair value of
the identifiable assets acquired and liabilities (including contingent liabilities) assumed are recognised (subject to certain limited
exceptions).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
If the acquisition of an asset or a Consolidated Entity of assets does not constitute a business, the individual identifiable assets
acquired (including intangible assets) and liabilities are assumed. The cost of the Consolidated Entity shall be allocated to the individual
identifiable assets and liabilities on the basis of their relative fair values at the date of purchase. Such a transaction or event does
not give rise to goodwill.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Determining whether a particular set of assets and activities is a business should be based on whether the integrated set is capable
of being conducted and managed as a business by a market participant. Thus, in evaluating whether a particular set is a business, it
is not relevant whether a seller operated the set as a business or whether the acquirer intends to operate the set as a business. In
the absence of evidence to the contrary, a particular set of assets and activities in which goodwill is present shall be presumed to
be a business. However, a business need not have goodwill.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(e) Income Tax</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/> The income tax
expense (income) for the periods ended 30 June 2025 and 30 June 2024 comprises current income tax expense (income) and deferred tax
expense (income).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Current tax assets and liabilities are offset where a legally enforceable right of set-off exists and it is intended that net settlement
or simultaneous realisation and settlement of the respective asset and liability will occur. Deferred tax assets and liabilities are
offset where: (a)&#160;a legally enforceable right of set-off exists; and (b)&#160;the deferred tax assets and liabilities relate to
income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities where it is intended
that net settlement or simultaneous realisation and settlement of the respective asset and liability will occur in future periods in
which significant amounts of deferred tax assets or liabilities are expected to be recovered or settled.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Deferred income tax expense reflects movements in deferred tax asset and deferred tax liability balances during the period, as well as
unused tax losses.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Current and deferred
income tax expense (income) is charged or credited outside profit or loss when the tax relates to items that are recognised outside profit
or loss or arising from a business combination.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Except for business combinations, no deferred income tax is recognised from the initial recognition of an asset or liability where there
is no effect on accounting or taxable profit or loss.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
A deferred tax liability shall be recognised for all taxable temporary differences, except to the extent that the deferred tax liability
arises from:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">(a)</td><td style="text-align: justify">the initial recognition of goodwill; or</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">(b)</td><td style="text-align: justify">the initial recognition of an asset or liability in a transaction
which:</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left">(i)</td><td style="text-align: justify">is not a business combination; and</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left">(ii)</td><td style="text-align: justify">at the time of the transaction, affects neither accounting
profit nor taxable profit (tax loss).</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Deferred tax assets and liabilities are calculated
at the tax rates that are expected to apply to the period when the asset is realised or the liability is settled and their measurement
also reflects the manner in which management expects to recover or settle the carrying amount of the related asset or liability.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Deferred tax assets relating to temporary differences
and unused tax losses are recognised only to the extent that it is probable that future taxable profit will be available against which
the benefits of the deferred tax asset can be utilised.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>(f) Fair Value of Assets and Liabilities</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Consolidated Entity measures some of its
assets and liabilities at fair value on either a recurring or non-recurring basis, depending on the requirements of the applicable Accounting
Standard.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Fair value is the price the Consolidated Entity
would receive to sell an asset or would have to pay to transfer a liability in an orderly (i.e. unforced) transaction between independent,
knowledgeable and willing market participants at the measurement date.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">As fair value is a market-based
measure, the closest equivalent observable market pricing information is used to determine fair value. Adjustments to market values may
be made having regard to the characteristics of the specific asset or liability. The fair values of assets and liabilities that are not
traded in an active market are determined using one or more valuation techniques. These valuation techniques maximise, to the extent
possible, the use of observable market data.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
To the extent possible, market information is extracted from either the principal market for the asset or liability (i.e. the market
with the greatest volume and level of activity for the asset or liability) or, in the absence of such a market, the most advantageous
market available to the entity at the end of the reporting period (i.e. the market that maximises the receipts from the sale of the asset
or minimises the payments made to transfer the liability, after taking into account transaction costs and transport costs).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">For non-financial assets,
the fair value measurement also takes into account a market participant&#8217;s ability to use the asset in its highest and best use
or to sell it to another market participant that would use the asset in its highest and best use.<br/>
<br/>
The fair value of liabilities and the entity&#8217;s own equity instruments (excluding those related to share-based payment arrangements)
may be valued, where there is no observable market price in relation to the transfer of such financial instruments, by reference to observable
market information where such instruments are held as assets. Where this information is not available, other valuation techniques are
adopted and, where significant, are detailed in the respective note to the consolidated financial statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(g) Financial Instruments</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Initial recognition
and measurement</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Financial assets and financial liabilities are recognised when the entity becomes a party to the contractual provisions of the instrument.
For financial assets, this is equivalent to the date that the Consolidated Entity commits itself to either purchase or sell the asset
(i.e. trade date accounting is adopted).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Financial instruments (except for trade receivables) are initially measured at fair value plus transactions costs, except where the instrument
is classified &#8216;at fair value through profit or loss&#8217; in which case transactions costs are recognised as expenses in profit
or loss immediately. Where available, quoted prices in an active market are used to determine fair value. In other circumstances, valuation
techniques are adopted.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Trade receivables are initially measured at the transaction price if the trade receivables do not contain a significant financing component
or if the practical expedient was applied as specified in IFRS 15: <i>Revenue from Contracts with Customers</i>.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Classification and subsequent measurement</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Financial liabilities</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Financial liabilities are subsequently measured at:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">amortised cost; or</td>
</tr></table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">fair value through profit and loss.</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
A financial liability is measured at fair value through profit and loss if the financial liability is:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">a contingent consideration of an acquirer in a business combination
to which IFRS 3: Business Combinations applies;</td>
</tr></table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">held for trading; or</td>
</tr></table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">initially designated as at fair value through profit or loss.</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">All other financial
liabilities are subsequently measured at amortised cost using the effective interest method. The effective interest method is a method
of calculating the amortised cost of a debt instrument and of allocating interest expense to profit or loss over the relevant period.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
The effective interest rate is the internal rate of return of the financial asset or liability. That is, it is the rate that exactly
discounts the estimated future cash flows through the expected life of the instrument to the net carrying amount at initial recognition.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Any gains or losses
arising on changes in fair value are recognised in profit or loss to the extent that they are not part of a designated hedging relationship.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
The change in fair value of the financial liability attributable to changes in the issuer&#8217;s credit risk is taken to other comprehensive
income and is not subsequently reclassified to profit or loss. Instead, it is transferred to retained earnings upon derecognition of
the financial liability.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
If taking the change in credit risk to other comprehensive income enlarges or creates an accounting mismatch, these gains or losses should
be taken to profit or loss rather than other comprehensive income. A financial liability cannot be reclassified.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Financial assets</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Financial assets are subsequently measured at:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">amortised cost;</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">fair value through other comprehensive income; or</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">fair value through profit or loss.</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Measurement is on the basis of two primary criteria:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">the contractual cash flow characteristics of the financial
asset; and</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">the business model for managing the financial assets.</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">fair
value through other comprehensive income; or</span></td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">fair
value through profit or loss.</span></td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Measurement is on the
basis of two primary criteria:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8211;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
contractual cash flow characteristics of the financial asset; and</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8211;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
business model for managing the financial assets.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">A financial asset that
meets the following conditions is subsequently measured at amortised cost:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
financial asset is managed solely to collect contractual cash flows; and</span></td>
</tr></table>

<p style="margin: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">contractual terms within the financial asset give rise to
cash flows that are solely payments of principal and interest on the principal amount outstanding on specified dates.</td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">A financial asset that
meets the following conditions is subsequently measured at fair value through other comprehensive income:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">the contractual terms within the financial asset give rise
to cash flows that are solely payments of principal and interest on the principal amount outstanding on specified dates; and</td>
</tr></table>

<p style="margin: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">the business model for managing the financial asset comprises
both contractual cash flows collection and the selling of the financial asset.</td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">By default, all other financial assets that do not meet the measurement
conditions of amortised cost and fair value through other comprehensive income are subsequently measured at fair value through profit
or loss.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Consolidated Entity initially designates a financial instrument
as measured at fair value through profit or loss if:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">it
eliminates or significantly reduces a measurement or recognition inconsistency (often referred to as an &#8220;accounting mismatch&#8221;)
that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases;</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">it
is in accordance with the documented risk management or investment strategy and information about the groupings is documented appropriately,
so the performance of the financial liability that is part of a group of financial liabilities or financial assets can be managed and
evaluated consistently on a fair value basis; and</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">it
is a hybrid contract that contains an embedded derivative that significantly modifies the cash flows otherwise required by the contract.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The initial measurement of financial instruments
at fair value through profit or loss is a one-time option on initial classification and is irrevocable until the financial asset is derecognised.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Derecognition</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Derecognition
of financial liabilities</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">A liability is derecognised
when it is extinguished (i.e. when the obligation in the contract is discharged, cancelled or expires). An exchange of an existing financial
liability for a new one with substantially modified terms, or a substantial modification to the terms of a financial liability, is treated
as an extinguishment of the existing liability and recognition of a new financial liability.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The difference between
the carrying amount of the financial liability derecognised and the consideration paid and payable, including any non-cash assets transferred
or liabilities assumed, is recognised in profit or loss.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Derecognition
of financial assets</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">A financial asset is derecognised when the holder&#8217;s contractual rights to its cash flows expires, or the asset is transferred in
such a way that all the risks and rewards of ownership are substantially transferred.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">All the following criteria need to be satisfied for the derecognition
of a financial asset:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style=" font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
right to receive cash flows from the asset has expired or been transferred;</span></td>
</tr></table>

<p style="margin: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style=" font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">all
risk and rewards of ownership of the asset have been substantially transferred; and</span></td>
</tr></table>

<p style="margin: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style=" font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
Consolidated Entity no longer controls the asset (i.e it has no practical ability to make unilateral decisions to sell the asset to a
third party).</span></td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On derecognition of a financial asset measured at amortised cost,
the difference between the asset&#8217;s carrying amount and the sum of the consideration received and receivable is recognised in profit
or loss.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On derecognition of a debt instrument classified
as fair value through other comprehensive income, the cumulative gain or loss previously accumulated in the investment revaluation reserve
is reclassified to profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>(h) Impairment of assets</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">At the end of each reporting
period, the Consolidated Entity assesses whether there is any indication that an asset may be impaired. The assessment will include considering
external sources of information and internal sources of information, including dividends received from subsidiaries, associates or joint
ventures deemed to be out of pre-acquisition profits. If such an indication exists, an impairment test is carried out on the asset by
comparing the recover able amount of the asset, being the higher of the asset&#8217;s fair value less costs to sell and value in use
to the asset&#8217;s carrying amount. Any excess of the asset&#8217;s carrying amount over its recoverable amount is recognised immediately
in profit or loss, unless the asset is carried at a revalued amount in accordance with another Standard. Any impairment loss of a revalued
asset is treated as a revaluation decrease in accordance with that other Standard.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Where it is not possible
to estimate the recoverable amount of an individual asset, the Consolidated Entity estimates the recoverable amount of the cash-generating
unit to which the asset belongs.</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Impairment testing is performed annually for goodwill and intangible assets with indefinite lives.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">When an impairment loss
subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable
amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment
loss been recognised for the asset (or cash-generating unit) in prior&#160;years. A reversal of an impairment loss is recognised immediately
in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated
as a revaluation increase.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(i) Inventories</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Raw materials, work
in progress and finished goods are stated at the lower of cost and net realisable value on a &#8216;first in first out&#8217; basis.
Cost comprises of direct materials and delivery costs, direct labour, import duties and taxes, an appropriate proportion of variable
and fixed overhead expenditure based on normal operating capacity. Costs of purchased inventory are determined after deducting rebates
and discounts received or receivable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Raw materials, finished goods and work in progress
are stated at the lower of cost and net realisable value. Cost comprises of purchase and delivery costs, net of rebates and discounts
received or receivable. Costs are assigned to individual items of inventory on the &#8216;first in first out&#8217; basis.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Net realisable value is the estimated selling
price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(j) Right-of-use
assets</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">A right-of-use asset is recognised at the commencement date of a lease. The right-of-use asset is measured at cost, which comprises
the initial amount of the lease liability, adjusted for, as applicable, any lease payments made at or before the commencement date net
of any lease incentives received, any initial direct costs incurred, and, except where included in the cost of inventories, an estimate
of costs expected to be incurred for dismantling and removing the underlying asset, and restoring the site or asset.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Right-of-use assets are depreciated on a straight-line basis over the unexpired period of the lease or the estimated useful life of the
asset, whichever is the shorter. Where the Consolidated Entity expects to obtain ownership of the leased asset at the end of the lease
term, the depreciation is over its estimated useful life. Right-of use assets are subject to impairment or adjusted for any remeasurement
of lease liabilities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Consolidated Entity has elected not to recognise a right-of-use asset and corresponding lease liability for short-term leases with
terms of 12 months or less and leases of low-value assets. Lease payments on these assets are expensed to profit or loss as incurred.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(k) Intangible Assets
Other than Goodwill</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Trade secrets</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Trade
secrets with finite useful lives that are acquired separately, including those acquired in a business combination recognised separately
from goodwill, are carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line
basis over their estimated useful lives which are disclosed below. The estimated useful life and amortisation method are reviewed at
the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Research and development</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Expenditure during the research phase of a project
is recognised as an expense when incurred.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under IFRS 138, An intangible asset arising from development (or from the development phase of an internal project) shall be recognised
if, and only if, an entity can demonstrate all of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: left">(a)</td>
    <td style="text-align: justify">the technical feasibility of completing the intangible asset so that it will be available for use or sale.</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">(b)</td>
    <td style="text-align: justify">its intention to complete the intangible asset and use or sell it.</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">(c)</td>
    <td style="text-align: justify">its ability to use or sell the intangible asset.</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">(d)</td>
    <td style="text-align: justify">how the intangible asset will generate probable future economic benefits. Among other things, the entity can demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset.</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">(e)</td>
    <td style="text-align: justify">the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset.</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">(f)</td>
    <td style="text-align: justify">its ability to measure reliably the expenditure attributable to the intangible asset during its development.</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Development expenditure that does not meet the
criteria for capitalisation above are recognised as an expense as incurred.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Patents&#160;&amp; trademarks</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Patents and trademarks are measured initially
at purchase cost and are amortised on a straight line basis over their estimated useful lives.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The amortisation rates used for each class of intangible asset with a finite useful life are:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"> <tr style="vertical-align: bottom; "> <td style="border-bottom: Black 1.5pt solid; width: 88%; font-weight: bold; text-align: left">Class of Intangible Asset</td><td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold">&#160;</td> <td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: center"><b>Amortisation Period</b></td><td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Trade Secrets</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: center">20 Years</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Patents and Trademarks</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: center">20 Years</td><td style="text-align: left">&#160;</td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Foreign Currency Transactions and Balances</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(l) Functional and
presentation currency</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The functional currency of each of the Company&#8217;s entities is measured using the currency of the primary
economic environment in which that entity operates. The functional currency of Gelteq is AU$ dollars. The consolidated financial statements
are presented in Australian dollars.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Transactions and balances</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Foreign currency transactions are translated into functional currency using the exchange rates prevailing at the date of the transaction.
Foreign currency monetary items are translated at the period-end exchange rate. Non-monetary items measured at historical cost continue
to be carried at the exchange rate at the date of the transaction. Non-monetary items measured at fair value are reported at the exchange
rate at the date when fair values were determined.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Exchange differences
arising on the translation of monetary items are recognised in profit or loss, except where deferred in equity as a qualifying cash flow
or net investment hedge.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Exchange differences arising on the translation of non-monetary items are recognised directly in other comprehensive
income to the extent that the underlying gain or loss is directly recognised in other comprehensive income; otherwise, the exchange difference
is recognised in profit or loss.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">(m) Employee Benefit Provisions</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Short-term obligations</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liabilities
for accumulating annual leave that are expected to be settled wholly within 12&#160;months after the end of the period in which the employees
render the related service are recognised in respect of employees&#8217; services up to the end of the reporting period and are measured
at the amounts expected to be paid when the liabilities are settled. The liabilities are presented as current employee benefit obligations
in the balance sheet.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Other long-term employee benefit obligations</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The liabilities for long service leave are not expected to be settled wholly within 12&#160;months after the end of the period in which
the employees render the related service. They are therefore measured as the present value of expected future payments to be made in
respect of services provided by employees up to the end of the reporting period using the projected unit credit method. Consideration
is given to expected future wage and salary levels, experience of employee departures and periods of service.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The obligations are presented as current liabilities
in the balance sheet if the entity does not have an unconditional right to defer settlement for at least twelve&#160;months after the
reporting date, regardless of when the actual settlement is expected to occur.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(n) Cash and Cash
Equivalents</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Cash and cash equivalents
include cash on hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three&#160;months
or less, and bank overdrafts.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(o) Government Grants</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Government grants received
on capital expenditure are generally deducted in arriving at the carrying amount of the asset purchased. Grants for revenue expenditure
are recognised as other income by the Consolidated Entity. Where retention of a government grant is dependent on the Consolidated Entity
satisfying certain criteria, it is initially recognised as deferred income. When the criteria for retention have been satisfied, the
deferred income balance is released to the consolidated statement of comprehensive income or netted against the asset purchased.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(p) Trade and other
receivables</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Trade and other receivables
are recognised at amortised cost, less any allowance for expected credit losses.<b><br/>
<br/></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>(q) Trade and Other Payables</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Trade and other payables
represent the liabilities for goods and services received by the entity that remain unpaid at the end of the reporting period. The balance
is recognised as a current liability with the amounts normally paid within 30&#160;days of recognition of the liability.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Trade and other payables
are initially measured their fair value and subsequently measured at amortised cost using the effective interest method.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Accruals are recognised
when they can be reasonably estimated and attributed to the relevant financial period. They are assessed for fair value and carried at
amortised cost. They are derecognised when a liability for payment is raised as a trade or other payable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>r) Borrowings</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Borrowings are initially
recognised at fair value, net of transaction costs incurred. Borrowings are subsequently measured at amortised cost. Any difference between
the proceeds (net of transaction costs) and the redemption amount is recognised in profit or loss over the year of the borrowings using
the effective interest method.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Borrowings are removed
from the balance sheet when the obligation specified in the contract is discharged, cancelled or expired. The difference between the
carrying amount of a financial liability that has been extinguished or transferred to another party and the consideration paid, including
any non-cash assets transferred or liabilities assumed, is recognised in profit or loss as other income or finance costs.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Borrowings are classified
as current liabilities unless the Consolidated Entity has an unconditional right to defer settlement of the liability for at least 12&#160;months
after the reporting period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Borrowing Costs</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Borrowing costs directly
attributable to the acquisition, construction or production of assets that necessarily take a substantial period of time to prepare for
their intended use or sale are added to the cost of those assets, until such time as the assets are substantially ready for their intended
use or sale.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">All other borrowing
costs are recognised in profit or loss in the period in which they are incurred.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(s)&#160;Convertible
Notes</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The component parts
of the convertible notes issued by the Consolidated Entity are classified separately as financial liabilities and equity in accordance
with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. A conversion
option that will be settled by the exchange of a fixed amount of cash or another financial asset for a fixed number of the Consolidated
Entity&#8217;s own equity instruments is an equity instrument.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">At the date of issue,
the fair value of the liability component is estimated using the prevailing market interest rate for a similar non-convertible instrument.
This amount is recorded as a liability on an amortised cost basis using the effective interest method until extinguished upon conversion
or at the instrument&#8217;s maturity date.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The conversion option
classified as equity is determined by deducting the amount of the liability component from the fair value of the compound instrument
as a whole. This is recognised and included in equity, net of income tax effects, and is not subsequently remeasured. In addition, the
conversion option classified as equity will remain in equity until the conversion option is exercised, in which case, the balance recognised
in equity will be transferred to share capital. Where the conversion option remains unexercised at the maturity date of the convertible
note, the balance recognised in equity will be transferred to retained earnings. No gain or loss upon conversion or expiration of the
conversion option.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Transaction costs that
relate to the issue of the convertible notes are allocated to the liability and equity components in proportion to the allocation of
the gross proceeds. Transaction costs relating to the equity component are recognised directly in equity. Transaction costs relating
to the liability component are included in carrying amount of the liability component and amortised over the lives of the convertible
notes using the effective interest method.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(t) Lease liabilities</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">A lease liability is
recognised at the commencement date of a lease. The lease liability is initially recognised at the present value of the lease payments
to be made over the term of the lease, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined,
the Consolidated Entity&#8217;s incremental borrowing rate. Lease payments comprise of fixed payments less any lease incentives receivable,
variable lease payments that depend on an index or a rate, amounts expected to be paid under residual value guarantees, exercise price
of a purchase option when the exercise of the option is reasonably certain to occur, and any anticipated termination penalties. The variable
lease payments that do not depend on an index or a rate are expensed in the period in which they are incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Lease liabilities are measured at amortised cost
using the effective interest method. The carrying amounts are remeasured if there is a change in the following: future lease payments
arising from a change in an index or a rate used; residual guarantee; lease term; certainty of a purchase option and termination penalties.
When a lease liability is remeasured, an adjustment is made to the corresponding right-of use asset, or to profit or loss if the carrying
amount of the right-of-use asset is fully written down.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(u) Goods and Services
Tax (GST)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST incurred is not recoverable from
the Australian Taxation Office (ATO).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Receivables and payables are stated inclusive of the amount of GST receivable or payable. The net amount of GST recoverable from, or
payable to, the ATO is included with other receivables or payables in the statement of financial position.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(v) Earnings per
Share (EPS)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Basic loss per share</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Basic earnings per share is calculated by dividing the profit attributable to equity holders of the Company, excluding any costs of servicing
equity other than ordinary shares, by the weighted average number of ordinary shares outstanding during the period, adjusted for bonus
elements in ordinary shares issued during the period.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Diluted loss per share</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Diluted loss per share adjusts the figures used in the determination of basic loss per share to take into account the after-income tax
effect of interest and other financing costs associated with dilutive potential ordinary shares and the weighted average number of shares
assumed to have been issued for no consideration in relation to dilutive potential ordinary shares, unless anti-dilutive.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="text-align: justify; font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">(w)&#160;Operating
segments</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; "><span style="font-weight: normal">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Operating segments are presented using the &#8216;management approach&#8217;,
where the information presented is on the same basis as the internal reports provided to the Chief Operating Decision Makers (&#8216;CODM&#8217;).
The Chief Executive Officer (CEO) of the Company is the CODM who is responsible for the allocation of resources to operating segments
and assessing their performance.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(x) &#160;Share-based
payments</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Equity-settled and cash-settled share-based compensation benefits are provided to employees.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
<i>Equity-settled transactions</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Equity-settled transactions are awards of shares, or options over shares, that are provided to employees in exchange for the rendering
of services. Cash-settled transactions are awards of cash for the exchange of services, where the amount of cash is determined by reference
to the share price.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
The cost of equity-settled transactions are measured at fair value on grant date. Fair value is generally determined using either the
Binomial or Black-Scholes option pricing model that takes into account the exercise price, the term of the option, the impact of dilution,
the share price at grant date and expected price volatility of the underlying share, the expected dividend yield and the risk free interest
rate for the term of the option, together with non-vesting conditions that do not determine whether the Consolidated Entity receives
the services that entitle the employees to receive payment. No account is taken of any other vesting conditions. There are no such equity
settled transactions where fair value is measured under these methods for financial current or previous reporting periods.<br/>
<br/>
The cost of equity-settled transactions are recognised as an expense with a corresponding increase in equity over the vesting period.
The cumulative charge to profit or loss is calculated based on the grant date fair value of the award, the best estimate of the number
of awards that are likely to vest and the expired portion of the vesting period. The amount recognised in profit or loss for the period
is the cumulative amount calculated at each reporting date less amounts already recognised in previous periods.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Cash-settled transactions</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
The cost of cash-settled transactions is initially, and at each reporting date until vested, determined by applying either the Binomial
or Black-Scholes option pricing model, taking into consideration the terms and conditions on which the award was granted. The cumulative
charge to profit or loss until settlement of the liability is calculated as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: left">&#9679;</td>
    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">during the vesting period, the liability at
                           each reporting date is the fair value of the award at that date multiplied by the expired portion of the vesting period.</p></td></tr>
</table>

<p style="margin: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">from the end of the vesting period until settlement of the
award, the liability is the full fair value of the liability at the reporting date.</td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">All changes in the liability
are recognised in profit or loss. The ultimate cost of cash-settled transactions is the cash paid to settle the liability.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
There are no cash settled transactions for financial year 2025 or financial year 2024.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Market conditions are taken into consideration in determining fair value. Therefore, any awards subject to market conditions are considered
to vest irrespective of whether or not that market condition has been met, provided all other conditions are satisfied.<br/>
<br/>
If equity-settled awards are modified, as a minimum an expense is recognised as if the modification has not been made. An additional
expense is recognised, over the remaining vesting period, for any modification that increases the total fair value of the share-based
compensation benefit as at the date of modification.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
If the non-vesting condition is within the control of the Consolidated Entity or employee, the failure to satisfy the condition is treated
as a cancellation. If the condition is not within the control of the Consolidated Entity or employee and is not satisfied during the
vesting period, any remaining expense for the award is recognised over the remaining vesting period, unless the award is forfeited.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
If equity-settled awards are cancelled, it is treated as if it has vested on the date of cancellation, and any remaining expense is recognised
immediately. If a new replacement award is substituted for the cancelled award, the cancelled and new award is treated as if they were
a modification.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(y) Comparative Figures</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
When required by Accounting Standards, comparative figures have been adjusted to conform to changes in presentation for the current financial
period.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Where the Consolidated Entity retrospectively applies an accounting policy, makes a retrospective restatement or reclassifies items in
its financial statements, a third statement of financial position as at the beginning of the preceding period in addition to the minimum
comparative consolidated financial statements is presented</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">Convertible notes payable</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Convertible notes payable
are financial instruments which contain a separate financial liability and equity instrument. These financial instruments are accounted
for separately dependent on the nature of their components. The identification of such components embedded within a convertible notes
payable requires significant judgement given that it is based on the interpretation of the substance of the contractual arrangement. The
convertible notes are considered to contain embedded derivatives. The embedded derivatives were measured at fair value upon initial recognition
based on a Black-Scholes valuation model and separated from the debt component of the notes. The debt component of the notes is measured
at residual value upon initial recognition. Subsequent to initial recognition, the embedded derivative components are re-measured at fair
value at each reporting date while the debt components are accreted to the face value of the note using the effective interest rate through
periodic charges to finance expense over the term of the note.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">In accordance with IFRS
9, where an indeterminate number of shares may be issued in due course upon the conversion of the convertible notes, or the convertible
notes are convertible at a discount to market, the embedded derivative is accounted for as a liability.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfChangesInAccountingEstimatesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfChangesInAccountingEstimatesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of changes made to accounting policies by the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>28
<FILENAME>R10.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Critical Accounting Judgements, Estimates and Assumptions<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_CriticalAccountingJudgementsEstimatesAndAssumptionsAbstract', window );"><strong>Critical Accounting Judgements, Estimates and Assumptions [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory', window );">Critical accounting judgements, estimates and assumptions</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 4. Critical accounting judgements, estimates and assumptions</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The preparation of the
consolidated financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts
in the consolidated financial statements. Management continually evaluates its judgements and estimates in relation to assets, liabilities,
contingent liabilities, revenue and expenses. Management bases its judgements, estimates and assumptions on historical experience and
on other various factors, including expectations of future events, management believes to be reasonable under the circumstances. The
resulting accounting judgements and estimates will seldom equal the related actual results. The judgements, estimates and assumptions
that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities (refer to the respective
notes) within the next financial year are discussed below.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Impacts of Covid-19</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Judgement has been exercised
in considering the impacts that the Coronavirus (COVID-19) pandemic has had, or may have, on the Consolidated Entity based on known information.
This consideration extends to the nature of the products and services offered, customers, supply chain, staffing and geographic regions
in which the Consolidated Entity operates. Other than as addressed in specific notes, there does not currently appear to be either any
significant impact upon the condensed consolidated financial statements or any significant uncertainties with respect to events or conditions
which may impact the Consolidated Entity unfavorably as at the reporting date or subsequently as a result of the Coronavirus (COVID-19)
pandemic.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Estimation of useful lives of assets</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Consolidated Entity
determines the estimated useful lives and related depreciation and amortisation charges for its property, plant and equipment and finite
life intangible assets. The useful lives could change significantly as a result of technical innovations or some other event. The depreciation
and amortization charge will increase where the useful lives are less than previously estimated lives, or technically obsolete or non-strategic
assets that have been abandoned or sold will be written off or written down.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">Intangible assets</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Consolidated Entity
tests annually, or more frequently if events or changes in circumstances indicate impairment, whether indefinite life or finite life
intangible assets have suffered any impairment, in accordance with the accounting policy stated in note 3. The recoverable amounts of
cash-generating units have been determined based on value-in-use calculations. These calculations require the use of assumptions, including
estimated discount rates based on the current cost of capital and growth rates of the estimated future cash flows.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Income tax</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Consolidated Entity is subject to income
taxes in the jurisdictions in which it operates. Significant judgement is required in determining the provision for income tax. There
are many transactions and calculations undertaken during the ordinary course of business for which the ultimate tax determination is
uncertain. The Consolidated Entity recognises liabilities for anticipated tax audit issues based on the Consolidated Entity&#8217;s current
understanding of the tax law. Where the final tax outcome of these matters is different from the carrying amounts, such differences will
impact the current and deferred tax provisions in the period in which such determination is made.</p><p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Recognition of deferred tax assets</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Deferred tax assets are recognised for deductible
temporary differences and carried forward losses, only if the Consolidated Entity considers it is probable that future taxable amounts
will be available to utilise those temporary differences and losses.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Leases- Incremental
borrowing rate</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Where the interest rate
implicit in a lease cannot be readily determined, an incremental borrowing rate is estimated to discount future lease payments to measure
the present value of the lease liability at the lease commencement date.&#160;Such a rate is based on what the Consolidated Entity estimates
it would have to pay a third party to borrow the funds necessary to obtain an asset of a similar value to the right-of-use asset, with
similar terms, security and economic environment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Employee benefits
provision</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">As discussed in note
3, the liability for employee benefits expected to be settled more than 12&#160;months from the reporting date are recognised and measured
at the present value of the estimated future cash flows to be made in respect of all employees at the reporting date. In determining
the present value of the liability, estimates of attrition rates and pay increases through promotion and inflation have been taken into
account.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">Going Concern</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The working capital position as at 30 June 2025 of the Consolidated
Entity reflected an excess of current liabilities over current assets&#160;of $4,125,457 (30 June 2024: $3,562,838). For the year ended
30 June 2025,&#160;The Consolidated Entity made a loss after income tax expense of $6,645,453 (30 June&#160;2024 loss after income tax
expense of $3,546,195). The cash balance as at 30 June 2025 was $344,648 (30 June 2024 was $24,522).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The above matters give rise to a material uncertainty that may cast significant doubt over the Consolidated Entity&#8217;s ability to
continue as a going concern. Therefore, the Consolidated Entity may be unable to realise its assets and discharge its liabilities in
the normal course of business at the amounts stated in the consolidated financial statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Notwithstanding the above matters, the Directors believe that it is reasonably foreseeable that the Consolidated Entity will be able
to continue as a going concern and that it is appropriate to adopt the going concern basis in the preparation of the financial report,
after considering the following matters:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: left">&#9679;</td>
    <td style="text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The
Directors have prepared detailed cash flow projections for a period of at least 12&#160;months from the date of signing this consolidated
financial report. The Consolidated Entity&#8217;s ability to fund its operations is dependent upon management&#8217;s plans and execution,
which include raising additional capital, if required, through public offerings, obtaining regulatory approvals for its products and
generating revenues from these products and having the ability to be able to reduce expenditure accordingly if required, in order to
be able to pay its debts as and when they fall due.</p></td></tr>
</table>

<p style="margin: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="text-align: left; width: 0.25in">&#9679;</td>
    <td style="text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Consolidated Entity&#8217;s ability to
                                    fund its operations is dependent upon management&#8217;s plans and execution, which include raising additional capital, if required,
                                    through public and other offerings, obtaining regulatory approvals for its products and generating revenues from these products and
                                    having the ability to be able to reduce expenditure accordingly if required, in order to be able to pay its debts as and when they
                                    fall due.</p></td></tr>
</table>

<p style="margin: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="text-align: left; width: 0.25in">&#9679;</td> <td style="text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On 21 February,
2025 the Consolidated Entity&#8217;s board of directors approved by resolution a raising of up to AUD$1,500,000 in Convertible Notes
with a maturity date of 1 July, 2026 such that the Company may continue to operate as a going concern.</p></td></tr>
</table>

<p style="margin: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="text-align: left; width: 0.25in">&#9679;</td> <td style="text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On 13 March,
2025, the Consolidated Entity signed a purchase agreement with Lincoln Park Capital Fund, LLC (&#8220;Lincoln Park&#8221;) for an Equity
Line of Credit, whereby we may receive gross proceeds of up to USD$12,000,000 from the sale of Ordinary Shares to Lincoln Park under
the Purchase Agreement, from time to time, at our discretion after a registration statement is declared effective and after satisfaction
of other conditions in the Purchase Agreement.</p></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="text-align: justify; font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; "><span style="font-style: normal">The
Consolidated Entity&#8217;s consolidated financial statements have therefore been prepared on a going concern basis which contemplates
the realization of assets and satisfaction of liabilities and commitments in the normal course of business. The consolidated financial
statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts
and classification of liabilities should the Consolidated Entity be unable to continue as a going concern.</span></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_CriticalAccountingJudgementsEstimatesAndAssumptionsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_CriticalAccountingJudgementsEstimatesAndAssumptionsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of judgements that management has made in the process of applying the entity's accounting policies that have the most significant effect on amounts recognised in the financial statements along with information about the assumptions that the entity makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next year. [Refer: Carrying amount [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>29
<FILENAME>R11.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Operating Segments<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsAbstract', window );"><strong>Operating Segments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory', window );">Operating segments</a></td>
<td class="text"><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Note 5. Operating segments</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the current financial period, the Consolidated Entity operated
in one segment.<br/>
<br/>
IFRS 8 requires operating segments to be identified on the basis of internal reports about the components of the Consolidated Entity
that are regularly reviewed by the chief operating decision maker in order to allocate resources to the segment and to assess its performance.
In the current year the board reviews the Consolidated Entity as one operating segment being the development and testing of a gel based
delivery system for humans and animals within Australia.&#160;</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for operating segments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Section Disclosure<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;doctype=Standard&amp;dita_xref=IFRS08_g20-24_TI<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfOperatingSegmentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfOperatingSegmentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>30
<FILENAME>R12.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Revenue from Contracts with Customers<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract', window );"><strong>Revenue from Contracts with Customers [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory', window );">Revenue from contracts with customers</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 6. Revenue from contracts with customers</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt; width: 76%">Sale of products</td><td style="padding-bottom: 2.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left; width: 1%">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right; width: 9%">165,645</td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%">&#160;</td><td style="padding-bottom: 2.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left; width: 1%">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right; width: 9%"><div style="-sec-ix-hidden: hidden-fact-63">&#160;&#160;&#160;-</div></td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">All revenues are recognized
accordance with the policy at the point in time of delivery.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Disaggregation of revenue
by geographical location:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-bottom: 1.5pt">United&#160;States of America</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; width: 1%; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; width: 9%; text-align: right">125,645</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; width: 1%; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-64">&#160;&#160;&#160;-</div></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Australia</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">40,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-65">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">165,645</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-66">-</div></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for revenue from contracts with customers.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2024-01-01<br> -Section Presentation<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2024-en-r&amp;doctype=Standard&amp;dita_xref=IFRS15_g105-109_TI<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2024-01-01<br> -Section Disclosure<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2024-en-r&amp;doctype=Standard&amp;dita_xref=IFRS15_g110-129_TI<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>31
<FILENAME>R13.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Other Income<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_OtherIncomesAbstract', window );"><strong>Other Income [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfExpensesByNatureExplanatory', window );">Other income</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 7. Other income</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Foreign exchange gain</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">155,906</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">3,571</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Research &amp; Development - tax incentive</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">247,487</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">143,313</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Other income</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">403,393</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">146,884</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_OtherIncomesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_OtherIncomesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfExpensesByNatureExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of expenses by nature. [Refer: Expenses, by nature]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfExpensesByNatureExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>32
<FILENAME>R14.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employment Expenses<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_EmploymentExpensesAbstract', window );"><strong>Employment Expenses [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DisclosureOfEmployeeExpenseExplanatory', window );">Employment expenses</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 8. Employment expenses</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Wages and salaries</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">424,738</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">738,584</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Superannuation contribution - employees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">42,963</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">79,373</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Accrued leave expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(13,674</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,588</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Payroll tax expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,568</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17,016</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Long service leave expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,974</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,018</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Employee related expenses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">17,503</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-67">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">481,072</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">875,579</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DisclosureOfEmployeeExpenseExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the entire disclosure of employee expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DisclosureOfEmployeeExpenseExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_EmploymentExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Employment Expenses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_EmploymentExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>33
<FILENAME>R15.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Corporate Expenses<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DisclosureOfCorporateExpensesAbstract', window );"><strong>Corporate Expenses [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DisclosureOfCorporateExpensesExplanatoryTextBlock', window );">Corporate expenses</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 9. Corporate expenses</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Accounting expense</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">206,772</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">90,147</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Professional fees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">74,292</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">45,370</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Management fees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-68">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,125</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-style: italic; text-align: left; padding-bottom: 1.5pt">Audit fees (non-IPO related)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">126,060</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">77,999</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; font-style: italic; text-align: left"><i style="font-style: normal; text-decoration: none; font-weight: normal">Legal fee (non-IPO related)</i></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">141,723</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-69">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">548,847</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">222,641</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DisclosureOfCorporateExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DisclosureOfCorporateExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DisclosureOfCorporateExpensesExplanatoryTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for corporate expenses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DisclosureOfCorporateExpensesExplanatoryTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>34
<FILENAME>R16.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>IPO Related Expenses<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_InitialPublicOfferingRelatedExpensesAbstract', window );"><strong>IPO Related Expenses [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DisclosureOfAttributionOfIPORelatedExpenseExplanatory', window );">IPO related expenses</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 10. IPO related expenses</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Legal fees</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">54,781</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">50,704</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Consultant fees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">530,166</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,122</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Audit fees (IPO Related)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-70">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">101,978</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">584,947</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">166,804</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DisclosureOfAttributionOfIPORelatedExpenseExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of attribution of IPO related expense explanatory.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DisclosureOfAttributionOfIPORelatedExpenseExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_InitialPublicOfferingRelatedExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Initial Public Offering Related Expenses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_InitialPublicOfferingRelatedExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>35
<FILENAME>R17.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Depreciation and Amortisation Expense<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationAndAmortisationExpenseAbstract', window );"><strong>Depreciation and Amortisation Expense [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory', window );">Depreciation and amortisation expense</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 11. Depreciation and amortisation expense</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Amortisation expenses</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,219,103</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,200,723</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Depreciation on machinery</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,852</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,172</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Depreciation expense on right-of-use assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-71">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">10,001</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">1,222,955</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">1,211,896</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationAndAmortisationExpenseAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationAndAmortisationExpenseAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>36
<FILENAME>R18.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Research Expenses<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MaterialIncomeAndExpenseAbstract', window );"><strong>Research Expenses [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory', window );">Research expenses</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 12. Research expenses</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-bottom: 2.5pt">Product research and development expenses</td><td style="width: 1%; padding-bottom: 2.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right">628,606</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 2.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right">276,057</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of research and development expense. [Refer: Research and development expense]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaterialIncomeAndExpenseAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaterialIncomeAndExpenseAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>37
<FILENAME>R19.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Finance Costs<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_FinanceCostsAbstract', window );"><strong>Finance Costs [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinanceCostExplanatory', window );">Finance costs</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 13. Finance costs</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Total interest expense on Shareholder loans (refer to note 23)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">634,149</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">460,112</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Total interest on Convertible notes (refer to note 23)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,260,500</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">124,904</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Interest and finance charges paid/payable on lease liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-72">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">104</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Finance charges paid &#8211; others</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">55,938</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">15,100</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">1,950,587</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">600,220</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_FinanceCostsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_FinanceCostsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinanceCostExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of finance cost. [Refer: Finance costs]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinanceCostExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>38
<FILENAME>R20.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Tax Expense<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract', window );"><strong>Income Tax Expense [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIncomeTaxExplanatory', window );">Income tax expense</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 14. Income tax expense</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-style: italic">Numerical reconciliation of income tax expense and tax at the statutory rate</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-bottom: 1.5pt">Loss before income tax expense</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">(6,645,453</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">(3,546,195</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Tax at the statutory tax rate of 25%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,661,363</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(886,549</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Tax effect amounts which are not deductible/(taxable) in calculating taxable income:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">Permanent differences</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">400,042</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">332,974</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Timing differences <i>(not meeting deferred asset criteria)</i></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(47,226</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(52,532</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Carry forward losses <i>(not meeting deferred asset criteria)</i></span></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,308,547</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">606,107</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-73">-</div></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-74">-</div></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic">Deferred tax assets not recognised</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">Deferred tax assets not recognised comprises temporary differences attributable to:</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; width: 76%; text-align: left">&#8211; Payables, accrued expenses and provisions</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">103,611</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">33,722</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">&#8211; Deferred revenue</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">31,340</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">&#8211; Other&#160;&#8211;&#160;Expenses deductible in future periods</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">98,681</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">98,681</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left; padding-bottom: 1.5pt">&#8211; Other&#160;&#8211;&#160;Right of use assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-75">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt">Total deferred tax asset attributable to temporary differences not recognised</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">202,292</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">163,743</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">The amount of unused tax losses for which no deferred tax asset is recognised:</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">&#8211; applicable to the company</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">10,536,558</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">5,802,382</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">&#8211; applicable to subsidiaries (not consolidated for tax purposes)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">171,744</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">171,618</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Potential tax benefit @ 25%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,677,075</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,493,500</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">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.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfIncomeTaxExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for income taxes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Section Disclosure<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;doctype=Standard&amp;dita_xref=IAS12_g79-88_TI<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfIncomeTaxExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>39
<FILENAME>R21.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cash and Cash Equivalents<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalentsAbstract', window );"><strong>Cash and Cash Equivalents [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory', window );">Cash and cash equivalents</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 15. Cash and cash equivalents</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-style: italic">Current assets</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-bottom: 1.5pt">Cash at bank</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">344,648</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">24,522</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">344,648</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">24,522</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>40
<FILENAME>R22.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Trade and Other Receivables<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', window );"><strong>Trade and Other Receivables [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory', window );">Trade and other receivables</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 16. Trade and other receivables</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">Consolidated</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic">Current assets</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%">GST</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">22,993</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">31,441</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Other debtors&#160;&#8211;&#160;research and development tax refund receivable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">390,800</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">143,313</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Accounts receivable</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">45,931</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,251</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">459,724</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">183,005</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The consolidated entity
has <span style="-sec-ix-hidden: hidden-fact-76">no</span> expected credit losses to trade receivables. All receivables are current as at 30 June 2025.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of trade and other receivables. [Refer: Trade and other receivables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherReceivablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherReceivablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>41
<FILENAME>R23.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Prepayments and Other Assets<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract', window );"><strong>Prepayments and Other Assets [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfPrepaymentsAndOtherAssetsExplanatory', window );">Prepayments and Other Assets</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 17. Prepayments and other assets</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">Consolidated</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">30 June <br/>
2025</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">30 June <br/>
2024</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-style: italic">Current assets</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Professional and listing fees</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">266,540</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">16,070</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Advance for equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19,838</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19,838</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Prepaid expenses* - related party</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">33,088</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">59,792</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Other deposit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">179,743</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-77">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Insurance*</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">171,316</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Advance payments to vendors for supply of raw materials</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">31,773</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-78">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">702,298</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">95,700</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-style: italic; text-align: left">Non-current assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Security deposits</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">94,605</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-79">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">796,903</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">95,700</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">*</td><td style="text-align: justify">Insurance majorly consist of D&amp;O insurance</td>
</tr></table>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">**</td><td style="text-align: justify">Other deposits consist of the deposit paid to Asiana Trading
corporation</td>
</tr></table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfPrepaymentsAndOtherAssetsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfPrepaymentsAndOtherAssetsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>42
<FILENAME>R24.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible Assets<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwillAbstract', window );"><strong>Intangible Assets [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsExplanatory', window );">Intangible Assets</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 18. Intangible assets</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: 0in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: 0in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: 0in; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: 0in; font-style: italic">Non-current assets</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: 0in; width: 76%; text-align: left">Trade Secrets&#160;and Patents&#8211;&#160;at cost</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">23,857,306</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">23,857,306</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: 0in; text-align: left; padding-bottom: 1.5pt">Less: Accumulated amortisation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,827,042</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,634,171</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: 0in; padding-bottom: 1.5pt">Net carrying value</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">19,030,264</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">20,223,135</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: 0in; text-align: left">Patents and trademarks - at cost</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">234,289</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">89,268</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: 0in; text-align: left">Add: Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">639,117</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">145,021</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: 0in; text-align: left; padding-bottom: 1.5pt">Less: Accumulated amortisation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(45,697</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(19,465</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: 0in; padding-bottom: 1.5pt">Net carrying value</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">827,709</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">214,823</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: 0in; padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">19,857,973</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">20,437,958</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Reconciliation</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Reconciliations of the written down values at
the beginning and end of the current and previous financial year are set out below:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Trade<br/> Secrets</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Patents &amp; trademarks</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Consolidated</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%">Balance at 1 July 2023</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">21,416,006</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">77,655</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">21,493,661</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-80">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">145,021</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">145,021</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Amortisation expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,192,871</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(7,853</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,200,724</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Balance at 30 June 2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,223,135</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">214,823</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,437,958</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-81">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">639,117</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">639,117</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Amortisation expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,192,870</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(26,232</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,219,102</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Balance at 30 June 2025</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">19,030,265</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">827,708</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">19,857,973</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><p style="text-align: justify; font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; "><span style="font-style: normal">Trade
secrets were acquired during 2021 financial year by the Consolidated Entity and are amortised over its useful life estimate of 20&#160;years.
As at June&#160;30, 2025 the remaining useful life of the trade secrets is 16&#160;years (June&#160;30, 2024:17&#160;years).</span></p>

<p style="font: italic 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; "><span style="font-style: normal">&#160;</span></p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Assessment
for impairment - 2025</b><span style="font-style: normal">&#160;</span></p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-style: normal">&#160;</span></p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><span style="font-style: normal">For the year ended 30 June&#160;2025, management has performed an impairment
assessment in accordance with IAS 36. As part of this process, management obtained a valuation of the intangible assets by an independent
expert valuer.&#160;</span></p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Methodology</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">An impairment loss expense
in the profit or loss is recognised when the carrying amount of an asset exceeds its recoverable amount. The Consolidated Entity determined
the recoverable amounts of the Gelteq Consolidated Entity as one CGU using a value in use approach.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The recoverable amount
of the CGU as at 30 June 2025 has been determined by a forecast model that estimated the future cash flows based on budgets and forecasts
for five&#160;years prepared by management. Gelteq is considered to be in a rapid lifecycle stage during the Forecast Period, with the
commencement of sales in FY26. The Company is projected to achieve profitability by FY28 and EBITDA expected to climb to approximately
$35.5 million by FY30.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">These cash flows were then discounted to their present value using a discount rate that reflects current market
assessments of the time value of money and the risks specific to the CGU.&#160;Management then cross-checked the total of the discounted
cash flows against the trading of the Company&#8217;s shares.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">A reference to Financial&#160;Years
(FY), refers to a period covering July&#160;1<sup>st</sup> to June&#160;30<sup>th</sup> the next year. A reference to a calendar year
(CY) refers to the period from January&#160;1<sup>st</sup> to December&#160;31<sup>st</sup> of the same year.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The discounted cash flow
model used in the assessment of fair value less cost to sell is sensitive to a number of key assumptions, including revenue growth rates,
discount rates and operating costs. These assumptions can change over short periods of time and can have a significant impact on the carrying
value of the assets. For any AUD figures presented from the valuation analysis, these have been obtained by conversion from USD at an
exchange rate of 1 AUD = 0.65 USD.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Fair value less cost
to sell and key assumptions</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Company estimates
the fair value less cost to sell of the Gelteq Consolidated Entity cash generating unit (CGU) using discounted cash flows. Management
assumptions were developed incorporating internal and external market information, although the extent to which they rely on past experience
of the Consolidated Entity is limited given the consolidated entity has not yet started full scale operations, pending completion of preparatory
activities where necessary, with external sources of information having been adjusted to reflect factors specific to the Consolidated
Entity. Fair value less cost to sell is categorised within level 3 of the fair value hierarchy.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">For the reporting period
ended 30 June 2025, the recoverable amount of the CGU was determined based on fair value less cost to sell calculations which required
the use of key assumptions:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Operating Segments</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">The Consolidated Entity&#8217;s cash flows are generated
from one CGU which covers nutraceuticals for humans and animals, pharmaceutical for humans and animals and controlled substances.</td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Cash Flow projections
</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 10pt"></td> <td style="width: 0.25in">&#9679;</td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The calculations used cash flow projections based on financial budgets and forecasts approved by management covering FY26 to FY30. The projections included negative undiscounted operating cash flows between FY26 and FY27 before making positive operating returns from FY28 onwards as the business scales up operations and operating margins that are in line with industry averages in similar industries. A full 5&#160;years of cash flow projections were used to allow for 3&#160;years of positive cash flow projections in the management forecast period</span></td></tr> <tr style="vertical-align: top"> <td style="font-size: 10pt">&#160;</td> <td>&#160;</td> <td style="font-size: 10pt">&#160;</td></tr> <tr style="vertical-align: top"> <td style="font-size: 10pt"></td> <td>&#9679;</td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A pre-tax discount rate range of&#160;25-30%, reflecting rates of return required by typical investors in early-stage businesses similar to the Consolidated Entity, was applied.</span></td></tr> </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>






<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Revenue</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 10pt"></td> <td style="width: 0.25in">&#9679;</td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management have implemented a hybrid revenue model with revenue generated from manufacturing and royalties (on each individual order).</span></td></tr> <tr style="vertical-align: top"> <td style="font-size: 10pt">&#160;</td> <td>&#160;</td> <td style="font-size: 10pt">&#160;</td></tr> <tr style="vertical-align: top"> <td style="font-size: 10pt"></td> <td>&#9679;</td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The forecast model is based on a 4 year compound average growth rate of 213%%, based on management forecasts to FY30. The model forecast revenue growth rates 596% in FY27, 108% in FY28, 73% in FY29 and 77% in FY30, following revenue growth by <span style="-sec-ix-hidden: hidden-fact-82">693%</span> in FY26 from FY25.</span></td></tr> </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>






<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Gross Margins </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: left; font-size: 10pt"></td> <td style="width: 0.25in; font-size: 10pt">&#9679;</td> <td style="text-align: justify; font-size: 10pt">Gross margin is forecast to be maintained at 50% from FY26 to FY30.</td></tr> </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Operating Expense
</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify; font-size: 10pt"></td> <td style="width: 0.25in">&#9679;</td> <td style="text-align: justify; font-size: 10pt">The largest operating expense is employee costs. Salary and benefits are forecast to increase by 207% and 205% in FY26 and FY27 respectively. The employee cost growth rates is projected to decline thereafter to 41% in FY28, 20% in FY29 and 6% in FY29 presenting the scale benefits of manufacturing large quantities. </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>EBITDA</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in; font-size: 10pt"></td> <td style="width: 0.25in">&#9679;</td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The forecast model is based on a long-term EBITDA margin of 35%. Forecast EBITDA is negative in early years, which is expected for an early stage startup business where typically the average timeframe to profitability is 2 - 3 years. The forecast model&#8217;s EBITDA margins are (130%) in FY26, (1%) in FY27, 16% in FY28, 25% in FY29 and 35% in FY30, with the ongoing EBITDA being comparable to that of comparable industries in relevant world markets.</span></td></tr> </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>CAPEX </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; font-size: 10pt"></td>
    <td style="width: 0.25in">&#9679;</td>
    <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No material Capex has been forecast as the costs borne by Gelteq in working with clients to develop products is included in other forecast expenses</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Amortisation</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 24px">&#160;</td> <td style="width: 24px; text-align: left">&#9679;</td> <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Amortisation has been estimated at 5% of the opening intangibles balance each year. This roughly equates to an average useful life of 20&#160;years for intangibles, which is in line with the Consolidated Entity&#8217;s current policy.</p></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Tax Rate </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 24px">&#160;</td> <td style="width: 24px; text-align: left">&#9679;</td> <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A tax rate of 30%
has been applied in line the with the corporate tax rate in Australia. Whilst the tax rate may be ower in earlier&#160;years, this tax
rate is in line with the Consolidated Entity&#8217;s long term tax rate and the tax rate of a likely acquirer.</p></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Working Capital</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>&#160;</b></p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; text-align: left">&#9679;</td>
    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Model forecasts the receivables and payables
                           at 30&#160;days in line with management expectations. Payables&#160;days are only applied to operating expenses as all manufacturing
                           costs are paid prior to dispatch to customers.</p></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Other balance Sheet
Items</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px; text-align: left">&#9679;</td>
    <td style="text-align: justify">There are no other assumptions that result it material balance sheet movements that affect
    forecast cash flow.</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Terminal growth rate</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 24px">&#160;</td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Long term growth rate, used for the terminal
value calculation, is 2.5%, reflecting the Australian long term nominal inflation rate.</p></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Apart from the
considerations described in determining the value-in-use of the cash-generating units described above, management is not currently
aware of any other probable changes that would necessitate changes in its key estimates</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Impairment</i><br/>
<br/>
The Consolidated Entity has performed an impairment assessment based on its cash generating unit (CGU).<br/>
<br/>
The Consolidated Entity determined that the recoverable amount in relation the CGU exceeded its carrying value of assets as at 30 June&#160;2025,
therefore no adjustment to its carrying value (impairment) was required.<br/>
<br/>
The directors have reviewed and are comfortable with the significant assumptions determined by management. Based on the above, the directors
believe that no impairment charge is required to the value of the intangible asset at 30 June 2025.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Sensitivity</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The sensitivities on
the updated discounted cash flow model are as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 24px; font-size: 10pt"></td> <td style="width: 24px">&#9679;</td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue would require a reduction of approximately 30% to the compounded growth rate over 5&#160;years&#160;before the intangible asset value would need to be impaired, with all other assumptions remaining constant.</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify; font-size: 10pt">&#160;</td> <td style="text-align: justify">&#160;</td> <td style="text-align: justify; font-size: 10pt">&#160;</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify; font-size: 10pt"></td> <td style="text-align: justify">&#9679;</td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">EBITDA margin would need a reduction of approximately 47% per annum over 5&#160;years&#160;years before the intangible asset value would need to be impaired, with all other assumptions remaining constant.</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify; font-size: 10pt">&#160;</td> <td style="text-align: justify">&#160;</td> <td style="text-align: justify; font-size: 10pt">&#160;</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify; font-size: 10pt"></td> <td style="text-align: justify">&#9679;</td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The discount rate would be required to increase to approximately 41% before the intangible asset value would need to be impaired, with all other assumptions remaining constant.</span></td></tr> <tr style="vertical-align: top"> <td style="text-align: justify; font-size: 10pt">&#160;</td> <td style="text-align: justify">&#160;</td> <td style="text-align: justify; font-size: 10pt">&#160;</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify; font-size: 10pt"></td> <td style="text-align: justify">&#9679;</td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Long Term growth rate would need to be reduced to be in negative in the cashflow modelling before the intangible asset value would need to be impaired, with all other assumptions remaining constant.</span></td></tr> </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>












<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Management believes
that other reasonable changes in the key assumptions on which the recoverable amount on intangible asset is based would not cause
the carrying amount to exceed its recoverable amount.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management notes that if performance is not as
expected, an impairment charge against these assets could be recognized in the next financial year&#8217;s accounts. This estimation
of uncertainty is expected to reduce over time as the Consolidated Entity&#8217;s business develops and matures.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfIntangibleAssetsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for intangible assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2024-01-01<br> -Section Disclosure<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2024-en-r&amp;doctype=Standard&amp;dita_xref=IAS38_g118-128_TI<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfIntangibleAssetsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IntangibleAssetsAndGoodwillAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IntangibleAssetsAndGoodwillAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>43
<FILENAME>R25.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Trade and Other Payables<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayablesAbstract', window );"><strong>Trade and Other Payables [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory', window );">Trade and Other Payables</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 19. Trade and other payables</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-style: italic; text-align: left">Current liabilities</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Trade payables</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">182,632</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">387,034</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Accruals</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100,138</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">465,639</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Payroll tax payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-83">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">32,886</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Wages Payable - Employees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,070</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,116</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">PAYG Withholding Payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">155,284</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">314,599</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Superannuation Payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">23,039</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">121,530</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Insurance Funding</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">109,931</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,894</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Wages Payable &#8211; related party</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-84">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">224,488</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">572,094</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">1,558,186</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Due to their short term nature, the directors
consider that the carrying amount of trade payables approximates to their fair value. No interest is payable on amounts classified as
trade and other payables.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of trade and other payables. [Refer: Trade and other payables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherPayablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherPayablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>44
<FILENAME>R26.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Deferred Revenue<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DisclosureOfDeferredRevenueAbstract', window );"><strong>Deferred Revenue [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDeferredIncomeExplanatory', window );">Deferred Revenue</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 20. Deferred revenue</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>


<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June<br/>
 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June<br/>
 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic; text-align: left">Current liabilities</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; padding-bottom: 2.5pt">Deferred Revenue</td><td style="width: 1%; padding-bottom: 2.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-85">-</div></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 2.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right">125,359</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic">Reconciliation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Reconciliation of the written down values at the beginning and end of the current and previous financial year are set out below:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Opening balance</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">125,359</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">85,359</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Payments received in advance</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-86">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">40,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Transfer to revenue - Bad debts recognised during the year (related
party)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">(6,655</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-87">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Transfer to revenue &#8211; other balances</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(118,704</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt">Closing balance</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-88">-</div></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">125,359</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Unsatisfied performance obligations</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The aggregate amount of the transaction price
allocated to the performance obligations that are unsatisfied at the end of the reporting period was <span style="-sec-ix-hidden: hidden-fact-90">nil</span> as at 30 June 2025 ($125,359
as at 30 June 2024) and is expected to be recognised as revenue in future periods as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; padding-bottom: 2.5pt">6 to 12 months</td><td style="width: 1%; padding-bottom: 2.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-89">-</div></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 2.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right">125,359</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DisclosureOfDeferredRevenueAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DisclosureOfDeferredRevenueAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDeferredIncomeExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of deferred income. [Refer: Deferred income including contract liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDeferredIncomeExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>45
<FILENAME>R27.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Borrowings<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsAbstract', window );"><strong>Borrowings [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfBorrowingsExplanatory', window );">Borrowings</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 21. Borrowings</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"> <tr style="vertical-align: bottom"> <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr> <tr style="vertical-align: bottom"> <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr> <tr style="vertical-align: bottom"> <td>&#160;</td><td style="font-weight: bold">&#160;</td> <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td> <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr> <tr style="vertical-align: bottom"> <td style="font-style: italic">Current liabilities</td><td>&#160;</td> <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td> <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left">Loans&#160;from Directors (i)</td><td style="width: 1%">&#160;</td> <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">5,086</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td> <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">5,086</td><td style="width: 1%; text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Loan&#160;from associated entities (ii)</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">156,828</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">156,066</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Shareholder Loans (iii)</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">2,485,632</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">1,923,000</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Convertible notes payable</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">2,037,413</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-91">-</div></td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Debt Discount (v)</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(481,104</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-92">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,203,855</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,084,152</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="font-style: italic; text-align: left">Non-current liabilities</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loan&#160;from Director (term &#8211; 5&#160;years, interest free)</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">13,550</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">13,550</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Loan&#160;from associated entities (ii)</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-93">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-94">-</div></td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Shareholder loans (iv)</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-95">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-96">-</div></td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt">Convertible notes payable (v)</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-97">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,745,897</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">13,550</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,759,447</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td> <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">4,217,405</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td> <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">3,843,599</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr> </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>






<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Loan&#160;from
Director</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">(i) This is unsecured
and interest free loan with no maturity terms provided by directors of the Company.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Loan&#160;from
associated entities</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">(ii) During the previous
financial years ended 30 June 2021 and 30 June 2020, the Company received unsecured loans from Nutrition DNA and Domalina Unit Trust.
These loans have a maturity term of 5 years, and 0.5% interest p.a. Nutrition DNA and Domalina Unit Trust are entities associated with
Nathan Givoni, a director of the Company. In FY 25, the Company extended the loan maturity date to 31 December&#160;2026.</p><p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; "><b>Shareholder loans</b></p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; "><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">(iii)&#160;On 20 January&#160;2022
the Company entered into unsecured loan agreements with some of the Company&#8217;s existing shareholders (Lending shareholders). Under
the loan agreement, the Company received loans amounting to $1,493,445, at an interest rate of 12% per annum. The loans had an original
maturity term of 18-month and expected to be mature on 15 July 2023.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
As part of the loan agreement, the Company issued 63,807 fully paid ordinary shares, valued at $373,903 to the Lending Shareholders on
28 February 2022. The issuance of shares was recognised as transaction cost associated with the loan agreement.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
The Company has recognised the shareholders loans initially at fair value of $1,119,542 (being the amounts received, net of transaction
costs) and subsequently carried at amortised cost using an effective interest method.<br/>
<br/>
On 3 January 2023, the shareholders loans were extended for an additional 12 months at an interest rate of 12% maturing on 15 July 2024.
As at 30 June 2024, the shareholders loans have been reclassified from non-current to current during as their repayment date is less
than 12&#160;months after 30 June 2024.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Subsequent to 30 June&#160;2024, the Company and the lending shareholders agreed to extend the loan maturity until 31 December&#160;2025.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The table below shows
the movement of Shareholder loans during the respective periods.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The cost of equity-settled
transactions are measured at fair value on grant date. Fair value is generally determined using either the Binomial or Black-Scholes
option pricing model that takes into account the exercise price, the term of the option, the impact of dilution, the share price at grant
date and expected price volatility of the underlying share, the expected dividend yield and the risk free interest rate for the term
of the option, together with non-vesting conditions that do not determine whether the Consolidated Entity receives the services that
entitle the employees to receive payment. No account is taken of any other vesting conditions.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The cost of equity-settled
transactions are recognised as an expense with a corresponding increase in equity over the vesting period. The cumulative charge to profit
or loss is calculated based on the grant date fair value of the award, the best estimate of the number of awards that are likely to vest
and the expired portion of the vesting period. The amount recognised in profit or loss for the period is the cumulative amount calculated
at each reporting date less amounts already recognised in previous periods.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The table below shows
the movement of Shareholder loans during the respective periods.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Opening Shareholder Loan balance</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,923,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,463,650</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest accrued post modification</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">634,149</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">459,350</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Repayment during the year</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(71,517</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-98">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,485,632</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">1,923,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Convertible notes</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">(iv) On 5 May&#160;2023
the directors received Board approval to issue up to $1,000,000 in $1 unsecured convertible notes redeemable on 31 December&#160;2025,
an interest rate of 12% and a conversion discount of 12%. On a Liquidity event, or at least 90&#160;days prior to Maturity, each Noteholder
may elect to either Convert their Notes or redeem for Australian cash repayment. If the Noteholder elects to Convert, the number of fully
paid ordinary shares to be issued in satisfaction of the Convertible Notes will be determined by the market value being, determined as;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">in the case of a Listing, the price per Share set for the
underlying securities that are offered for issue as part of the Listing;</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">in the case of a Sale Event, the price per Share set for
the underlying securities that are to be sold as part of the Sale Event; and</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">in the case of a Qualifying Transaction, the price per Share
set for the underlying securities that are to be issued as part of the Qualifying Transaction</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">of which the Noteholder has a conversion discount of 12%
to the determined market value.</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The convertible note balance as at 30 June 2025 comprises of convertible
note funds received $&#160;1,327,262, repayments paid by cash $772,975, repayments by issue of shares $432,115 and interest accrued $169,343.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Since the year ended June&#160;30, 2023, the Company has issued the following additional convertible notes (on the same terms and conditions
as the previous convertible notes);</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">September&#160;2023, $25,000</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">October&#160;2023, $150,000</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The total amount raised from the convertible note issue was $1,004,889, over the Board approved amount of $1,000,000, due to the impact
of movements in exchange rates. The issue has now been fully subscribed and was closed in October&#160;2023.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">On 2 February 2024,
the Board of Directors approved the issuance of convertible notes (the &#8220;<b>February 2024 Convertible Note</b>&#8221;) to raise
up to AUD$400,000. Each February 2024 Convertible Note shall have a face value of AUD$1, an annual interest rate of 6% and have a maturity
date of 31 December 2025.&#160;On 26 March&#160;2024, the Company closed the February&#160;2024 Convertible Note offering, raising AUD$357,338.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">On 27 May 2024, the
Board of Directors approved the issuance of convertible notes (the &#8220;<b>May 2024 Convertible Note</b>&#8221;) to raise up to AUD$1,000,000.
Each May 2024 Convertible Note had a face value of AUD$1, an annual interest rate of 6% and have a maturity date of 31 December 2025.&#160;As
at 30 June 2024, the Company has received proceeds of AUD$250,000 through the issuance of the May 2024 Convertible Notes.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>





<p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">On February 21, 2025, our board of directors approved the issuance
of convertible notes (the &#8220;February 2025 Convertible Note&#8221;) to raise up to AUD$1,500,000. Each February 2025 Convertible Note
had a face value of AUD$1, an annual interest rate of 20% and have a maturity date of July 1, 2026. Each holder of a February 2025 Convertible
Note may at any time elect to convert their February 2025 Convertible Note into Ordinary Shares at a conversion price of USD$2.00. Each
holder of a February 2025 Convertible Note may, prior to 90 days of their maturity date and pursuant to the terms therein, either elect
to convert their February 2025 Convertible Note into Ordinary Shares at a conversion price of USD$2.00 or redeem their February 2025 Convertible
Note for an Australian cash payment. As of the date of this Annual Report, the Company has received approximately AUD$580,000 (approximately
USD$377,000) through the issuance of the February 2025 Convertible Notes.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Each holder of Convertible
Note may, on a Liquidity event, or at least 90&#160;days prior to Maturity, may elect to either Convert their Notes or redeem for Australian
cash repayment. If the Noteholder elects to Convert, the number of fully paid ordinary shares to be issued in satisfaction of the Convertible
Notes will be determined by the market value being, determined as;</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: left">&#9679;</td>
    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">in the case of a Listing,
the price per Share set for the underlying securities that are offered for issue as part of the Listing;</p></td></tr>
</table>

<p style="margin: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="text-align: left; width: 0.25in">&#9679;</td>
    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">in the case of a Sale Event, the price
per Share set for the underlying securities that are to be sold as part of the Sale Event; and</p></td></tr>
</table>

<p style="margin: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="text-align: left; width: 0.25in">&#9679;</td> <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">in the case of a Qualifying Transaction,
the price per Share set for the underlying securities that are to be issued as part of the Qualifying Transaction of which the Noteholder
has a conversion discount of 22% to the determined market value.</p></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: left">The table below shows the movement of Convertible Notes during the respective periods.</p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Opening convertible note balance</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,745,897</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">839,115</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Convertible notes issued&#160;&#8211;&#160;received in cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,327,262</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">855,834</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Convertible notes issued&#160;&#8211;&#160;accrued (owing)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-99">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(73,954</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Interest accrued</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">169,343</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">124,902</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Repayment During the year &#8211; in cash</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">(772,975</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-100">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Convertible notes converted into shares</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(432,115</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-101">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,037,412</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">1,745,897</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The table below shows
the movement of Debt discount on Convertible Notes during the respective periods.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June<br/>
 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June<br/>
 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Debt discount on convertible notes recognised during the period</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,279,184</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-102">-</div></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Correction of debt discount and derivative liability</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">292,961</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Amortization of debt discount</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,091,041</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-103">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">481,104</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-104">-</div></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Embedded derivative
on convertible notes</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">(v) In accordance
with the policy noted in Note 3, when the Company&#8217;s shares attained a trading stock price upon the completion of the IPO and
listing of the Company&#8217;s shares, the Company valued and separately accounted for the derivative embedded within convertible
notes issued by the Company.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The embedded derivative for the October 2024 convertible notes was valued using a Black-Scholes valuation model as at the Company&#8217;s
IPO date with following key assumptions:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Company stock price on measurement date: $4.46</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Risk free rate: 4.29%</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Term: 1.17 years</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Volatility: 79%</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The embedded derivative
for the February 2025 convertible notes was valued using a Black-Scholes valuation model as at the Company&#8217;s IPO date with following
key assumptions:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Company stock price on measurement date: $1.61-$2.91</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Risk free rate: 3.92%-4.09%</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Term: 1-1.13 years</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Volatility: 85%-86%</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The embedded derivative
for the 2025 convertible note settlements was valued using a Black-Scholes valuation model as at the Company&#8217;s IPO date with following
key assumptions:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Company stock price on measurement date: $2.10-$3.84</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Risk free rate: 4.02%-4.25%</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Term: 0.82-0.98 years</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Volatility: 82%-85%</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The embedded derivative
for the remaining convertible notes as of 30 June 2025 was valued using a Black-Scholes valuation model as at the Company&#8217;s IPO
date with following key assumptions:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Company stock price on measurement date: $2.65</td>
</tr></table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Risk free rate: 4.29%</td>
</tr></table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Term: 0.5-1 year</td>
</tr></table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">-</td><td style="text-align: justify">Volatility: 86%-89%</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">This calculation produced
an estimated fair value of the embedded derivative of $1,572,145, was accounted for as a liability as the conversion terms of the notes
do not always result in a conversion of a fixed dollar amount of liability for a fixed number of shares.&#160;The difference between the
face value of the notes and their liability component following the classification of the embedded derivative as a liability was accounted
for as a debt discount, which will be amortised as finance costs across the life of the notes. During 2025, derivative settlement gains
from the settlement of the underlying convertible notes resulted in a gain of $499,609. The fair value adjustment of the convertible notes
during 2025 resulted in a gain of $301,052.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfBorrowingsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfBorrowingsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>46
<FILENAME>R28.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee Benefits Provisions<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract', window );"><strong>Employee Benefits Provisions [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfEmployeeBenefitsExplanatory', window );">Employee benefits provisions</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 22. Employee benefits provisions</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-style: italic">Current liabilities</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-bottom: 1.5pt">Provision for Annual leave</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">84,694</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">98,368</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-style: italic; text-align: left">Non-current liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Long service leave</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">24,992</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">20,018</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">109,686</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">118,386</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Amounts not expected to be settled within the next 12 months</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The current provision for employee benefits includes
all unconditional entitlements where employees have completed the required period of service and also those where employees are entitled
to pro-rata payments in certain circumstances. The entire amount is presented as current, since the Consolidated Entity does not have
an unconditional right to defer settlement. However, based on past experience, the Consolidated Entity does not expect all employees
to take the full amount of accrued leave or require payment within the next 12 months.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Employee entitlements:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Annual leave</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Opening Balance</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">98,368</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">77,780</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Annual leave taken</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(20,504</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(26,416</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Additional provisions raised</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,830</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">47,004</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 2.5pt">Closing balance</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">84,694</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">98,368</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Long Service leave</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Opening balance</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">20,018</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-105">-</div></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Long service leave taken during the period</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(4,496</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-106">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Additional provisions raised</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,470</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">20,018</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 2.5pt">Closing balance</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">24,992</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">20,018</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfEmployeeBenefitsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for employee benefits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2024-01-01<br> -Section Scope<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;doctype=Standard&amp;dita_xref=IAS19_g2-7_TI<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfEmployeeBenefitsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>47
<FILENAME>R29.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Issued Capital<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssuedCapitalAbstract', window );"><strong>Issued Capital [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIssuedCapitalExplanatory', window );">Issued capital</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 23. Issued capital</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="14" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Shares</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Shares</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="width: 52%">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Ordinary shares - fully paid</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">10,028,025</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">8,118,075</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">33,945,869</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">26,608,227</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Movements in ordinary share capital</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; border-bottom: Black 1.5pt solid">Details</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Date</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Shares</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Issue<br/>
 price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">$</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 48%; text-align: left">Opening balance</td><td style="width: 1%">&#160;</td>
    <td style="text-align: center; width: 15%">1 July 2024</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">8,118,075</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">26,608,227</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Initial public offering</td><td>&#160;</td>
    <td style="text-align: center">30 October 2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,300,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">6.08</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,913,463</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Shares issued in Lieu of Marketing fees</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">15 November 2024</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">45,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">$</td><td style="padding-bottom: 1.5pt; text-align: right">2.55</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">114,750</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Shares issued in Lieu of Investor fees</td><td>&#160;</td>
    <td style="text-align: center">25 November 2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">68,027</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">4.52</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">307,482</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Share issued in lieu of advisory fee</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">31 October 2024</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">100,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">$</td><td style="padding-bottom: 1.5pt; text-align: right">3.61</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">361,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Lincoln Park Share Purchase Agreement Commitment Shares</td><td>&#160;</td>
    <td style="text-align: center">13 March 2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">175,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.35</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">237,717</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Share conversion of convertible notes</td><td>&#160;</td>
    <td style="text-align: center">21 January 2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">201,923</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2.14</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">432,115</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Shares issued to ARC Group for IPO related fees</td><td>&#160;</td>
    <td style="text-align: center">31 October 2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">7.60</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">152,048</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Capital raising cost</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">1 July 2024</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-107">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">$</td><td style="padding-bottom: 1.5pt; text-align: right">0.00</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,180,933</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">10,028,025</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">33,945,869</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Closing balance</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 2.5pt">30 June 2025</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">10,028,025</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">33,945,869</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ordinary shares</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Ordinary shares entitle
the holder to participate in dividends and the proceeds on the winding up of the Company in proportion to the number of and amounts paid
on the shares held. The fully paid ordinary shares have no par value and the Company does not have a limited amount of authorised capital.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On a show of hands every member present at a
meeting in person or by proxy shall have one vote and upon a poll each share shall have one vote.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Capital risk management</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Consolidated Entity&#8217;s objectives when managing
capital is to safeguard its ability to continue as a going concern, so that it can provide returns for shareholders and benefits for
other stakeholders and to maintain an optimum capital structure to reduce the cost of capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Capital is regarded as total equity, as recognised
in the statement of financial position, plus net debt. Net debt is calculated as total borrowings less cash and cash equivalents. The
Consolidated Entity may issue shares to investors and suppliers (and employees) time to time to raise capital and compensate for services
received.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In order to maintain or adjust the capital structure,
the Consolidated Entity may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or
sell assets to reduce debt.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">As of 30 June, 2025, the company has 91,000 warrants outstanding, each
entitling the holder to purchase one common share of the company at an exercise price of $5.00 USD. The warrants expire 5 years from the
date of issuance. The company has estimated the relative fair value of the outstanding warrants and found it to be immaterial to be reported
for the period ending 30 June, 2025.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfIssuedCapitalExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of issued capital. [Refer: Issued capital]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfIssuedCapitalExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IssuedCapitalAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IssuedCapitalAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>48
<FILENAME>R30.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Dividends<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DisclosureOfDividendsAbstract', window );"><strong>Dividends [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDividendsExplanatory', window );">Dividends</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 24. Dividends</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There were no dividends paid, recommended or
declared during the current or previous financial year.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DisclosureOfDividendsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DisclosureOfDividendsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDividendsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDividendsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>49
<FILENAME>R31.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Risk Management<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_FinancialRiskManagementAbstract', window );"><strong>Financial Risk Management [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialRiskManagementExplanatory', window );">Financial risk management</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 25. Financial risk management</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Financial risk management objectives</p>

<p style="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The consolidated entity&#8217;s activities expose
it to a variety of financial risks: market risk (including foreign currency risk, price risk and interest rate risk), credit risk and
liquidity risk.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><br/>
The consolidated entity&#8217;s overall risk management program focuses on the unpredictability of financial markets and seeks to minimise
potential adverse effects on the financial performance of the consolidated entity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><br/>
The consolidated entity uses different methods to measure different types of risk to which it is exposed. These methods include sensitivity
analysis in the case of interest rate, foreign exchange and other price risks, ageing analysis for credit risk and beta analysis in respect
of investment portfolios to determine market risk.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Risk management is carried out by senior finance
executives (&#8216;finance&#8217;) under policies approved by the Board of Directors (&#8216;the Board&#8217;). These policies include identification and analysis
of the risk exposure of the Consolidated Entity and appropriate procedures, controls and risk limits. Finance identifies, evaluates and
hedges financial risks within the Consolidated Entity&#8217;s operating units. Finance reports to the Board on a monthly basis.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Market risk</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Foreign currency risk</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Consolidated Entity
is not currently exposed to significant foreign currency risk. Foreign exchange risk arises from future commercial transactions and recognised
financial assets and financial liabilities denominated in a currency that is not the entity&#8217;s functional currency. The risk is
measured using sensitivity analysis and cash flow forecasting. Management understands, it will over the next twelve&#160;months, increase
in dealing in foreign currencies and will have in place a risk management policy when it is required.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Price risk</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Consolidated Entity
is not exposed to any significant price risk.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Cash flow and fair
value interest rate risk</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Consolidated Entity
has limited exposure to interest rate risks arising from long-term borrowings as these are based on fixed rates. There are no borrowings
obtained at variable rates in the financial&#160;years to 30 June&#160;2025 or 30&#160;June&#160;2024. All cash is held in chequing accounts
or on hand, and do not earn interest.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Credit risk</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Credit risk refers
to the risk that a counterparty will default on its contractual obligations resulting in financial loss to the Consolidated Entity. The
maximum exposure to credit risk at the reporting date to recognised financial assets is the carrying amount, net of any provisions for
impairment of those assets, as disclosed in the statement of financial position and notes to the consolidated financial statements. The
Consolidated Entity does not hold any collateral.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">All trade and other receivables
are current as at 30 June 2025 and 30 June 2024, with no balances past due.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Consolidated Entity
recorded no bad debt expense in the years ended 30 June 2025 or 30 June 2024. As of 30 June 2025 and 2024, there was no expected credit
losses recorded.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">Generally, trade receivables are written off when there is no reasonable
expectation of recovery. Indicators of this include the failure of a debtor to engage in a repayment plan, no active enforcement activity
and a failure to make contractual payments for a period greater than 1 year.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Liquidity risk</p>

<p style="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Vigilant liquidity risk management requires the
Consolidated Entity to maintain sufficient liquid assets (mainly cash and cash equivalents) and available borrowing facilities to be
able to pay debts as and when they become due and payable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Consolidated Entity
manages liquidity risk by maintaining adequate cash reserves and available borrowing facilities by continuously monitoring actual and
forecast cash flows and matching the maturity profiles of financial assets and liabilities. All loans as at 30 June 2025 and 30 June&#160;2024
are due to either directors, existing shareholders or related entities of the Consolidated Entity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Borrowings as at&#8239;30 June 2025 and 30 June&#160;2024 are fully drawn.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Contractual maturities
of trade and other payables $572,094 at 30 June 2025 and $1,558,186 at 30 June 2024 and current borrowings $4,203,855 at 30 June 2025
and $2,084,152 at&#8239;30 June 2024&#8239;is less than 1 year for each of the respective reporting periods.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Non-current borrowings $13,550 at 30 June 2025 and $1,759,447 at 1,759,447 are due between 2 and 5&#160;years for each of the respective
reporting periods.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><i><span style="text-decoration:underline;text-decoration: none">Remaining contractual maturities</span></i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following tables detail the Consolidated Entity&#8217;s remaining contractual
maturity for its financial instrument liabilities. The tables have been drawn up based on the undiscounted cash flows of financial liabilities
based on the earliest date on which the financial liabilities are required to be paid. The tables include both interest and principal
cash flows disclosed as remaining contractual maturities and therefore these totals may differ from their carrying amount in the statement
of financial position.&#160;&#160;</p><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; border-bottom: Black 1.5pt solid">Consolidated - 30 June 2025</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Weighted <br/>
average <br/>
interest&#160;rate</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">1 year or<br/> less</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Between <br/>
1&#160;and<br/> 2 years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Between <br/>
2&#160;and <br/> 5 years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Remaining <br/>
contractual <br/>
maturities</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">%</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Non-derivatives</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-style: italic">Non-interest bearing</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: left">Trade payables</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-108">&#160;&#160;&#160;-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">182,632</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-109">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-110">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">182,632</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Payroll liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-111">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-112">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-113">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-114">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-115">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other loans</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-116">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,086</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,550</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-117">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,636</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-style: italic; text-align: left">Interest-bearing - fixed rate</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Borrowings</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.50</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-118">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">156,828</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-119">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">156,828</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Borrowings&#160;&#8211;&#160;Shareholder Loans</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,485,632</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-120">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-121">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,485,632</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Borrowings&#160;&#8211;&#160;Convertible Notes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">528,488</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-122">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-123">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">528,448</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Borrowings&#160;&#8211;&#160;Convertible Notes</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">6.00</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">911,320</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-124">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-125">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">911,230</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Borrowings &#8211; Convertible Notes</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">20.00</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-126">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">597,736</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-127">&#160;&#160;&#160;&#160;&#160;&#160;-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">597,736</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Total non-derivatives</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,113,028</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">768,114</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-128">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,881,142</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold">Consolidated - 30 June 2025</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Weighted<br/>
 average<br/>
 interest&#160;rate</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">1 year or<br/>
 less</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Between<br/>
 1&#160;and 2<br/>
 years</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Between <br/>
2&#160;and <br/>
5 years</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Remaining<br/>
 contractual<br/>
 maturities</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">%</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center"><b>$</b></td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$ </td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Non-derivatives</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-style: italic">Non-interest bearing</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: left">Trade and GST payables</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-129">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">387,034</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-130">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-131">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">387,034</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Payroll liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-132">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">702,619</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-133">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-134">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">702,619</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other loans</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-135">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,086</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,550</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-136">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,636</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-style: italic; text-align: left">Interest-bearing - fixed rate</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Borrowings</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.50</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">156,066</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-137">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-138">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">156,066</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Borrowings&#160;&#8211;&#160;Shareholder Loans*</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,938,778</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-139">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-140">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,938,778</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Borrowings &#8211; Convertible Notes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-141">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,307,573</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-142">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,307,573</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Borrowings &#8211; Convertible Notes</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">6.00</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-143">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">670,743</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-144">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">670,743</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Total non-derivatives</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,189,583</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,991,866</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-145">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,181,449</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Fair Value</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Fair Value Hierarchy</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following tables detail the Consolidated
Entity&#8217;s assets and liabilities, measured or disclosed at fair value, using a three level hierarchy, based on the lowest level
of input that is significant to the entire fair value measurement, being:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Level&#160;1: Quoted
prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at measurement date</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Level&#160;2: Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly
or indirectly</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Level&#160;3: Unobservable inputs for the asset or liability</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Fair value of financial
instruments</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Due to the short-term
nature of the financial instruments, their carrying value is assumed to approximate their fair value.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Consolidated Entity had no assets or liabilities held at fair value
using Level 3 inputs at 30 June 2025 (30 June 2024: <span style="-sec-ix-hidden: hidden-fact-146"><span style="-sec-ix-hidden: hidden-fact-147">Nil</span></span>).</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_FinancialRiskManagementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_FinancialRiskManagementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinancialRiskManagementExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the entity's financial risk management practices and policies.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialRiskManagementExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>50
<FILENAME>R32.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Key Management Personnel<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_KeyManagementPersonnelAbstract', window );"><strong>Key Management Personnel [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory', window );">Key management personnel</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 26. Key management personnel<br/>
</b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Operating Expense
</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 24px">&#160;</td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The largest operating expense is employee costs. Salary and benefits are forecast to increase by 215% in FY25, 113% in FY26, 26% in FY27, 20% on FY28, 12% in FY29, with growth rates declining thereafter, in line with reducing revenue growth, and oncosts are forecast at 18-19% of salaries.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>EBITDA</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 24px">&#160;</td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The forecast model is based on a long-term EBITDA margin of 29%. Forecast EBITDA is negative in early years, which is expected for an early stage startup business where typically the average timeframe to profitability is 2 -3 years. The forecast model&#8217;s EBITDA margins are -109% in FY25, -29% in FY26, 7% in FY27, 25% in FY28, and 29% in FY29 and beyond, with the ongoing EBITDA being comparable to that of comparable industries in relevant world markets.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>CAPEX </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 24px">&#160;</td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No material Capex has been forecast as the costs borne by Gelteq in working with clients to develop products is included in other forecast expenses. As such, forecast capex for relevant supporting assets is $50,000 in FY25, increasing at 5% per annum thereafter.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Tax Rate </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 24px">&#160;</td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A tax rate of 30% has been applied in line the with the corporate tax rate in Australia. Whilst the tax rate may be lower in earlier&#160;years, this tax rate is in line with the Consolidated Entity&#8217;s long term tax rate and the tax rate of a likely acquirer.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Working Capital</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Model forecasts the receivables
    at 30 days and payables at 31&#160;days in line with management expectations. Payables&#160;days are only applied to operating expenses
    as all manufacturing costs are paid prior to dispatch to customers.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Other balance Sheet
Items</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There are no other assumptions
    that result it material balance sheet movements that affect forecast cash flow.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Terminal growth rate</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 24px">&#160;</td> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Long term growth rate, used for the terminal value calculation, is 2.5%, reflecting the Australian long term nominal inflation rate.</span></td></tr> </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Apart from the considerations
described in determining the value-in-use of the cash-generating units described above, management is not currently aware of any other
probable changes that would necessitate changes in its key estimates</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Impairment</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Consolidated Entity
has performed an impairment Key management personnel (KMP) are those persons having authority and responsibility for planning, directing
and controlling the activities of the Consolidated Entity, including the directors of the company as listed on page&#160;F-7 immediately
above Note&#160;2, and the Financial Controller of the company. There is a pro-rata allocation of compensation for the time at the office
for any KMP which have joined or left the Consolidated Entity during the reporting year.</p><p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Directors</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following persons were directors of Gelteq
Limited during the financial year:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="width: 50%; text-align: left">Mr. Simon Hayden&#160;Szewach</td> <td style="width: 1%">&#160;</td> <td style="width: 49%; text-align: left">(Executive Chairman)</td></tr> <tr style="vertical-align: top; "> <td style="text-align: left">&#160;</td> <td>&#160;</td> <td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="text-align: left">Mr. Nathan Jacob&#160;Givoni</td> <td>&#160;</td> <td style="text-align: left">(Executive Director)</td></tr> <tr style="vertical-align: top; "> <td style="text-align: left">&#160;</td> <td>&#160;</td> <td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="text-align: left">Mr. Jeffrey W.&#160;Olyniec</td> <td>&#160;</td> <td style="text-align: left">(Non-Executive Director) (Resigned on 30 September 2025)</td></tr> <tr style="vertical-align: top; "> <td style="text-align: left">&#160;</td> <td>&#160;</td> <td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="text-align: left">Mr. Philip Dalidakis&#160;</td> <td>&#160;</td> <td style="text-align: left">(Non-Executive Director)</td></tr> <tr style="vertical-align: top; "> <td style="text-align: left">&#160;</td> <td>&#160;</td> <td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="text-align: left">Prof David Morton&#160;</td> <td>&#160;</td> <td style="text-align: left">(Non-Executive Director) (Resigned on 30 April 2025)</td></tr> </table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The aggregate compensation paid/payable to members
of key management personnel of the Consolidated Entity is set out below:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Short-term employee benefits</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">391,887</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">541,280</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Post-employment benefits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">40,156</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">57,670</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Share-based payments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-148">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-149">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">432,043</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">598,950</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Some of the above amounts were paid to related
management entities</i></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_KeyManagementPersonnelAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_KeyManagementPersonnelAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>51
<FILENAME>R33.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Guarantees<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CorporateInformationAndStatementOfIFRSComplianceAbstract', window );"><strong>Guarantees [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory', window );">Guarantees</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 27. Guarantees</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The parent entity had not entered into to any
guarantees entered in relation to the debts of its subsidiaries.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CorporateInformationAndStatementOfIFRSComplianceAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CorporateInformationAndStatementOfIFRSComplianceAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for financial guarantees. [Refer: Guarantees [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>52
<FILENAME>R34.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Contingent Assets &amp; Liabilities and Commitments<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ContingentAssetsLiabilitiesAndCommitmentsAbstract', window );"><strong>Contingent Assets &amp; Liabilities and Commitments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory', window );">Contingent assets &amp; Liabilities and Commitments</a></td>
<td class="text"><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Note 28. Contingent assets &amp; Liabilities and Commitments</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Contingent assets
&amp; Liabilities and Commitments - 2025</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">There were no contingent
assets &amp; liabilities and commitments as at 30 June 2025.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Contingent assets
&amp; Liabilities and Commitments &#8211; 2024</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">On 13 February 2024, the Company entered into a consulting contract
with ARC Group Limited. for advice in connection with the Initial Public Offering (IPO) in return for a cash payment of US$100,000 and
20,000 shares with an issue price of US$5 per share for services rendered to assist the Company&#8217;s marketing efforts. Fees are owed
as and when the IPO is completed. The IPO was completed in October 2024 and these fees therefore became payable at that time.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ContingentAssetsLiabilitiesAndCommitmentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ContingentAssetsLiabilitiesAndCommitmentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of commitments and contingent liabilities. [Refer: Classes of contingent liabilities [domain]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>53
<FILENAME>R35.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Capital Commitments &#8212; Property, Plant and Equipment<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CapitalCommitmentsAbstract', window );"><strong>Capital Commitments &#8212; Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfCommitmentsExplanatory', window );">Capital commitments &#8212; Property, plant and equipment</a></td>
<td class="text"><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Note 29. Capital commitments &#8212; Property, plant and equipment</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Consolidated Entity
had <span style="-sec-ix-hidden: hidden-fact-150"><span style="-sec-ix-hidden: hidden-fact-151">no</span></span> capital commitments for property, plant and equipment as at 30 June 2025 and 30 June 2024.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CapitalCommitmentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CapitalCommitmentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfCommitmentsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of commitments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfCommitmentsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>54
<FILENAME>R36.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Party Transactions<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RelatedPartyTransactionsAbstract', window );"><strong>Related Party Transactions [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfRelatedPartyExplanatory', window );">Related party transactions</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 30. Related party transactions</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Parent entity</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Gelteq Limited is the parent entity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Subsidiaries</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interests in subsidiaries are set out in note
31.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Key management personnel</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Disclosures relating to key management personnel
are set out in note 26.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Transactions with related parties</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following transactions occurred with related
parties:&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">Payment for other expenses:</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Interest expense on loans from directors (as part of shareholder loan and convertible note issue)*</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">634,150</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">459,340</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest expense on loans from controlling entity*</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">763</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">764</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Management and consulting services**</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-152">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,125</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Office Rental</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">48,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-153">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Other transactions:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gain on modification of loans</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-154">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-155">-</div></td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The interest is accrued and not paid</span></td></tr>
<tr style="vertical-align: top"> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">**</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year the Company received Management and Legal services from Asiana Trading Corporation, an entity associated with Jeff Olyniec (until December 2021), a director of the Company.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Outstanding balances arising from transactions
with related parties:</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Receivables from related parties</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%">Prepayment*</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">33,088</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">33,088</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Accounts receivables**</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-156">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,250</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total Receivables from related parties</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">33,088</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">41,338</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Payables to related parties</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-bottom: 2.5pt">Payables to by key management personnel directly***</td><td style="width: 1%; padding-bottom: 2.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-157">&#160;&#160;&#160;-</div></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 2.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right">224,488</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left">*</td><td style="text-align: justify">During August 2022, the company as per agreement with Asiana Trading corporation paid first deposit for its future order. Asiana Trading Corporation is an entity associated with Jeff Olyniec, a director of the Company. The balance is included within Prepayments and other assets in the Condensed Consolidated Statement of Financial Position.</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left">**</td><td style="text-align: justify">During the year 30 June 2022, the Company entered into agreement with Lifestyle Breakthrough Pty Ltd. an entity associated with Nathan Givoni and Simon H. Szewach, directors of the Company for sale of goods &amp; service. The balance is included in Trade and other receivables in the Condensed Consolidated Statement of Financial Position and the amount has been written back during the current financial year.</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left">***</td><td style="text-align: justify">Payables to key management personnel are included within Wages payables in note 19.</td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Loans to/from related parties</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following balances are outstanding at the
reporting date in relation to loans with related parties:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; font-style: italic">Loans from related parties (2024)/Directors (2023)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> &#160;2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%">Beginning of the period*</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,662,411</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">502,237</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Reclassify &gt;5% holder loan as related party loan(i)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-158">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">762,340</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Modification of fair value on extinguishment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-159">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-160">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Interest accrued prior to modification</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-161">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-162">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Interest accrued during the year</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">549,470</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">397,834</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Repayments made during the period</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(71,517</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-163">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Closing Balance</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,140,364</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">1,662,411</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; font-style: italic">Loans from associated entities*</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Opening balance</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">156,068</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">155,304</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Interest charged</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">645</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">764</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">156,713</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">155,068</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; font-style: italic">Convertible notes from Related Parties (2024)/Directors* (2023)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June<br/>
 2025</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June<br/>
 2024</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">AUD$</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">AUD$</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Opening Balance</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">759,678</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">76,485</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Reclassify &gt;5% holder convertible note as related party loan(i)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">287,886</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">328,928</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Proceeds from convertible note issue</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-164">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">301,150</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Repayments during the year</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(327,490</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">53,115</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Interest accrued during the year</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">73,012</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">53,115</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 2.5pt">Closing Balance</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">793,086</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">759,678</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">*</td><td style="text-align: justify">The Convertible Notes from directors relates to:</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">For 2024, convertible notes received from an entity related
to Nathan Givoni, Executive Director, and Jeffrey Olyniec, Non-Executive Director.</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">For 2025, convertible notes received from an entity related
to Nathan Givoni, Executive Director.</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(i)</td><td style="text-align: justify">Include convertible notes from shareholders holding more than
5% of issued capital not previously included as related party loan</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">Terms and conditions</p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Transactions with related parties have not undergone
a formal benchmarking process to establish whether arrangements are conducted under normal market terms and conditions, accordingly,
such transactions may not be considered at arm&#8217;s length. Related party loans are either unsecured, interest-free and payable on
demand or are subject to unsecured loan agreements with fixed terms and interest payable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interest-free loans are noted accordingly.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">No adjustment has been made to their carrying value. The parent company has not provided any guarantees in relation to any debts incurred
by its subsidiaries.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfRelatedPartyExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for related parties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2024-01-01<br> -Section Disclosures<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2024-en-r&amp;doctype=Standard&amp;dita_xref=IAS24_g13-24_TI<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfRelatedPartyExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RelatedPartyTransactionsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RelatedPartyTransactionsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>55
<FILENAME>R37.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Interests in Subsidiaries<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_InterestsInSubsidiariesAbstract', window );"><strong>Interests in Subsidiaries [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfInterestsInSubsidiariesExplanatory', window );">Interests in subsidiaries</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 31. Interests in subsidiaries</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(a) Information about
principal subsidiaries</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The subsidiaries listed
below have share capital consisting solely of ordinary shares, which are held directly by the Consolidated Entity. The proportion of
ownership interests held equals the voting rights held by the Consolidated Entity. Each subsidiary&#8217;s principal place of business
is also its country of incorporation or registration</p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Ownership interest</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; border-bottom: Black 1.5pt solid">Name</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Principal&#160;place&#160;of&#160;business&#160;/<br/> Country of incorporation</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">%</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">%</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Nutrigel Unit Trust</td><td style="width: 1%">&#160;</td>
    <td style="width: 11%; text-align: center"><div style="-sec-ix-hidden: hidden-fact-165">Melbourne VIC Australia</div></td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">100.00</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Nutrigel Pty Ltd</td><td>&#160;</td>
    <td style="text-align: center"><div style="-sec-ix-hidden: hidden-fact-166">Melbourne VIC Australia</div></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Sport Supplements Unit Trust</td><td>&#160;</td>
    <td style="text-align: center"><div style="-sec-ix-hidden: hidden-fact-167">Melbourne VIC Australia</div></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Sport Supplements Pty Ltd</td><td>&#160;</td>
    <td style="text-align: center"><div style="-sec-ix-hidden: hidden-fact-168">Melbourne VIC Australia</div></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subsidiary financial statements used in the preparation
of these consolidated financial statements have also been prepared as at the same reporting date as the Consolidated Entity&#8217;s financial
statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>(b) Significant Restrictions</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">There are no significant
restrictions over the Consolidated Entity&#8217;s ability to access or use assets, and settle liabilities, of the Consolidated Entity.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_InterestsInSubsidiariesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_InterestsInSubsidiariesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfInterestsInSubsidiariesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of interests in subsidiaries. [Refer: Total for all subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph 2<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_2_b_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfInterestsInSubsidiariesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>56
<FILENAME>R38.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Remuneration of Auditors<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AuditorsRemunerationAbstract', window );"><strong>Remuneration of Auditors [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAuditorsRemunerationExplanatory', window );">Remuneration of auditors</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Note 32. Remuneration of auditors </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">During the financial
year the following fees were paid or payable for services provided by the auditors of the Company:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Audit or review of the consolidated financial statements - UHY Haines Norton</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-169">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">152,941</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Audit and Review Services - M&amp;K CPAS, PLLC</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">126,060</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">96,114</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">126,060</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">249,055</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On May 21, 2024, UHY Haines Norton resigned solely as our independent
auditor for PCAOB audits, and on May 21, 2024, we appointed M&amp;K CPAS, PLLC as our new independent auditor. However, UHY Haines Norton remain as our independent auditor for Australian reporting purposes</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AuditorsRemunerationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AuditorsRemunerationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfAuditorsRemunerationExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of compensation to the entity's auditors.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfAuditorsRemunerationExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>57
<FILENAME>R39.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Events After the Reporting Period<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_EventsAfterTheReportingPeriodAbstract', window );"><strong>Events After the Reporting Period [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory', window );">Events after the reporting period</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 33. Events after the reporting period</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Subsequent to 30 June 2025, the Company issued 410,000 shares to its
vendors in lieu of consulting and advisory services availed from them and a further 273,034 shares were issued to Lincoln Park towards
the Equity Line Of Credit (ELOC) facility availed in line with the agreement entered into with them. &#160;</p>

<p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">&#160;</p>

<p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Apart from the above, no matter or circumstance has arisen since 30
June 2025 that has significantly affected, or may significantly affect the Consolidated Entity&#8217;s operations, the results of those
operations, or the Consolidated Entity&#8217;s state of affairs in future financial years.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_EventsAfterTheReportingPeriodAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_EventsAfterTheReportingPeriodAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for events after the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 10<br> -IssueDate 2024-01-01<br> -Section Disclosure<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=10&amp;code=ifrs-tx-2024-en-r&amp;doctype=Standard&amp;dita_xref=IAS10_g17-22_TI<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>58
<FILENAME>R40.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract', window );"><strong>Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory', window );">Reconciliation of loss before income tax to net cash used in operating activities</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 34. Reconciliation of loss before income tax to net cash used
in operating activities</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Loss before income tax expense for the year</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(6,645,453</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(3,546,195</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic; text-decoration: underline; text-align: left">Adjustments for:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Depreciation and amortisation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,222,955</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,211,892</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Foreign exchange differences</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(126,206</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-170">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,917,720</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">599,494</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gain/loss on extinguishment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(499,609</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-171">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gain/loss on derivative revaluation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(301,052</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-172">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic; text-decoration: underline; text-align: left">Change in operating and assets and liabilities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">(Increase) / decrease in GST receivable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(22,993</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(31,441</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Increase / (decrease) in GST payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">31,441</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(23,155</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">(Increase) in accounts receivables</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(247,487</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">119,774</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">(Increase) / decrease in inventory</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-173">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">95,201</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">(Increase) / decrease in prepayments and other assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">176,108</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">40,893</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Increase / (decrease) in deferred revenue</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(118,704</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">40,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Increase in payroll liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(545,649</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">395,385</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Increase in provision for employee leave</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(8,700</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">40,606</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Increase in trade payables and accruals</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(308,057</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(12,927</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">(Increase)/decrease in trade and other receivable</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(45,931</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-174">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt">Net cash used in operating activities</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">(5,521,617</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">(1,070,473</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>59
<FILENAME>R41.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Changes in Liabilities Arising from Financing Activities<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract', window );"><strong>Changes in Liabilities Arising from Financing Activities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory', window );">Changes in Liabilities Arising from Financing Activities</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 35. Changes in liabilities arising from financing activities</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; border-bottom: Black 1.5pt solid">Consolidated</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Interest<span style="text-decoration:underline"><br/> </span>bearing<span style="text-decoration:underline"><br/> </span>loans and<span style="text-decoration:underline"><br/> </span>borrowings</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lease<span style="text-decoration:underline"><br/> </span>Liability</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 64%">Balance at 1 July&#160;2023</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,476,705</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">11,895</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,488,600</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Net cash from financing activities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">855,834</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(11,895</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">843,939</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Accrued interest</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">585,013</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-175">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">585,013</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Other changes&#160;&#8211;&#160;accrued interest and convertible notes (note&#160;23)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(73,954</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-176">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(73,954</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1.5pt">Balance at 30 June&#160;2024</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">3,843,599</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-177">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">3,843,599</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Net cash from/(used in) financing activities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,453,511</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-178">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,453,511</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Accrued interest</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">804,255</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-179">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">804,255</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Debt discount</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(481,104</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-180">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(481,104</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1.5pt">Share conversion of convertible notes</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(432,115</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-181">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(432,115</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt">Balance at 30 June 2025</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">10,188,146</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-182">-</div></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">10,188,146</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities, including both changes arising from cash flows and non-cash changes. [Refer: Liabilities arising from financing activities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 44A<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_44A&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>60
<FILENAME>R42.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loss Per Share<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EarningsPerShareAbstract', window );"><strong>Loss Per Share [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfEarningsPerShareExplanatory', window );">Loss per share</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Note 36. Loss per share</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt; width: 76%">Loss after income tax attributable to the owners of Gelteq Limited</td><td style="padding-bottom: 2.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left; width: 1%">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right; width: 9%">(6,645,453</td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%">)</td><td style="padding-bottom: 2.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left; width: 1%">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right; width: 9%">(3,546,195</td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%">)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Number</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Number</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; padding-bottom: 1.5pt">Weighted average number of ordinary shares used in calculating basic earnings per share</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">9,272,375</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">8,118,075</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt">Weighted average number of ordinary shares used in calculating diluted earnings per share*</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">9,272,375</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">8,118,075</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">$</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">$</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%">Basic loss per share</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(0.72</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(0.44</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Diluted loss per share</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(0.72</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(0.44</td><td style="text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">In accordance with a
resolution of the directors of Gelteq Limited, the directors of the Company declare that:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">In the directors&#8217;
opinion:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">the consolidated financial statements and notes set out in
this document are in accordance with requirements of the International Financial Reporting Standards (IFRS), including:</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left">(i)</td><td style="text-align: justify">complying with Accounting Standards, as issued by the International
Accounting Standards Board, and</td>
</tr></table>


<p style="margin: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left">(ii)</td><td style="text-align: justify">present fairly in all material respects the Consolidated
Entity&#8217;s financial position as at 30 June&#160;2025 and 30 June&#160;2024, and the results of its operations and its cash flows
for each of the&#160;years ended 30 June&#160;2025 and 30 June&#160;2024, and</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">there are reasonable grounds to believe that the Consolidated
Entity will be able to pay its debts as and when they become due and payable.</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">On behalf of the directors</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfEarningsPerShareExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for earnings per share.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2024-01-01<br> -Section Disclosure<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2024-en-r&amp;doctype=Standard&amp;dita_xref=IAS33_g70-73A_TI<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfEarningsPerShareExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EarningsPerShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EarningsPerShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>61
<FILENAME>R43.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Insider Trading Policies and Procedures<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ecd_InsiderTradingPoliciesProcLineItems', window );"><strong>Insider Trading Policies and Procedures [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ecd_InsiderTrdPoliciesProcAdoptedFlag', window );">Insider Trading Policies and Procedures Adopted</a></td>
<td class="text">true<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ecd_InsiderTradingPoliciesProcLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-K<br> -Number 229<br> -Section 408<br> -Subsection b<br> -Paragraph 1<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Section 16<br> -Subsection J<br> -Paragraph a<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ecd_InsiderTradingPoliciesProcLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ecd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ecd_InsiderTrdPoliciesProcAdoptedFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-K<br> -Number 229<br> -Section 408<br> -Subsection b<br> -Paragraph 1<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Section 16<br> -Subsection J<br> -Paragraph a<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ecd_InsiderTrdPoliciesProcAdoptedFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ecd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>62
<FILENAME>R44.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cybersecurity Risk Management and Strategy Disclosure<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems', window );"><strong>Cybersecurity Risk Management, Strategy, and Governance [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock', window );">Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As a clinical and science<i>-</i>based company
that is focused on developing and commercializing white label gel<i>-</i>based delivery solutions for prescription drugs, nutraceuticals,
pet care and other products, we fully recognize the critical importance of establishing robust administrative and technical measures
to safeguard our information management security systems and protect the confidentiality, integrity, and availability of data, in compliance
with the necessary legislation and regulations in the jurisdictions in which we operate.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In order to ensure our adherence to the necessary
legislation and regulations in the jurisdictions in which we operate, we have implemented protocols to protect against cybersecurity
threats and prevent unauthorized access to sensitive data, and conduct regular assessment of the Company&#8217;s cybersecurity risks
and vulnerabilities, by identifying potential threats, assessing the likelihood and potential impact of cyberattacks. We also conduct
ongoing evaluation of the industry trends and regulatory environments to ensure we are in full compliance with applicable cybersecurity
laws and regulations in all jurisdictions where we operate. We have set in place an efficient risk mitigation and control and incident
response protocols to identify potential risks, detect, effectively respond to, and recover from cybersecurity breaches.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Overall, we believe that we have established
a robust framework to protect against cybersecurity threats, mitigate risks, preserve customer trust and reputation, and support the
sustainable growth of our Company.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-K<br> -Section 106<br> -Subsection b<br> -Paragraph 1<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Section 16K<br> -Subsection b<br> -Paragraph 1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cyd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-K<br> -Section 106<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Section 16K<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>cyd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>i:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>63
<FILENAME>R45.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accounting Policies, by Policy (Policies)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation', window );">Principles of consolidation</a></td>
<td class="text"><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">(a) Principles of consolidation</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The consolidated financial
statements incorporate the assets and liabilities of all subsidiaries of Gelteq Limited (&#8216;Company&#8217; or &#8216;parent entity&#8217;) as at 30 June
2025 and 30 June 2024 and the results of all subsidiaries for the years then ended. Gelteq Limited and its subsidiaries together are
referred to in these financial statements as the &#8216;Consolidated Entity&#8217;.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Subsidiaries are all those entities over which
the Consolidated Entity has control. The Consolidated Entity controls an entity when the Consolidated Entity is exposed to, or has rights
to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the
activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Consolidated Entity.
They are de-consolidated from the date that control ceases.</p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Intercompany transactions, balances and unrealised gains on transactions
between entities in the Consolidated Entity are eliminated. Unrealised losses are also eliminated unless the transaction provides evidence
of the impairment of the asset transferred. Accounting policies of subsidiaries have been changed where necessary to ensure consistency
with the policies adopted by the Consolidated Entity.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The acquisition of subsidiaries is accounted
for using the acquisition method of accounting. A change in ownership interest, without the loss of control, is accounted for as an equity
transaction, where the difference between the consideration transferred and the book value of the share of the non-controlling interest
acquired is recognised directly in equity attributable to the parent.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Where the Consolidated Entity loses control over
a subsidiary, it derecognises the assets including goodwill, liabilities and non-controlling interest in the subsidiary together with
any cumulative translation differences recognised in equity. The Consolidated Entity recognises the fair value of the consideration received
and the fair value of any investment retained together with any gain or loss in profit or loss.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue', window );">Revenue from contracts with customers</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(b) Revenue from
contracts with customers</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Revenue arises mainly
from the manufacturing and sale of products. To determine whether to recognise revenue, the consolidated entity follows a 5-step process:</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">(1)</td><td style="text-align: justify">Identifying the contract with a customer</td>
</tr></table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">(2)</td><td style="text-align: justify">Identifying the performance obligations</td>
</tr></table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">(3)</td><td style="text-align: justify">Determining the transaction price</td>
</tr></table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">(4)</td><td style="text-align: justify">Allocating the transaction price to the performance obligations</td>
</tr></table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">(5)</td><td style="text-align: justify">Recognising revenue when/as the performance obligations are
satisfied.</td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Revenue is recognised either at a point in time or over time, when
the consolidated entity satisfies performance obligations by transferring the promised goods or services to its customers.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The consolidated entity
recognises contract liabilities for consideration received in respect to unsatisfied performance obligations and reports these amounts
as other liabilities (which we refer to as deferred revenues) in the consolidated statement of financial position. Similarly, if the
Consolidated Entity satisfies a performance obligation before it receives the consideration, the consolidated entity recognises either
a contract asset or a receivable in its consolidated statement of financial position, depending on whether something other than the passage
of time is required before the consideration is due.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Sale of Products</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Revenue from sale of product for a fixed fee is recognised when or
as the consolidated entity transfers control of the assets to the customer.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory', window );">Research and Development Tax Incentive</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>(c) Research and Development Tax Incentive</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Research and Development Tax Incentive programme provides tax offsets for expenditure on eligible R&amp;D activities. Under the programme,&#160;the
consolidated entity, is entitled to a refundable R&amp;D credit in Australia on the eligible R&amp;D expenditure incurred on eligible
R&amp;D activities. The refundable R&amp;D tax offset is accounted for under IAS 20 Accounting for Government Grants and Disclosure of
Government Assistance, as per which the R&amp;D tax offset income is recognised when there is reasonable assurance that it will be received.
It is recognised in the consolidated statement of comprehensive income in the same period that the related costs are recognised as expenses
and relates to refundable amounts on approved expenses.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory', window );">Business Combinations/Asset Acquisitions</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(d) Business Combinations/Asset
Acquisitions</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Business combinations occur where an acquirer obtains control over one or more businesses and results in the consolidation of its assets
and liabilities.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
A business combination is accounted for by applying the acquisition method, unless it is a combination involving entities or businesses
under common control. The business combination will be accounted for from the date that control is obtained, whereby the fair value of
the identifiable assets acquired and liabilities (including contingent liabilities) assumed are recognised (subject to certain limited
exceptions).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
If the acquisition of an asset or a Consolidated Entity of assets does not constitute a business, the individual identifiable assets
acquired (including intangible assets) and liabilities are assumed. The cost of the Consolidated Entity shall be allocated to the individual
identifiable assets and liabilities on the basis of their relative fair values at the date of purchase. Such a transaction or event does
not give rise to goodwill.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Determining whether a particular set of assets and activities is a business should be based on whether the integrated set is capable
of being conducted and managed as a business by a market participant. Thus, in evaluating whether a particular set is a business, it
is not relevant whether a seller operated the set as a business or whether the acquirer intends to operate the set as a business. In
the absence of evidence to the contrary, a particular set of assets and activities in which goodwill is present shall be presumed to
be a business. However, a business need not have goodwill.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory', window );">Income Tax</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(e) Income Tax</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/> The income tax
expense (income) for the periods ended 30 June 2025 and 30 June 2024 comprises current income tax expense (income) and deferred tax
expense (income).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Current tax assets and liabilities are offset where a legally enforceable right of set-off exists and it is intended that net settlement
or simultaneous realisation and settlement of the respective asset and liability will occur. Deferred tax assets and liabilities are
offset where: (a)&#160;a legally enforceable right of set-off exists; and (b)&#160;the deferred tax assets and liabilities relate to
income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities where it is intended
that net settlement or simultaneous realisation and settlement of the respective asset and liability will occur in future periods in
which significant amounts of deferred tax assets or liabilities are expected to be recovered or settled.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Deferred income tax expense reflects movements in deferred tax asset and deferred tax liability balances during the period, as well as
unused tax losses.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Current and deferred
income tax expense (income) is charged or credited outside profit or loss when the tax relates to items that are recognised outside profit
or loss or arising from a business combination.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Except for business combinations, no deferred income tax is recognised from the initial recognition of an asset or liability where there
is no effect on accounting or taxable profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
A deferred tax liability shall be recognised for all taxable temporary differences, except to the extent that the deferred tax liability
arises from:</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">(a)</td><td style="text-align: justify">the initial recognition of goodwill; or</td>
</tr></table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">(b)</td><td style="text-align: justify">the initial recognition of an asset or liability in a transaction
which:</td>
</tr></table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left">(i)</td><td style="text-align: justify">is not a business combination; and</td>
</tr></table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left">(ii)</td><td style="text-align: justify">at the time of the transaction, affects neither accounting
profit nor taxable profit (tax loss).</td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Deferred tax assets and liabilities are calculated
at the tax rates that are expected to apply to the period when the asset is realised or the liability is settled and their measurement
also reflects the manner in which management expects to recover or settle the carrying amount of the related asset or liability.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Deferred tax assets relating to temporary differences
and unused tax losses are recognised only to the extent that it is probable that future taxable profit will be available against which
the benefits of the deferred tax asset can be utilised.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock', window );">Fair Value of Assets and Liabilities</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>(f) Fair Value of Assets and Liabilities</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Consolidated Entity measures some of its
assets and liabilities at fair value on either a recurring or non-recurring basis, depending on the requirements of the applicable Accounting
Standard.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Fair value is the price the Consolidated Entity
would receive to sell an asset or would have to pay to transfer a liability in an orderly (i.e. unforced) transaction between independent,
knowledgeable and willing market participants at the measurement date.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">As fair value is a market-based
measure, the closest equivalent observable market pricing information is used to determine fair value. Adjustments to market values may
be made having regard to the characteristics of the specific asset or liability. The fair values of assets and liabilities that are not
traded in an active market are determined using one or more valuation techniques. These valuation techniques maximise, to the extent
possible, the use of observable market data.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
To the extent possible, market information is extracted from either the principal market for the asset or liability (i.e. the market
with the greatest volume and level of activity for the asset or liability) or, in the absence of such a market, the most advantageous
market available to the entity at the end of the reporting period (i.e. the market that maximises the receipts from the sale of the asset
or minimises the payments made to transfer the liability, after taking into account transaction costs and transport costs).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">For non-financial assets,
the fair value measurement also takes into account a market participant&#8217;s ability to use the asset in its highest and best use
or to sell it to another market participant that would use the asset in its highest and best use.<br/>
<br/>
The fair value of liabilities and the entity&#8217;s own equity instruments (excluding those related to share-based payment arrangements)
may be valued, where there is no observable market price in relation to the transfer of such financial instruments, by reference to observable
market information where such instruments are held as assets. Where this information is not available, other valuation techniques are
adopted and, where significant, are detailed in the respective note to the consolidated financial statements.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory', window );">Financial Instruments</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(g) Financial Instruments</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Initial recognition
and measurement</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Financial assets and financial liabilities are recognised when the entity becomes a party to the contractual provisions of the instrument.
For financial assets, this is equivalent to the date that the Consolidated Entity commits itself to either purchase or sell the asset
(i.e. trade date accounting is adopted).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Financial instruments (except for trade receivables) are initially measured at fair value plus transactions costs, except where the instrument
is classified &#8216;at fair value through profit or loss&#8217; in which case transactions costs are recognised as expenses in profit
or loss immediately. Where available, quoted prices in an active market are used to determine fair value. In other circumstances, valuation
techniques are adopted.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Trade receivables are initially measured at the transaction price if the trade receivables do not contain a significant financing component
or if the practical expedient was applied as specified in IFRS 15: <i>Revenue from Contracts with Customers</i>.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Classification and subsequent measurement</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Financial liabilities</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Financial liabilities are subsequently measured at:</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">amortised cost; or</td>
</tr></table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">fair value through profit and loss.</td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
A financial liability is measured at fair value through profit and loss if the financial liability is:</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">a contingent consideration of an acquirer in a business combination
to which IFRS 3: Business Combinations applies;</td>
</tr></table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">held for trading; or</td>
</tr></table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">initially designated as at fair value through profit or loss.</td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">All other financial
liabilities are subsequently measured at amortised cost using the effective interest method. The effective interest method is a method
of calculating the amortised cost of a debt instrument and of allocating interest expense to profit or loss over the relevant period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
The effective interest rate is the internal rate of return of the financial asset or liability. That is, it is the rate that exactly
discounts the estimated future cash flows through the expected life of the instrument to the net carrying amount at initial recognition.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Any gains or losses
arising on changes in fair value are recognised in profit or loss to the extent that they are not part of a designated hedging relationship.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
The change in fair value of the financial liability attributable to changes in the issuer&#8217;s credit risk is taken to other comprehensive
income and is not subsequently reclassified to profit or loss. Instead, it is transferred to retained earnings upon derecognition of
the financial liability.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
If taking the change in credit risk to other comprehensive income enlarges or creates an accounting mismatch, these gains or losses should
be taken to profit or loss rather than other comprehensive income. A financial liability cannot be reclassified.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Financial assets</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Financial assets are subsequently measured at:</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">amortised cost;</td>
</tr></table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">fair value through other comprehensive income; or</td>
</tr></table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">fair value through profit or loss.</td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Measurement is on the basis of two primary criteria:</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">the contractual cash flow characteristics of the financial
asset; and</td>
</tr></table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify">the business model for managing the financial assets.</td>
</tr></table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">fair
value through other comprehensive income; or</span></td>
</tr></table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#8211;</td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">fair
value through profit or loss.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Measurement is on the
basis of two primary criteria:</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8211;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
contractual cash flow characteristics of the financial asset; and</span></td>
</tr></table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8211;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
business model for managing the financial assets.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">A financial asset that
meets the following conditions is subsequently measured at amortised cost:</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
financial asset is managed solely to collect contractual cash flows; and</span></td>
</tr></table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">contractual terms within the financial asset give rise to
cash flows that are solely payments of principal and interest on the principal amount outstanding on specified dates.</td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">A financial asset that
meets the following conditions is subsequently measured at fair value through other comprehensive income:</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">the contractual terms within the financial asset give rise
to cash flows that are solely payments of principal and interest on the principal amount outstanding on specified dates; and</td>
</tr></table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">the business model for managing the financial asset comprises
both contractual cash flows collection and the selling of the financial asset.</td>
</tr></table><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">By default, all other financial assets that do not meet the measurement
conditions of amortised cost and fair value through other comprehensive income are subsequently measured at fair value through profit
or loss.</p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Consolidated Entity initially designates a financial instrument
as measured at fair value through profit or loss if:</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">it
eliminates or significantly reduces a measurement or recognition inconsistency (often referred to as an &#8220;accounting mismatch&#8221;)
that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases;</span></td>
</tr></table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">it
is in accordance with the documented risk management or investment strategy and information about the groupings is documented appropriately,
so the performance of the financial liability that is part of a group of financial liabilities or financial assets can be managed and
evaluated consistently on a fair value basis; and</span></td>
</tr></table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">it
is a hybrid contract that contains an embedded derivative that significantly modifies the cash flows otherwise required by the contract.</span></td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The initial measurement of financial instruments
at fair value through profit or loss is a one-time option on initial classification and is irrevocable until the financial asset is derecognised.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Derecognition</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Derecognition
of financial liabilities</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">A liability is derecognised
when it is extinguished (i.e. when the obligation in the contract is discharged, cancelled or expires). An exchange of an existing financial
liability for a new one with substantially modified terms, or a substantial modification to the terms of a financial liability, is treated
as an extinguishment of the existing liability and recognition of a new financial liability.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The difference between
the carrying amount of the financial liability derecognised and the consideration paid and payable, including any non-cash assets transferred
or liabilities assumed, is recognised in profit or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b><i>Derecognition
of financial assets</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">A financial asset is derecognised when the holder&#8217;s contractual rights to its cash flows expires, or the asset is transferred in
such a way that all the risks and rewards of ownership are substantially transferred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">All the following criteria need to be satisfied for the derecognition
of a financial asset:</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style=" font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
right to receive cash flows from the asset has expired or been transferred;</span></td>
</tr></table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style=" font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">all
risk and rewards of ownership of the asset have been substantially transferred; and</span></td>
</tr></table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left"><span style=" font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
Consolidated Entity no longer controls the asset (i.e it has no practical ability to make unilateral decisions to sell the asset to a
third party).</span></td>
</tr></table><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On derecognition of a financial asset measured at amortised cost,
the difference between the asset&#8217;s carrying amount and the sum of the consideration received and receivable is recognised in profit
or loss.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On derecognition of a debt instrument classified
as fair value through other comprehensive income, the cumulative gain or loss previously accumulated in the investment revaluation reserve
is reclassified to profit or loss.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory', window );">Impairment of assets</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>(h) Impairment of assets</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">At the end of each reporting
period, the Consolidated Entity assesses whether there is any indication that an asset may be impaired. The assessment will include considering
external sources of information and internal sources of information, including dividends received from subsidiaries, associates or joint
ventures deemed to be out of pre-acquisition profits. If such an indication exists, an impairment test is carried out on the asset by
comparing the recover able amount of the asset, being the higher of the asset&#8217;s fair value less costs to sell and value in use
to the asset&#8217;s carrying amount. Any excess of the asset&#8217;s carrying amount over its recoverable amount is recognised immediately
in profit or loss, unless the asset is carried at a revalued amount in accordance with another Standard. Any impairment loss of a revalued
asset is treated as a revaluation decrease in accordance with that other Standard.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Where it is not possible
to estimate the recoverable amount of an individual asset, the Consolidated Entity estimates the recoverable amount of the cash-generating
unit to which the asset belongs.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Impairment testing is performed annually for goodwill and intangible assets with indefinite lives.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">When an impairment loss
subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable
amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment
loss been recognised for the asset (or cash-generating unit) in prior&#160;years. A reversal of an impairment loss is recognised immediately
in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated
as a revaluation increase.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories', window );">Inventories</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(i) Inventories</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Raw materials, work
in progress and finished goods are stated at the lower of cost and net realisable value on a &#8216;first in first out&#8217; basis.
Cost comprises of direct materials and delivery costs, direct labour, import duties and taxes, an appropriate proportion of variable
and fixed overhead expenditure based on normal operating capacity. Costs of purchased inventory are determined after deducting rebates
and discounts received or receivable.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Raw materials, finished goods and work in progress
are stated at the lower of cost and net realisable value. Cost comprises of purchase and delivery costs, net of rebates and discounts
received or receivable. Costs are assigned to individual items of inventory on the &#8216;first in first out&#8217; basis.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Net realisable value is the estimated selling
price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock', window );">Right-of-use assets</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(j) Right-of-use
assets</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">A right-of-use asset is recognised at the commencement date of a lease. The right-of-use asset is measured at cost, which comprises
the initial amount of the lease liability, adjusted for, as applicable, any lease payments made at or before the commencement date net
of any lease incentives received, any initial direct costs incurred, and, except where included in the cost of inventories, an estimate
of costs expected to be incurred for dismantling and removing the underlying asset, and restoring the site or asset.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Right-of-use assets are depreciated on a straight-line basis over the unexpired period of the lease or the estimated useful life of the
asset, whichever is the shorter. Where the Consolidated Entity expects to obtain ownership of the leased asset at the end of the lease
term, the depreciation is over its estimated useful life. Right-of use assets are subject to impairment or adjusted for any remeasurement
of lease liabilities.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The Consolidated Entity has elected not to recognise a right-of-use asset and corresponding lease liability for short-term leases with
terms of 12 months or less and leases of low-value assets. Lease payments on these assets are expensed to profit or loss as incurred.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory', window );">Intangible Assets Other than Goodwill</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(k) Intangible Assets
Other than Goodwill</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Trade secrets</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Trade
secrets with finite useful lives that are acquired separately, including those acquired in a business combination recognised separately
from goodwill, are carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line
basis over their estimated useful lives which are disclosed below. The estimated useful life and amortisation method are reviewed at
the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Research and development</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Expenditure during the research phase of a project
is recognised as an expense when incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under IFRS 138, An intangible asset arising from development (or from the development phase of an internal project) shall be recognised
if, and only if, an entity can demonstrate all of the following:</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: left">(a)</td>
    <td style="text-align: justify">the technical feasibility of completing the intangible asset so that it will be available for use or sale.</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">(b)</td>
    <td style="text-align: justify">its intention to complete the intangible asset and use or sell it.</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">(c)</td>
    <td style="text-align: justify">its ability to use or sell the intangible asset.</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">(d)</td>
    <td style="text-align: justify">how the intangible asset will generate probable future economic benefits. Among other things, the entity can demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset.</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">(e)</td>
    <td style="text-align: justify">the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset.</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: left">(f)</td>
    <td style="text-align: justify">its ability to measure reliably the expenditure attributable to the intangible asset during its development.</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Development expenditure that does not meet the
criteria for capitalisation above are recognised as an expense as incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Patents&#160;&amp; trademarks</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Patents and trademarks are measured initially
at purchase cost and are amortised on a straight line basis over their estimated useful lives.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The amortisation rates used for each class of intangible asset with a finite useful life are:</p><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"> <tr style="vertical-align: bottom; "> <td style="border-bottom: Black 1.5pt solid; width: 88%; font-weight: bold; text-align: left">Class of Intangible Asset</td><td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold">&#160;</td> <td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: center"><b>Amortisation Period</b></td><td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Trade Secrets</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: center">20 Years</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Patents and Trademarks</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: center">20 Years</td><td style="text-align: left">&#160;</td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Foreign Currency Transactions and Balances</b></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory', window );">Functional and presentation currency</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(l) Functional and
presentation currency</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The functional currency of each of the Company&#8217;s entities is measured using the currency of the primary
economic environment in which that entity operates. The functional currency of Gelteq is AU$ dollars. The consolidated financial statements
are presented in Australian dollars.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Transactions and balances</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Foreign currency transactions are translated into functional currency using the exchange rates prevailing at the date of the transaction.
Foreign currency monetary items are translated at the period-end exchange rate. Non-monetary items measured at historical cost continue
to be carried at the exchange rate at the date of the transaction. Non-monetary items measured at fair value are reported at the exchange
rate at the date when fair values were determined.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Exchange differences
arising on the translation of monetary items are recognised in profit or loss, except where deferred in equity as a qualifying cash flow
or net investment hedge.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Exchange differences arising on the translation of non-monetary items are recognised directly in other comprehensive
income to the extent that the underlying gain or loss is directly recognised in other comprehensive income; otherwise, the exchange difference
is recognised in profit or loss.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory', window );">Employee Benefit Provisions</a></td>
<td class="text"><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">(m) Employee Benefit Provisions</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Short-term obligations</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liabilities
for accumulating annual leave that are expected to be settled wholly within 12&#160;months after the end of the period in which the employees
render the related service are recognised in respect of employees&#8217; services up to the end of the reporting period and are measured
at the amounts expected to be paid when the liabilities are settled. The liabilities are presented as current employee benefit obligations
in the balance sheet.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Other long-term employee benefit obligations</i></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The liabilities for long service leave are not expected to be settled wholly within 12&#160;months after the end of the period in which
the employees render the related service. They are therefore measured as the present value of expected future payments to be made in
respect of services provided by employees up to the end of the reporting period using the projected unit credit method. Consideration
is given to expected future wage and salary levels, experience of employee departures and periods of service.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The obligations are presented as current liabilities
in the balance sheet if the entity does not have an unconditional right to defer settlement for at least twelve&#160;months after the
reporting date, regardless of when the actual settlement is expected to occur.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents', window );">Cash and Cash Equivalents</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(n) Cash and Cash
Equivalents</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Cash and cash equivalents
include cash on hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three&#160;months
or less, and bank overdrafts.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants', window );">Government Grants</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(o) Government Grants</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Government grants received
on capital expenditure are generally deducted in arriving at the carrying amount of the asset purchased. Grants for revenue expenditure
are recognised as other income by the Consolidated Entity. Where retention of a government grant is dependent on the Consolidated Entity
satisfying certain criteria, it is initially recognised as deferred income. When the criteria for retention have been satisfied, the
deferred income balance is released to the consolidated statement of comprehensive income or netted against the asset purchased.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory', window );">Trade and other receivables</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(p) Trade and other
receivables</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Trade and other receivables
are recognised at amortised cost, less any allowance for expected credit losses.<b><br/>
<br/></b></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory', window );">Trade and Other Payables</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>(q) Trade and Other Payables</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Trade and other payables
represent the liabilities for goods and services received by the entity that remain unpaid at the end of the reporting period. The balance
is recognised as a current liability with the amounts normally paid within 30&#160;days of recognition of the liability.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Trade and other payables
are initially measured their fair value and subsequently measured at amortised cost using the effective interest method.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Accruals are recognised
when they can be reasonably estimated and attributed to the relevant financial period. They are assessed for fair value and carried at
amortised cost. They are derecognised when a liability for payment is raised as a trade or other payable.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory', window );">Borrowings</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>r) Borrowings</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Borrowings are initially
recognised at fair value, net of transaction costs incurred. Borrowings are subsequently measured at amortised cost. Any difference between
the proceeds (net of transaction costs) and the redemption amount is recognised in profit or loss over the year of the borrowings using
the effective interest method.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Borrowings are removed
from the balance sheet when the obligation specified in the contract is discharged, cancelled or expired. The difference between the
carrying amount of a financial liability that has been extinguished or transferred to another party and the consideration paid, including
any non-cash assets transferred or liabilities assumed, is recognised in profit or loss as other income or finance costs.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Borrowings are classified
as current liabilities unless the Consolidated Entity has an unconditional right to defer settlement of the liability for at least 12&#160;months
after the reporting period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Borrowing Costs</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Borrowing costs directly
attributable to the acquisition, construction or production of assets that necessarily take a substantial period of time to prepare for
their intended use or sale are added to the cost of those assets, until such time as the assets are substantially ready for their intended
use or sale.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">All other borrowing
costs are recognised in profit or loss in the period in which they are incurred.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock', window );">Convertible Notes</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(s)&#160;Convertible
Notes</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The component parts
of the convertible notes issued by the Consolidated Entity are classified separately as financial liabilities and equity in accordance
with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. A conversion
option that will be settled by the exchange of a fixed amount of cash or another financial asset for a fixed number of the Consolidated
Entity&#8217;s own equity instruments is an equity instrument.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">At the date of issue,
the fair value of the liability component is estimated using the prevailing market interest rate for a similar non-convertible instrument.
This amount is recorded as a liability on an amortised cost basis using the effective interest method until extinguished upon conversion
or at the instrument&#8217;s maturity date.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The conversion option
classified as equity is determined by deducting the amount of the liability component from the fair value of the compound instrument
as a whole. This is recognised and included in equity, net of income tax effects, and is not subsequently remeasured. In addition, the
conversion option classified as equity will remain in equity until the conversion option is exercised, in which case, the balance recognised
in equity will be transferred to share capital. Where the conversion option remains unexercised at the maturity date of the convertible
note, the balance recognised in equity will be transferred to retained earnings. No gain or loss upon conversion or expiration of the
conversion option.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Transaction costs that
relate to the issue of the convertible notes are allocated to the liability and equity components in proportion to the allocation of
the gross proceeds. Transaction costs relating to the equity component are recognised directly in equity. Transaction costs relating
to the liability component are included in carrying amount of the liability component and amortised over the lives of the convertible
notes using the effective interest method.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory', window );">Lease liabilities</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(t) Lease liabilities</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">A lease liability is
recognised at the commencement date of a lease. The lease liability is initially recognised at the present value of the lease payments
to be made over the term of the lease, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined,
the Consolidated Entity&#8217;s incremental borrowing rate. Lease payments comprise of fixed payments less any lease incentives receivable,
variable lease payments that depend on an index or a rate, amounts expected to be paid under residual value guarantees, exercise price
of a purchase option when the exercise of the option is reasonably certain to occur, and any anticipated termination penalties. The variable
lease payments that do not depend on an index or a rate are expensed in the period in which they are incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Lease liabilities are measured at amortised cost
using the effective interest method. The carrying amounts are remeasured if there is a change in the following: future lease payments
arising from a change in an index or a rate used; residual guarantee; lease term; certainty of a purchase option and termination penalties.
When a lease liability is remeasured, an adjustment is made to the corresponding right-of use asset, or to profit or loss if the carrying
amount of the right-of-use asset is fully written down.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory', window );">Goods and Services Tax (GST)</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(u) Goods and Services
Tax (GST)</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST incurred is not recoverable from
the Australian Taxation Office (ATO).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Receivables and payables are stated inclusive of the amount of GST receivable or payable. The net amount of GST recoverable from, or
payable to, the ATO is included with other receivables or payables in the statement of financial position.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory', window );">Earnings per Share (EPS)</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(v) Earnings per
Share (EPS)</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Basic loss per share</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Basic earnings per share is calculated by dividing the profit attributable to equity holders of the Company, excluding any costs of servicing
equity other than ordinary shares, by the weighted average number of ordinary shares outstanding during the period, adjusted for bonus
elements in ordinary shares issued during the period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>Diluted loss per share</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Diluted loss per share adjusts the figures used in the determination of basic loss per share to take into account the after-income tax
effect of interest and other financing costs associated with dilutive potential ordinary shares and the weighted average number of shares
assumed to have been issued for no consideration in relation to dilutive potential ordinary shares, unless anti-dilutive.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory', window );">Operating segments</a></td>
<td class="text"><p style="text-align: justify; font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">(w)&#160;Operating
segments</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Operating segments are presented using the &#8216;management approach&#8217;,
where the information presented is on the same basis as the internal reports provided to the Chief Operating Decision Makers (&#8216;CODM&#8217;).
The Chief Executive Officer (CEO) of the Company is the CODM who is responsible for the allocation of resources to operating segments
and assessing their performance.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory', window );">Share-based payments</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(x) &#160;Share-based
payments</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Equity-settled and cash-settled share-based compensation benefits are provided to employees.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
<i>Equity-settled transactions</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Equity-settled transactions are awards of shares, or options over shares, that are provided to employees in exchange for the rendering
of services. Cash-settled transactions are awards of cash for the exchange of services, where the amount of cash is determined by reference
to the share price.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
The cost of equity-settled transactions are measured at fair value on grant date. Fair value is generally determined using either the
Binomial or Black-Scholes option pricing model that takes into account the exercise price, the term of the option, the impact of dilution,
the share price at grant date and expected price volatility of the underlying share, the expected dividend yield and the risk free interest
rate for the term of the option, together with non-vesting conditions that do not determine whether the Consolidated Entity receives
the services that entitle the employees to receive payment. No account is taken of any other vesting conditions. There are no such equity
settled transactions where fair value is measured under these methods for financial current or previous reporting periods.<br/>
<br/>
The cost of equity-settled transactions are recognised as an expense with a corresponding increase in equity over the vesting period.
The cumulative charge to profit or loss is calculated based on the grant date fair value of the award, the best estimate of the number
of awards that are likely to vest and the expired portion of the vesting period. The amount recognised in profit or loss for the period
is the cumulative amount calculated at each reporting date less amounts already recognised in previous periods.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Cash-settled transactions</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
The cost of cash-settled transactions is initially, and at each reporting date until vested, determined by applying either the Binomial
or Black-Scholes option pricing model, taking into consideration the terms and conditions on which the award was granted. The cumulative
charge to profit or loss until settlement of the liability is calculated as follows:</p><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in; text-align: left">&#9679;</td>
    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">during the vesting period, the liability at
                           each reporting date is the fair value of the award at that date multiplied by the expired portion of the vesting period.</p></td></tr>
</table><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">from the end of the vesting period until settlement of the
award, the liability is the full fair value of the liability at the reporting date.</td>
</tr></table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">All changes in the liability
are recognised in profit or loss. The ultimate cost of cash-settled transactions is the cash paid to settle the liability.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
There are no cash settled transactions for financial year 2025 or financial year 2024.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Market conditions are taken into consideration in determining fair value. Therefore, any awards subject to market conditions are considered
to vest irrespective of whether or not that market condition has been met, provided all other conditions are satisfied.<br/>
<br/>
If equity-settled awards are modified, as a minimum an expense is recognised as if the modification has not been made. An additional
expense is recognised, over the remaining vesting period, for any modification that increases the total fair value of the share-based
compensation benefit as at the date of modification.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
If the non-vesting condition is within the control of the Consolidated Entity or employee, the failure to satisfy the condition is treated
as a cancellation. If the condition is not within the control of the Consolidated Entity or employee and is not satisfied during the
vesting period, any remaining expense for the award is recognised over the remaining vesting period, unless the award is forfeited.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
If equity-settled awards are cancelled, it is treated as if it has vested on the date of cancellation, and any remaining expense is recognised
immediately. If a new replacement award is substituted for the cancelled award, the cancelled and new award is treated as if they were
a modification.</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock', window );">Comparative Figures</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><b>(y) Comparative Figures</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
When required by Accounting Standards, comparative figures have been adjusted to conform to changes in presentation for the current financial
period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><br/>
Where the Consolidated Entity retrospectively applies an accounting policy, makes a retrospective restatement or reclassifies items in
its financial statements, a third statement of financial position as at the beginning of the preceding period in addition to the minimum
comparative consolidated financial statements is presented</p><p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; ">Convertible notes payable</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Convertible notes payable
are financial instruments which contain a separate financial liability and equity instrument. These financial instruments are accounted
for separately dependent on the nature of their components. The identification of such components embedded within a convertible notes
payable requires significant judgement given that it is based on the interpretation of the substance of the contractual arrangement. The
convertible notes are considered to contain embedded derivatives. The embedded derivatives were measured at fair value upon initial recognition
based on a Black-Scholes valuation model and separated from the debt component of the notes. The debt component of the notes is measured
at residual value upon initial recognition. Subsequent to initial recognition, the embedded derivative components are re-measured at fair
value at each reporting date while the debt components are accreted to the face value of the note using the effective interest rate through
periodic charges to finance expense over the term of the note.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">In accordance with IFRS
9, where an indeterminate number of shares may be issued in due course upon the conversion of the convertible notes, or the convertible
notes are convertible at a discount to market, the embedded derivative is accounted for as a liability.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of accounting policy for Comparative figures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of accounting policy for convertible notes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of accounting policy for fair value of assets and liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of accounting policy for right-of-use assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for consolidation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for business combinations. [Refer: Total for all business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for earnings per share.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for financial instruments. [Refer: Classes of financial instruments [domain]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for foreign currency translation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for government grants, including the methods of presentation adopted in the financial statements. [Refer: Government [member]; Government grants]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 20<br> -IssueDate 2024-01-01<br> -Paragraph 39<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=20&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_39_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for the impairment of assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for income tax.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy for measuring inventories. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 2<br> -IssueDate 2024-01-01<br> -Paragraph 36<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_36_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for recognising revenue. [Refer: Revenue]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for research and development expense. [Refer: Research and development expense]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for segment reporting.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Types of share-based payment arrangements [domain]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for taxes other than income tax. [Refer: Tax expense other than income tax expense]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for trade and other payables. [Refer: Trade and other payables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's material accounting policy information for trade and other receivables. [Refer: Trade and other receivables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The description of the entity's accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 46<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_46&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>64
<FILENAME>R46.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfChangesInAccountingEstimatesAbstract', window );"><strong>Summary of Significant Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory', window );">Schedule of Class of Intangible Asset with a Finite Useful Life</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The amortisation rates used for each class of intangible asset with a finite useful life are:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"> <tr style="vertical-align: bottom; "> <td style="border-bottom: Black 1.5pt solid; width: 88%; font-weight: bold; text-align: left">Class of Intangible Asset</td><td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold">&#160;</td> <td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: center"><b>Amortisation Period</b></td><td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Trade Secrets</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: center">20 Years</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Patents and Trademarks</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: center">20 Years</td><td style="text-align: left">&#160;</td></tr> </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfChangesInAccountingEstimatesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfChangesInAccountingEstimatesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2024-01-01<br> -Paragraph 122<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_122_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>65
<FILENAME>R47.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Revenue from Contracts with Customers (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract', window );"><strong>Revenue from Contracts with Customers [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory', window );">Schedule of Revenue from Contracts with Customers</a></td>
<td class="text"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt; width: 76%">Sale of products</td><td style="padding-bottom: 2.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left; width: 1%">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right; width: 9%">165,645</td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%">&#160;</td><td style="padding-bottom: 2.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left; width: 1%">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right; width: 9%"><div style="-sec-ix-hidden: hidden-fact-63">&#160;&#160;&#160;-</div></td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory', window );">Schedule of Disaggregation of Revenue by Geographical Location</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">Disaggregation of revenue
by geographical location:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-bottom: 1.5pt">United&#160;States of America</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; width: 1%; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; width: 9%; text-align: right">125,645</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; width: 1%; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-64">&#160;&#160;&#160;-</div></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Australia</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">40,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-65">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">165,645</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-66">-</div></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2024-01-01<br> -Paragraph 114<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_114&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of information about the relationship between the disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments. [Refer: Reportable segments [member]; Revenue from contracts with customers]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2024-01-01<br> -Paragraph 115<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_115&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>66
<FILENAME>R48.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Other Income (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_OtherIncomesAbstract', window );"><strong>Other Income [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfOtherIncomeExplanatoryTextBlock', window );">Schedule of Other Income</a></td>
<td class="text"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Foreign exchange gain</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">155,906</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">3,571</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Research &amp; Development - tax incentive</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">247,487</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">143,313</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Other income</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">403,393</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">146,884</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_OtherIncomesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_OtherIncomesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfOtherIncomeExplanatoryTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of other income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfOtherIncomeExplanatoryTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>67
<FILENAME>R49.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employment Expenses (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_EmploymentExpensesAbstract', window );"><strong>Employment Expenses [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfEmploymentExpensesExplanatory', window );">Schedule of Employment Expenses</a></td>
<td class="text"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Wages and salaries</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">424,738</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">738,584</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Superannuation contribution - employees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">42,963</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">79,373</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Accrued leave expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(13,674</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,588</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Payroll tax expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,568</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17,016</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Long service leave expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,974</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,018</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Employee related expenses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">17,503</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-67">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">481,072</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">875,579</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_EmploymentExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Employment Expenses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_EmploymentExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfEmploymentExpensesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the tabular disclosure of employment expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfEmploymentExpensesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>68
<FILENAME>R50.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Corporate Expenses (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DisclosureOfCorporateExpensesAbstract', window );"><strong>Corporate Expenses [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfCorporateExpensesExplanatory', window );">Schedule of Corporate Expenses</a></td>
<td class="text"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Accounting expense</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">206,772</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">90,147</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Professional fees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">74,292</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">45,370</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Management fees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-68">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,125</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-style: italic; text-align: left; padding-bottom: 1.5pt">Audit fees (non-IPO related)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">126,060</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">77,999</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; font-style: italic; text-align: left"><i style="font-style: normal; text-decoration: none; font-weight: normal">Legal fee (non-IPO related)</i></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">141,723</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-69">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">548,847</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">222,641</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DisclosureOfCorporateExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DisclosureOfCorporateExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfCorporateExpensesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of corporate expenses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfCorporateExpensesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>69
<FILENAME>R51.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>IPO Related Expenses (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_InitialPublicOfferingRelatedExpensesAbstract', window );"><strong>IPO Related Expenses [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock', window );">Schedule of IPO Related Expenses</a></td>
<td class="text"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Legal fees</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">54,781</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">50,704</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Consultant fees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">530,166</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,122</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Audit fees (IPO Related)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-70">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">101,978</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">584,947</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">166,804</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_InitialPublicOfferingRelatedExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Initial Public Offering Related Expenses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_InitialPublicOfferingRelatedExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure which describes about expenses related to initial public offering.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>70
<FILENAME>R52.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Depreciation and Amortisation Expense (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationAndAmortisationExpenseAbstract', window );"><strong>Depreciation and Amortisation Expense [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DisclosuresOfDepreciationAndAmortisationExpenseExplanatory', window );">Schedule of Depreciation and Amortisation Expense</a></td>
<td class="text"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Amortisation expenses</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,219,103</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,200,723</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Depreciation on machinery</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,852</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,172</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Depreciation expense on right-of-use assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-71">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">10,001</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">1,222,955</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">1,211,896</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DisclosuresOfDepreciationAndAmortisationExpenseExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of depreciation and amortisation expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DisclosuresOfDepreciationAndAmortisationExpenseExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationAndAmortisationExpenseAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationAndAmortisationExpenseAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>71
<FILENAME>R53.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Research Expenses (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MaterialIncomeAndExpenseAbstract', window );"><strong>Research Expenses [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfResearchAndDevelopmentExpensetextBlock', window );">Schedule of Research Expenses</a></td>
<td class="text"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-bottom: 2.5pt">Product research and development expenses</td><td style="width: 1%; padding-bottom: 2.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right">628,606</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 2.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right">276,057</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfResearchAndDevelopmentExpensetextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of research and development expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfResearchAndDevelopmentExpensetextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaterialIncomeAndExpenseAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaterialIncomeAndExpenseAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>72
<FILENAME>R54.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Finance Costs (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_FinanceCostsAbstract', window );"><strong>Finance Costs [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory', window );">Schedule of Finance Costs</a></td>
<td class="text"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Total interest expense on Shareholder loans (refer to note 23)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">634,149</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">460,112</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Total interest on Convertible notes (refer to note 23)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,260,500</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">124,904</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Interest and finance charges paid/payable on lease liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-72">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">104</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Finance charges paid &#8211; others</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">55,938</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">15,100</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">1,950,587</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">600,220</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_FinanceCostsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_FinanceCostsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of finance income (cost). [Refer: Finance income (cost)]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>73
<FILENAME>R55.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Tax Expense (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract', window );"><strong>Income Tax Expense [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock', window );">Schedule of Effective Income Tax Rate Reconciliation</a></td>
<td class="text"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-style: italic">Numerical reconciliation of income tax expense and tax at the statutory rate</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-bottom: 1.5pt">Loss before income tax expense</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">(6,645,453</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">(3,546,195</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Tax at the statutory tax rate of 25%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,661,363</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(886,549</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Tax effect amounts which are not deductible/(taxable) in calculating taxable income:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">Permanent differences</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">400,042</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">332,974</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Timing differences <i>(not meeting deferred asset criteria)</i></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(47,226</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(52,532</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Carry forward losses <i>(not meeting deferred asset criteria)</i></span></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,308,547</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">606,107</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-73">-</div></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-74">-</div></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory', window );">Schedule of Unused Tax Losses Deferred Tax Asset</a></td>
<td class="text"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic">Deferred tax assets not recognised</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">Deferred tax assets not recognised comprises temporary differences attributable to:</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; width: 76%; text-align: left">&#8211; Payables, accrued expenses and provisions</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">103,611</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">33,722</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">&#8211; Deferred revenue</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">31,340</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">&#8211; Other&#160;&#8211;&#160;Expenses deductible in future periods</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">98,681</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">98,681</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left; padding-bottom: 1.5pt">&#8211; Other&#160;&#8211;&#160;Right of use assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-75">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt">Total deferred tax asset attributable to temporary differences not recognised</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">202,292</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">163,743</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock', window );">Schedule of Unused Tax Losses Deferred Tax Asset</a></td>
<td class="text"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">The amount of unused tax losses for which no deferred tax asset is recognised:</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">&#8211; applicable to the company</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">10,536,558</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">5,802,382</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">&#8211; applicable to subsidiaries (not consolidated for tax purposes)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">171,744</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">171,618</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Potential tax benefit @ 25%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,677,075</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,493,500</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Schedule of effective income tax rate reconciliation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of unused tax losses deferred tax asset.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81_g&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>74
<FILENAME>R56.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cash and Cash Equivalents (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalentsAbstract', window );"><strong>Cash and Cash Equivalents [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfCashAndCashEquivalentsExplanatory', window );">Schedule of Cash and Cash Equivalents</a></td>
<td class="text"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-style: italic">Current assets</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-bottom: 1.5pt">Cash at bank</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">344,648</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">24,522</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">344,648</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">24,522</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfCashAndCashEquivalentsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the tabular disclosure of cash and cash equivalents.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfCashAndCashEquivalentsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>75
<FILENAME>R57.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Trade and Other Receivables (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', window );"><strong>Trade and Other Receivables [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfTradeAndOtherReceivablesExplanatory', window );">Schedule of Trade and Other Receivables</a></td>
<td class="text"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">Consolidated</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic">Current assets</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%">GST</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">22,993</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">31,441</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Other debtors&#160;&#8211;&#160;research and development tax refund receivable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">390,800</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">143,313</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Accounts receivable</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">45,931</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,251</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">459,724</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">183,005</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfTradeAndOtherReceivablesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of trade and other receivables.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfTradeAndOtherReceivablesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherReceivablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherReceivablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>76
<FILENAME>R58.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Prepayments and Other Assets (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract', window );"><strong>Prepayments and Other Assets [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock', window );">Schedule of Prepayments and Other Assets</a></td>
<td class="text"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">Consolidated</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">30 June <br/>
2025</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">30 June <br/>
2024</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-style: italic">Current assets</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Professional and listing fees</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">266,540</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">16,070</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Advance for equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19,838</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19,838</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Prepaid expenses* - related party</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">33,088</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">59,792</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Other deposit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">179,743</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-77">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Insurance*</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">171,316</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Advance payments to vendors for supply of raw materials</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">31,773</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-78">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">702,298</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">95,700</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-style: italic; text-align: left">Non-current assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Security deposits</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">94,605</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-79">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">796,903</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">95,700</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">*</td><td style="text-align: justify">Insurance majorly consist of D&amp;O insurance</td>
</tr></table>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">**</td><td style="text-align: justify">Other deposits consist of the deposit paid to Asiana Trading
corporation</td>
</tr></table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of prepayments and other assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>77
<FILENAME>R59.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible Assets (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsAndGoodwillAbstract', window );"><strong>Intangible Assets [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory', window );">Schedule of Intangible Assets</a></td>
<td class="text"><table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: 0in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: 0in; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: 0in; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: 0in; font-style: italic">Non-current assets</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: 0in; width: 76%; text-align: left">Trade Secrets&#160;and Patents&#8211;&#160;at cost</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">23,857,306</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">23,857,306</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: 0in; text-align: left; padding-bottom: 1.5pt">Less: Accumulated amortisation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,827,042</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,634,171</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: 0in; padding-bottom: 1.5pt">Net carrying value</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">19,030,264</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">20,223,135</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: 0in; text-align: left">Patents and trademarks - at cost</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">234,289</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">89,268</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: 0in; text-align: left">Add: Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">639,117</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">145,021</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: 0in; text-align: left; padding-bottom: 1.5pt">Less: Accumulated amortisation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(45,697</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(19,465</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: 0in; padding-bottom: 1.5pt">Net carrying value</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">827,709</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">214,823</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: 0in; padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">19,857,973</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">20,437,958</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory', window );">Schedule of Reconciliations of the Written Down Values</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Reconciliations of the written down values at
the beginning and end of the current and previous financial year are set out below:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Trade<br/> Secrets</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Patents &amp; trademarks</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Consolidated</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%">Balance at 1 July 2023</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">21,416,006</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">77,655</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">21,493,661</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-80">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">145,021</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">145,021</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Amortisation expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,192,871</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(7,853</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,200,724</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Balance at 30 June 2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,223,135</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">214,823</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,437,958</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Additions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-81">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">639,117</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">639,117</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Amortisation expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,192,870</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(26,232</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,219,102</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Balance at 30 June 2025</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">19,030,265</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">827,708</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">19,857,973</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2024-01-01<br> -Paragraph 118<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_118&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2024-01-01<br> -Paragraph 118<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_118&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IntangibleAssetsAndGoodwillAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IntangibleAssetsAndGoodwillAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>78
<FILENAME>R60.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Trade and Other Payables (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayablesAbstract', window );"><strong>Trade and Other Payables [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DisclosureOfTradeAndOtherPayableExplanatory', window );">Schedule of Trade and Other Payables</a></td>
<td class="text"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-style: italic; text-align: left">Current liabilities</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Trade payables</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">182,632</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">387,034</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Accruals</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100,138</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">465,639</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Payroll tax payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-83">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">32,886</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Wages Payable - Employees</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,070</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,116</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">PAYG Withholding Payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">155,284</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">314,599</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Superannuation Payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">23,039</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">121,530</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Insurance Funding</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">109,931</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,894</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Wages Payable &#8211; related party</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-84">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">224,488</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">572,094</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">1,558,186</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DisclosureOfTradeAndOtherPayableExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of trade and other payables.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DisclosureOfTradeAndOtherPayableExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherPayablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherPayablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>79
<FILENAME>R61.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Deferred Revenue (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DisclosureOfDeferredRevenueAbstract', window );"><strong>Deferred Revenue [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfDeferredRevenueExplanatory', window );">Schedule of Deferred Revenue</a></td>
<td class="text"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June<br/>
 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June<br/>
 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic; text-align: left">Current liabilities</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; padding-bottom: 2.5pt">Deferred Revenue</td><td style="width: 1%; padding-bottom: 2.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-85">-</div></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 2.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right">125,359</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic">Reconciliation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Reconciliation of the written down values at the beginning and end of the current and previous financial year are set out below:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Opening balance</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">125,359</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">85,359</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Payments received in advance</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-86">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">40,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Transfer to revenue - Bad debts recognised during the year (related
party)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">(6,655</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-87">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Transfer to revenue &#8211; other balances</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(118,704</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt">Closing balance</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-88">-</div></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">125,359</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities', window );">Schedule of Recognised as Revenue in Future Periods</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The aggregate amount of the transaction price
allocated to the performance obligations that are unsatisfied at the end of the reporting period was <span style="-sec-ix-hidden: hidden-fact-90">nil</span> as at 30 June 2025 ($125,359
as at 30 June 2024) and is expected to be recognised as revenue in future periods as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; padding-bottom: 2.5pt">6 to 12 months</td><td style="width: 1%; padding-bottom: 2.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-89">-</div></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 2.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right">125,359</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DisclosureOfDeferredRevenueAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DisclosureOfDeferredRevenueAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfDeferredRevenueExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the tabular disclosure of deferred revenue.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfDeferredRevenueExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 39<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_39_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>80
<FILENAME>R62.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Borrowings (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsAbstract', window );"><strong>Borrowings [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsExplanatory', window );">Schedule of Borrowings from Related Parties</a></td>
<td class="text"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"> <tr style="vertical-align: bottom"> <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td> <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr> <tr style="vertical-align: bottom"> <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr> <tr style="vertical-align: bottom"> <td>&#160;</td><td style="font-weight: bold">&#160;</td> <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td> <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr> <tr style="vertical-align: bottom"> <td style="font-style: italic">Current liabilities</td><td>&#160;</td> <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td> <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left">Loans&#160;from Directors (i)</td><td style="width: 1%">&#160;</td> <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">5,086</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td> <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">5,086</td><td style="width: 1%; text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Loan&#160;from associated entities (ii)</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">156,828</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">156,066</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Shareholder Loans (iii)</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">2,485,632</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">1,923,000</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Convertible notes payable</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">2,037,413</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-91">-</div></td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Debt Discount (v)</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(481,104</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-92">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,203,855</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,084,152</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="font-style: italic; text-align: left">Non-current liabilities</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loan&#160;from Director (term &#8211; 5&#160;years, interest free)</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">13,550</td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right">13,550</td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Loan&#160;from associated entities (ii)</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-93">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-94">-</div></td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Shareholder loans (iv)</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-95">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td> <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-96">-</div></td><td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left; padding-bottom: 1.5pt">Convertible notes payable (v)</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-97">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,745,897</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">13,550</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td> <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,759,447</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td> <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">4,217,405</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td> <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">3,843,599</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">(i) This is unsecured
and interest free loan with no maturity terms provided by directors of the Company.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">(ii) During the previous
financial years ended 30 June 2021 and 30 June 2020, the Company received unsecured loans from Nutrition DNA and Domalina Unit Trust.
These loans have a maturity term of 5 years, and 0.5% interest p.a. Nutrition DNA and Domalina Unit Trust are entities associated with
Nathan Givoni, a director of the Company. In FY 25, the Company extended the loan maturity date to 31 December&#160;2026.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">(iii)&#160;On 20 January&#160;2022
the Company entered into unsecured loan agreements with some of the Company&#8217;s existing shareholders (Lending shareholders). Under
the loan agreement, the Company received loans amounting to $1,493,445, at an interest rate of 12% per annum. The loans had an original
maturity term of 18-month and expected to be mature on 15 July 2023.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">(iv) On 5 May&#160;2023
the directors received Board approval to issue up to $1,000,000 in $1 unsecured convertible notes redeemable on 31 December&#160;2025,
an interest rate of 12% and a conversion discount of 12%. On a Liquidity event, or at least 90&#160;days prior to Maturity, each Noteholder
may elect to either Convert their Notes or redeem for Australian cash repayment. If the Noteholder elects to Convert, the number of fully
paid ordinary shares to be issued in satisfaction of the Convertible Notes will be determined by the market value being, determined as;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">(v) In accordance
with the policy noted in Note 3, when the Company&#8217;s shares attained a trading stock price upon the completion of the IPO and
listing of the Company&#8217;s shares, the Company valued and separately accounted for the derivative embedded within convertible
notes issued by the Company.</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfMovementOfShareholderLoanstextBlock', window );">Schedule of Movement of Shareholder Loans</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The table below shows
the movement of Shareholder loans during the respective periods.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Opening Shareholder Loan balance</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,923,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,463,650</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest accrued post modification</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">634,149</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">459,350</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Repayment during the year</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(71,517</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-98">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,485,632</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">1,923,000</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfMovementOfConvertibleNotestextBlock', window );">Schedule of Movement of Convertible Notes</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: left">The table below shows the movement of Convertible Notes during the respective periods.</p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Opening convertible note balance</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,745,897</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">839,115</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Convertible notes issued&#160;&#8211;&#160;received in cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,327,262</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">855,834</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Convertible notes issued&#160;&#8211;&#160;accrued (owing)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-99">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(73,954</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Interest accrued</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">169,343</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">124,902</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Repayment During the year &#8211; in cash</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">(772,975</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-100">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Convertible notes converted into shares</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(432,115</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-101">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,037,412</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">1,745,897</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory', window );">Schedule of Movement of Debt Discount on Convertible Notes</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">The table below shows
the movement of Debt discount on Convertible Notes during the respective periods.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June<br/>
 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June<br/>
 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>$</b></span></td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Debt discount on convertible notes recognised during the period</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,279,184</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-102">-</div></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Correction of debt discount and derivative liability</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">292,961</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Amortization of debt discount</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,091,041</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-103">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">481,104</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-104">-</div></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfMovementOfConvertibleNotestextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of movement of convertible notes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfMovementOfConvertibleNotestextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfMovementOfShareholderLoanstextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of movement of shareholder loans.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfMovementOfShareholderLoanstextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 7<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 44D<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_44D&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>81
<FILENAME>R63.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee Benefits Provisions (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract', window );"><strong>Employee Benefits Provisions [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock', window );">Schedule of Employee Benefits Provisions Liabilities</a></td>
<td class="text"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-style: italic">Current liabilities</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-bottom: 1.5pt">Provision for Annual leave</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">84,694</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">98,368</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-style: italic; text-align: left">Non-current liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Long service leave</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">24,992</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">20,018</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">109,686</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">118,386</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_EmployeeEntitlementsAnnualLeaveExplanatory', window );">Schedule of Employee Entitlements Annual Leave</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Annual leave</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Opening Balance</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">98,368</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">77,780</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Annual leave taken</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(20,504</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(26,416</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Additional provisions raised</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,830</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">47,004</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 2.5pt">Closing balance</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">84,694</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">98,368</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock', window );">Schedule of Employee Entitlements Long Service leave</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "><i>Long Service leave</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Opening balance</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">20,018</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-105">-</div></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Long service leave taken during the period</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(4,496</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-106">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Additional provisions raised</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">9,470</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">20,018</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 2.5pt">Closing balance</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">24,992</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">20,018</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of current and non current liabilities detailed information of employee benefits current liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_EmployeeEntitlementsAnnualLeaveExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Employee entitlements annual leave.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_EmployeeEntitlementsAnnualLeaveExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Employee entitlements long service leave.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>82
<FILENAME>R64.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Issued Capital (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssuedCapitalAbstract', window );"><strong>Issued Capital [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfOrdinarySharesExplanatoryTextBlock', window );">Schedule of Ordinary Shares</a></td>
<td class="text"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="14" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Shares</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Shares</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="width: 52%">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Ordinary shares - fully paid</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">10,028,025</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">8,118,075</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">33,945,869</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">26,608,227</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock', window );">Schedule of Movements in Ordinary Share Capital</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Movements in ordinary share capital</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; border-bottom: Black 1.5pt solid">Details</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Date</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Shares</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Issue<br/>
 price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">$</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 48%; text-align: left">Opening balance</td><td style="width: 1%">&#160;</td>
    <td style="text-align: center; width: 15%">1 July 2024</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">8,118,075</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">26,608,227</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Initial public offering</td><td>&#160;</td>
    <td style="text-align: center">30 October 2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,300,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">6.08</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,913,463</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Shares issued in Lieu of Marketing fees</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">15 November 2024</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">45,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">$</td><td style="padding-bottom: 1.5pt; text-align: right">2.55</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">114,750</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Shares issued in Lieu of Investor fees</td><td>&#160;</td>
    <td style="text-align: center">25 November 2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">68,027</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">4.52</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">307,482</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Share issued in lieu of advisory fee</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">31 October 2024</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">100,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">$</td><td style="padding-bottom: 1.5pt; text-align: right">3.61</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">361,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Lincoln Park Share Purchase Agreement Commitment Shares</td><td>&#160;</td>
    <td style="text-align: center">13 March 2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">175,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.35</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">237,717</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Share conversion of convertible notes</td><td>&#160;</td>
    <td style="text-align: center">21 January 2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">201,923</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2.14</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">432,115</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Shares issued to ARC Group for IPO related fees</td><td>&#160;</td>
    <td style="text-align: center">31 October 2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">7.60</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">152,048</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Capital raising cost</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">1 July 2024</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-107">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">$</td><td style="padding-bottom: 1.5pt; text-align: right">0.00</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,180,933</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">10,028,025</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">33,945,869</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Closing balance</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="text-align: center; padding-bottom: 2.5pt">30 June 2025</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">10,028,025</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">33,945,869</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of movements in ordinary shares capital.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfOrdinarySharesExplanatoryTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of ordinary shares [table text block].</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfOrdinarySharesExplanatoryTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IssuedCapitalAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IssuedCapitalAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>83
<FILENAME>R65.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Risk Management (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_FinancialRiskManagementAbstract', window );"><strong>Financial Risk Management [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory', window );">Schedule of Carrying Amount in the Statement of Financial Position</a></td>
<td class="text"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; border-bottom: Black 1.5pt solid">Consolidated - 30 June 2025</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Weighted <br/>
average <br/>
interest&#160;rate</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">1 year or<br/> less</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Between <br/>
1&#160;and<br/> 2 years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Between <br/>
2&#160;and <br/> 5 years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Remaining <br/>
contractual <br/>
maturities</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">%</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Non-derivatives</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-style: italic">Non-interest bearing</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: left">Trade payables</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-108">&#160;&#160;&#160;-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">182,632</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-109">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-110">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">182,632</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Payroll liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-111">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-112">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-113">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-114">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-115">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other loans</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-116">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,086</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,550</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-117">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,636</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-style: italic; text-align: left">Interest-bearing - fixed rate</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Borrowings</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.50</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-118">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">156,828</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-119">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">156,828</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Borrowings&#160;&#8211;&#160;Shareholder Loans</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,485,632</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-120">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-121">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,485,632</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Borrowings&#160;&#8211;&#160;Convertible Notes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">528,488</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-122">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-123">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">528,448</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Borrowings&#160;&#8211;&#160;Convertible Notes</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">6.00</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">911,320</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-124">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-125">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">911,230</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Borrowings &#8211; Convertible Notes</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">20.00</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-126">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">597,736</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-127">&#160;&#160;&#160;&#160;&#160;&#160;-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">597,736</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Total non-derivatives</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,113,028</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">768,114</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-128">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,881,142</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold">Consolidated - 30 June 2025</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Weighted<br/>
 average<br/>
 interest&#160;rate</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">1 year or<br/>
 less</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Between<br/>
 1&#160;and 2<br/>
 years</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Between <br/>
2&#160;and <br/>
5 years</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Remaining<br/>
 contractual<br/>
 maturities</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">%</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center"><b>$</b></td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">$ </td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Non-derivatives</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-style: italic">Non-interest bearing</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: left">Trade and GST payables</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-129">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">387,034</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-130">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-131">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">387,034</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Payroll liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-132">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">702,619</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-133">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-134">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">702,619</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other loans</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-135">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,086</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,550</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-136">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,636</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-style: italic; text-align: left">Interest-bearing - fixed rate</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Borrowings</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.50</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">156,066</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-137">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-138">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">156,066</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Borrowings&#160;&#8211;&#160;Shareholder Loans*</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,938,778</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-139">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-140">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,938,778</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Borrowings &#8211; Convertible Notes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12.00</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-141">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,307,573</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-142">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,307,573</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Borrowings &#8211; Convertible Notes</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">6.00</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-143">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">670,743</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-144">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">670,743</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Total non-derivatives</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,189,583</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,991,866</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-145">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,181,449</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_FinancialRiskManagementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_FinancialRiskManagementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of detailed information about financial instruments. [Refer: Classes of financial instruments [domain]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 31<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_31&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 7<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 35K<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35K&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>84
<FILENAME>R66.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Key Management Personnel (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_KeyManagementPersonnelAbstract', window );"><strong>Key Management Personnel [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory', window );">Schedule of Persons were Directors of Gelteq Limited</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following persons were directors of Gelteq
Limited during the financial year:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="width: 50%; text-align: left">Mr. Simon Hayden&#160;Szewach</td> <td style="width: 1%">&#160;</td> <td style="width: 49%; text-align: left">(Executive Chairman)</td></tr> <tr style="vertical-align: top; "> <td style="text-align: left">&#160;</td> <td>&#160;</td> <td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="text-align: left">Mr. Nathan Jacob&#160;Givoni</td> <td>&#160;</td> <td style="text-align: left">(Executive Director)</td></tr> <tr style="vertical-align: top; "> <td style="text-align: left">&#160;</td> <td>&#160;</td> <td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="text-align: left">Mr. Jeffrey W.&#160;Olyniec</td> <td>&#160;</td> <td style="text-align: left">(Non-Executive Director) (Resigned on 30 September 2025)</td></tr> <tr style="vertical-align: top; "> <td style="text-align: left">&#160;</td> <td>&#160;</td> <td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="text-align: left">Mr. Philip Dalidakis&#160;</td> <td>&#160;</td> <td style="text-align: left">(Non-Executive Director)</td></tr> <tr style="vertical-align: top; "> <td style="text-align: left">&#160;</td> <td>&#160;</td> <td style="text-align: left">&#160;</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="text-align: left">Prof David Morton&#160;</td> <td>&#160;</td> <td style="text-align: left">(Non-Executive Director) (Resigned on 30 April 2025)</td></tr> </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory', window );">Schedule of Key Management Personnel of the Consolidated Entity</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The aggregate compensation paid/payable to members
of key management personnel of the Consolidated Entity is set out below:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Short-term employee benefits</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">391,887</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">541,280</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Post-employment benefits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">40,156</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">57,670</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Share-based payments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-148">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-149">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">432,043</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">598,950</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for persons were directors of gelteq limited parties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_KeyManagementPersonnelAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_KeyManagementPersonnelAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. [Refer: Key management personnel of entity or parent [member]; Separate management entities [domain]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2024-01-01<br> -Paragraph 18A<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_18A&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>85
<FILENAME>R67.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Party Transactions (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RelatedPartyTransactionsAbstract', window );"><strong>Related Party Transactions [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory', window );">Schedule of Transactions Occurred with Related Parties</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following transactions occurred with related
parties:&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">Payment for other expenses:</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Interest expense on loans from directors (as part of shareholder loan and convertible note issue)*</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">634,150</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">459,340</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest expense on loans from controlling entity*</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">763</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">764</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Management and consulting services**</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-152">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,125</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Office Rental</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">48,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-153">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Other transactions:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gain on modification of loans</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-154">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-155">-</div></td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"> <tr style="vertical-align: top"> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The interest is accrued and not paid</span></td></tr>
<tr style="vertical-align: top"> <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">**</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year the Company received Management and Legal services from Asiana Trading Corporation, an entity associated with Jeff Olyniec (until December 2021), a director of the Company.</span></td></tr> </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock', window );">Schedule of Outstanding Balances Arising from Transactions with Related Parties</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Outstanding balances arising from transactions
with related parties:</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Receivables from related parties</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%">Prepayment*</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">33,088</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">33,088</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Accounts receivables**</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-156">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,250</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total Receivables from related parties</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">33,088</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">41,338</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">Payables to related parties</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; padding-bottom: 2.5pt">Payables to by key management personnel directly***</td><td style="width: 1%; padding-bottom: 2.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-157">&#160;&#160;&#160;-</div></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 2.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 4pt double; text-align: right">224,488</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left">*</td><td style="text-align: justify">During August 2022, the company as per agreement with Asiana Trading corporation paid first deposit for its future order. Asiana Trading Corporation is an entity associated with Jeff Olyniec, a director of the Company. The balance is included within Prepayments and other assets in the Condensed Consolidated Statement of Financial Position.</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left">**</td><td style="text-align: justify">During the year 30 June 2022, the Company entered into agreement with Lifestyle Breakthrough Pty Ltd. an entity associated with Nathan Givoni and Simon H. Szewach, directors of the Company for sale of goods &amp; service. The balance is included in Trade and other receivables in the Condensed Consolidated Statement of Financial Position and the amount has been written back during the current financial year.</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left">***</td><td style="text-align: justify">Payables to key management personnel are included within Wages payables in note 19.</td>
</tr></table><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock', window );">Schedule of Balances are Outstanding with Related Parties</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following balances are outstanding at the
reporting date in relation to loans with related parties:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; font-style: italic">Loans from related parties (2024)/Directors (2023)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> &#160;2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%">Beginning of the period*</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,662,411</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">502,237</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Reclassify &gt;5% holder loan as related party loan(i)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-158">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">762,340</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Modification of fair value on extinguishment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-159">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-160">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Interest accrued prior to modification</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-161">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-162">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Interest accrued during the year</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">549,470</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">397,834</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Repayments made during the period</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(71,517</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-163">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Closing Balance</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,140,364</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">1,662,411</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; font-style: italic">Loans from associated entities*</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Opening balance</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">156,068</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">155,304</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Interest charged</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">645</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">764</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">156,713</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">155,068</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; font-style: italic">Convertible notes from Related Parties (2024)/Directors* (2023)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June<br/>
 2025</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">30 June<br/>
 2024</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">AUD$</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid">AUD$</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Opening Balance</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">759,678</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">76,485</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Reclassify &gt;5% holder convertible note as related party loan(i)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">287,886</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">328,928</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Proceeds from convertible note issue</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-164">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">301,150</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Repayments during the year</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(327,490</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">53,115</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Interest accrued during the year</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">73,012</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">53,115</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 2.5pt">Closing Balance</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">793,086</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">759,678</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">*</td><td style="text-align: justify">The Convertible Notes from directors relates to:</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">For 2024, convertible notes received from an entity related
to Nathan Givoni, Executive Director, and Jeffrey Olyniec, Non-Executive Director.</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"></td><td style="width: 0.25in; text-align: left">&#9679;</td><td style="text-align: justify">For 2025, convertible notes received from an entity related
to Nathan Givoni, Executive Director.</td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"></td><td style="width: 0.25in; text-align: left">(i)</td><td style="text-align: justify">Include convertible notes from shareholders holding more than
5% of issued capital not previously included as related party loan</td>
</tr></table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure of balances are outstanding with related parties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for outstanding balances arising from transactions with related parties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of transactions between the entity and its related parties. [Refer: Total for all related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2024-01-01<br> -Paragraph 18<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_18&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RelatedPartyTransactionsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RelatedPartyTransactionsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>86
<FILENAME>R68.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Interests in Subsidiaries (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_InterestsInSubsidiariesAbstract', window );"><strong>Interests in Subsidiaries [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory', window );">Schedule of Principal Subsidiaries</a></td>
<td class="text">Each subsidiary&#8217;s principal place of business
is also its country of incorporation or registration<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Ownership interest</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; border-bottom: Black 1.5pt solid">Name</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Principal&#160;place&#160;of&#160;business&#160;/<br/> Country of incorporation</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">%</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">%</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Nutrigel Unit Trust</td><td style="width: 1%">&#160;</td>
    <td style="width: 11%; text-align: center"><div style="-sec-ix-hidden: hidden-fact-165">Melbourne VIC Australia</div></td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">100.00</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Nutrigel Pty Ltd</td><td>&#160;</td>
    <td style="text-align: center"><div style="-sec-ix-hidden: hidden-fact-166">Melbourne VIC Australia</div></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Sport Supplements Unit Trust</td><td>&#160;</td>
    <td style="text-align: center"><div style="-sec-ix-hidden: hidden-fact-167">Melbourne VIC Australia</div></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Sport Supplements Pty Ltd</td><td>&#160;</td>
    <td style="text-align: center"><div style="-sec-ix-hidden: hidden-fact-168">Melbourne VIC Australia</div></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100.00</td><td style="text-align: left">%</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_InterestsInSubsidiariesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_InterestsInSubsidiariesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of subsidiaries. [Refer: Total for all subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2024-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_17_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2024-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_16_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B4<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B4_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>87
<FILENAME>R69.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Remuneration of Auditors (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AuditorsRemunerationAbstract', window );"><strong>Remuneration of Auditors [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfProductsAndServicesExplanatory', window );">Schedule of Services Provided by the Auditors</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; ">During the financial
year the following fees were paid or payable for services provided by the auditors of the Company:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June<br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Audit or review of the consolidated financial statements - UHY Haines Norton</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-169">-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">152,941</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Audit and Review Services - M&amp;K CPAS, PLLC</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">126,060</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">96,114</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">126,060</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">249,055</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AuditorsRemunerationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AuditorsRemunerationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfProductsAndServicesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the entity's products and services. [Refer: Products and services [domain]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 32<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfProductsAndServicesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>88
<FILENAME>R70.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract', window );"><strong>Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock', window );">Schedule of Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities</a></td>
<td class="text"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left">Loss before income tax expense for the year</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(6,645,453</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(3,546,195</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic; text-decoration: underline; text-align: left">Adjustments for:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Depreciation and amortisation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,222,955</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,211,892</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Foreign exchange differences</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(126,206</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-170">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,917,720</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">599,494</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gain/loss on extinguishment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(499,609</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-171">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Gain/loss on derivative revaluation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(301,052</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-172">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic; text-decoration: underline; text-align: left">Change in operating and assets and liabilities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">(Increase) / decrease in GST receivable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(22,993</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(31,441</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Increase / (decrease) in GST payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">31,441</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(23,155</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">(Increase) in accounts receivables</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(247,487</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">119,774</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">(Increase) / decrease in inventory</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-173">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">95,201</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">(Increase) / decrease in prepayments and other assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">176,108</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">40,893</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Increase / (decrease) in deferred revenue</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(118,704</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">40,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Increase in payroll liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(545,649</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">395,385</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Increase in provision for employee leave</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(8,700</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">40,606</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Increase in trade payables and accruals</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(308,057</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(12,927</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">(Increase)/decrease in trade and other receivable</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(45,931</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-174">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt">Net cash used in operating activities</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">(5,521,617</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">(1,070,473</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>89
<FILENAME>R71.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Changes in Liabilities Arising from Financing Activities (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract', window );"><strong>Changes in Liabilities Arising from Financing Activities [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialLiabilitiesExplanatory', window );">Schedule of Changes in Liabilities Arising from Financing Activities</a></td>
<td class="text"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; border-bottom: Black 1.5pt solid">Consolidated</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Interest<span style="text-decoration:underline"><br/> </span>bearing<span style="text-decoration:underline"><br/> </span>loans and<span style="text-decoration:underline"><br/> </span>borrowings</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lease<span style="text-decoration:underline"><br/> </span>Liability</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 64%">Balance at 1 July&#160;2023</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,476,705</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">11,895</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,488,600</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Net cash from financing activities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">855,834</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(11,895</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">843,939</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Accrued interest</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">585,013</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-175">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">585,013</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Other changes&#160;&#8211;&#160;accrued interest and convertible notes (note&#160;23)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(73,954</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-176">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(73,954</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1.5pt">Balance at 30 June&#160;2024</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">3,843,599</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-177">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">3,843,599</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Net cash from/(used in) financing activities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,453,511</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-178">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,453,511</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Accrued interest</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">804,255</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-179">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">804,255</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left">Debt discount</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(481,104</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-180">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(481,104</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1.5pt">Share conversion of convertible notes</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(432,115</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-181">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(432,115</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt">Balance at 30 June 2025</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">10,188,146</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-182">-</div></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">10,188,146</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfFinancialLiabilitiesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of financial liabilities. [Refer: Financial liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 7<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfFinancialLiabilitiesExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>90
<FILENAME>R72.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loss Per Share (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EarningsPerShareAbstract', window );"><strong>Loss Per Share [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EarningsPerShareExplanatory', window );">Schedule of Loss Per Share</a></td>
<td class="text"><table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Consolidated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2025</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">30 June <br/> 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">$</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt; width: 76%">Loss after income tax attributable to the owners of Gelteq Limited</td><td style="padding-bottom: 2.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left; width: 1%">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right; width: 9%">(6,645,453</td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%">)</td><td style="padding-bottom: 2.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left; width: 1%">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right; width: 9%">(3,546,195</td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%">)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Number</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Number</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; padding-bottom: 1.5pt">Weighted average number of ordinary shares used in calculating basic earnings per share</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">9,272,375</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">8,118,075</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt">Weighted average number of ordinary shares used in calculating diluted earnings per share*</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">9,272,375</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">8,118,075</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">$</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">$</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%">Basic loss per share</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(0.72</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(0.44</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Diluted loss per share</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(0.72</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(0.44</td><td style="text-align: left">)</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EarningsPerShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EarningsPerShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EarningsPerShareExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of earnings per share.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2024-01-01<br> -Paragraph 66<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EarningsPerShareExplanatory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>91
<FILENAME>R73.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies - Schedule of Class of Intangible Asset with a Finite Useful Life (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=gels_TradeSecretMember', window );">Trade Secrets [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems', window );"><strong>Schedule of Class of Intangible Asset With a Finite Useful Life [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill', window );">Class of Intangible Asset</a></td>
<td class="text">20 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=gels_PatentsAndTrademarksMember', window );">Patents and Trademarks [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems', window );"><strong>Schedule of Class of Intangible Asset With a Finite Useful Life [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill', window );">Class of Intangible Asset</a></td>
<td class="text">20 years<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The useful life, measured as period of time, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2024-01-01<br> -Paragraph 118<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_118_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=gels_TradeSecretMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=gels_TradeSecretMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=gels_PatentsAndTrademarksMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=gels_PatentsAndTrademarksMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>92
<FILENAME>R74.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Critical Accounting Judgements, Estimates and Assumptions (Details) - AUD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Mar. 13, 2025</div></th>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Feb. 21, 2025</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems', window );"><strong>Critical Accounting Judgements, Estimates and Assumptions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income tax expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (6,645,453)<span></span>
</td>
<td class="num">$ (3,546,195)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 344,648<span></span>
</td>
<td class="nump">24,522<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 399,224<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ConvertibleNotes', window );">Convertible notes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_GrossProceeds', window );">Gross proceeds</a></td>
<td class="nump">$ 12,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_MaturityDate', window );">Maturity date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jul.  01,  2026<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_GoingConcernTwoThousandTwentyFourMember', window );">Going Concern [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems', window );"><strong>Critical Accounting Judgements, Estimates and Assumptions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentAssetsLiabilities', window );">Current liabilities exceed current assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,125,457<span></span>
</td>
<td class="nump">3,562,838<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income tax expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(6,645,453)<span></span>
</td>
<td class="num">$ (3,546,195)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 344,648<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ConvertibleNotes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Convertible notes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ConvertibleNotes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_GrossProceeds">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Gross proceeds.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_GrossProceeds</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_MaturityDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Maturity date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_MaturityDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B13<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentAssetsLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current assets less the amount of current liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentAssetsLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) before tax expense or income. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2024-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_GoingConcernTwoThousandTwentyFourMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_GoingConcernTwoThousandTwentyFourMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>93
<FILENAME>R75.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Operating Segments (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfOperatingSegmentsAbstract', window );"><strong>Operating Segments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NumberOfOperatingSegment', window );">Number of operating segment</a></td>
<td class="nump">1<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_NumberOfOperatingSegment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of operating segments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_NumberOfOperatingSegment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:integerItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfOperatingSegmentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfOperatingSegmentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>94
<FILENAME>R76.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Revenue from Contracts with Customers - Schedule of Revenue from Contracts with Customers (Details) - AUD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfRevenueFromContractsWithCustomersAbstract', window );"><strong>Schedule of Revenue from Contracts with Customers [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RevenueFromContractsWithCustomers', window );">Sale of products</a></td>
<td class="nump">$ 165,645<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfRevenueFromContractsWithCustomersAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfRevenueFromContractsWithCustomersAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RevenueFromContractsWithCustomers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of revenue from contracts with customers. A customer is a party that has contracted with an entity to obtain goods or services that are an output of the entity&#8217;s ordinary activities in exchange for consideration.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2024-01-01<br> -Paragraph 114<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_114&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2024-01-01<br> -Paragraph 113<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_113_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RevenueFromContractsWithCustomers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>95
<FILENAME>R77.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Revenue from Contracts with Customers - Schedule of Disaggregation of Revenue by Geographical Location (Details) - AUD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsLineItems', window );"><strong>Schedule of Disaggregation of Revenue by Geographical Location [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RevenueFromContractsWithCustomers', window );">Disaggregation of revenue, Total</a></td>
<td class="nump">$ 165,645<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementGeographicalAxis=country_US', window );">United States of America [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsLineItems', window );"><strong>Schedule of Disaggregation of Revenue by Geographical Location [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RevenueFromContractsWithCustomers', window );">Disaggregation of revenue, Total</a></td>
<td class="nump">125,645<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementGeographicalAxis=country_AU', window );">Australia [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsLineItems', window );"><strong>Schedule of Disaggregation of Revenue by Geographical Location [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RevenueFromContractsWithCustomers', window );">Disaggregation of revenue, Total</a></td>
<td class="nump">$ 40,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RevenueFromContractsWithCustomers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of revenue from contracts with customers. A customer is a party that has contracted with an entity to obtain goods or services that are an output of the entity&#8217;s ordinary activities in exchange for consideration.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2024-01-01<br> -Paragraph 114<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_114&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2024-01-01<br> -Paragraph 113<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_113_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RevenueFromContractsWithCustomers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementGeographicalAxis=country_US">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementGeographicalAxis=country_US</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementGeographicalAxis=country_AU">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementGeographicalAxis=country_AU</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>96
<FILENAME>R78.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Other Income - Schedule of Other Income (Details) - AUD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfOtherIncomeAbstract', window );"><strong>Schedule of Other Income [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ForeignExchangeGain', window );">Foreign exchange gain</a></td>
<td class="nump">$ 155,906<span></span>
</td>
<td class="nump">$ 3,571<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ResearchDevelopmentTaxIncentive', window );">Research &amp; Development - tax incentive</a></td>
<td class="nump">247,487<span></span>
</td>
<td class="nump">143,313<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIncome', window );">Other income</a></td>
<td class="nump">$ 403,393<span></span>
</td>
<td class="nump">$ 146,884<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ResearchDevelopmentTaxIncentive">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of research and development &#8211; tax incentive.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ResearchDevelopmentTaxIncentive</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfOtherIncomeAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfOtherIncomeAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ForeignExchangeGain">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The gross gain arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 21<br> -IssueDate 2024-01-01<br> -Paragraph 52<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=21&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_52_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 35<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ForeignExchangeGain</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of operating income that the entity does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2024-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35_b_iv&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>97
<FILENAME>R79.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employment Expenses - Schedule of Employment Expenses (Details) - AUD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfEmploymentExpensesAbstract', window );"><strong>Schedule of Employment Expenses [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_WagesAndSalaries', window );">Wages and salaries</a></td>
<td class="nump">$ 424,738<span></span>
</td>
<td class="nump">$ 738,584<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans', window );">Superannuation contribution - employees</a></td>
<td class="nump">42,963<span></span>
</td>
<td class="nump">79,373<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_AccruedLeaveExpenses', window );">Accrued leave expenses</a></td>
<td class="num">(13,674)<span></span>
</td>
<td class="nump">20,588<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PayrollTaxExpense', window );">Payroll tax expense</a></td>
<td class="nump">4,568<span></span>
</td>
<td class="nump">17,016<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_LongServiceLeaveExpenses', window );">Long service leave expenses</a></td>
<td class="nump">4,974<span></span>
</td>
<td class="nump">20,018<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_EmployeeRelatedExpenses', window );">Employee related expenses</a></td>
<td class="nump">17,503<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EmployeeBenefitsExpense', window );">Total employment expenses</a></td>
<td class="nump">$ 481,072<span></span>
</td>
<td class="nump">$ 875,579<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_AccruedLeaveExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Accrued leave expenses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_AccruedLeaveExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_EmployeeRelatedExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of employee related expenses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_EmployeeRelatedExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_LongServiceLeaveExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Long service leave expenses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_LongServiceLeaveExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_PayrollTaxExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Payroll tax expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_PayrollTaxExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfEmploymentExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfEmploymentExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_EmployeeBenefitsExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 104<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_104&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EmployeeBenefitsExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2024-01-01<br> -Paragraph 53<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_53&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_WagesAndSalaries">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2024-01-01<br> -Paragraph 9<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_9&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_WagesAndSalaries</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>98
<FILENAME>R80.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Corporate Expenses - Schedule of Corporate Expenses (Details) - AUD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfCorporateExpensesAbstract', window );"><strong>Schedule of Corporate Expenses [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_AccountingExpense', window );">Accounting expense</a></td>
<td class="nump">$ 206,772<span></span>
</td>
<td class="nump">$ 90,147<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfessionalFeesExpense', window );">Professional fees</a></td>
<td class="nump">74,292<span></span>
</td>
<td class="nump">45,370<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ManagementFees', window );">Management fees</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">9,125<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AuditorsRemuneration', window );">Audit fees (non-IPO related)</a></td>
<td class="nump">126,060<span></span>
</td>
<td class="nump">77,999<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_LegalFeenonIPORelatedinDollars', window );">Legal fee (non-IPO related)</a></td>
<td class="nump">141,723<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_CorporateExpenses', window );">Total corporate expenses</a></td>
<td class="nump">$ 548,847<span></span>
</td>
<td class="nump">$ 222,641<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_AccountingExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the amount of accounting expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_AccountingExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_CorporateExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Corporate expenses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_CorporateExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_LegalFeenonIPORelatedinDollars">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Legal fee.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_LegalFeenonIPORelatedinDollars</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ManagementFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the amount of management fees.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ManagementFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfCorporateExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfCorporateExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AuditorsRemuneration">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of fees paid or payable to the entity's auditors.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AuditorsRemuneration</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfessionalFeesExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of fees paid or payable for professional services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfessionalFeesExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>99
<FILENAME>R81.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>IPO Related Expenses - Schedule of IPO Related Expenses (Details) - IPO [Member] - AUD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems', window );"><strong>Schedule of IPO Related Expenses [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_LegalOfFees', window );">Legal fees</a></td>
<td class="nump">$ 54,781<span></span>
</td>
<td class="nump">$ 50,704<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ConsultantFees', window );">Consultant fees</a></td>
<td class="nump">530,166<span></span>
</td>
<td class="nump">14,122<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AuditorsRemunerationForAuditServices', window );">Audit fees (IPO Related)</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">101,978<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ShareIssueRelatedCost', window );">Total IPO related expenses</a></td>
<td class="nump">$ 584,947<span></span>
</td>
<td class="nump">$ 166,804<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ConsultantFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Consultant fees.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ConsultantFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_LegalOfFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of legal fees.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_LegalOfFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AuditorsRemunerationForAuditServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of fees paid or payable to the entity's auditors for auditing services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AuditorsRemunerationForAuditServices</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ShareIssueRelatedCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cost related to the issuance of shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ShareIssueRelatedCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfOrdinarySharesAxis=gels_IPORelatedExpenseMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfOrdinarySharesAxis=gels_IPORelatedExpenseMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>100
<FILENAME>R82.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Depreciation and Amortisation Expense - Schedule of Depreciation and Amortisation Expense (Details) - AUD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfDepreciationAndAmortisationExpenseAbstract', window );"><strong>Schedule of Depreciation and Amortisation Expense [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AmortisationExpense', window );">Amortisation expenses</a></td>
<td class="nump">$ 1,219,103<span></span>
</td>
<td class="nump">$ 1,200,723<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationPropertyPlantAndEquipment', window );">Depreciation on machinery</a></td>
<td class="nump">3,852<span></span>
</td>
<td class="nump">1,172<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationRightofuseAssets', window );">Depreciation expense on right-of-use assets</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">10,001<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationAndAmortisationExpense', window );">Total depreciation and amortisation expense</a></td>
<td class="nump">$ 1,222,955<span></span>
</td>
<td class="nump">$ 1,211,896<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfDepreciationAndAmortisationExpenseAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfDepreciationAndAmortisationExpenseAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AmortisationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AmortisationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationAndAmortisationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B13<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B13_d&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 104<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_104&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationAndAmortisationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2024-01-01<br> -Paragraph 73<br> -Subparagraph e<br> -Clause vii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_73_e_vii&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 16<br> -IssueDate 2024-01-01<br> -Paragraph 75<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_75_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DepreciationRightofuseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2024-01-01<br> -Paragraph 53<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_53_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DepreciationRightofuseAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>101
<FILENAME>R83.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Research Expenses - Schedule of Research Expenses (Details) - AUD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ResearchExpensesAbstract', window );"><strong>Schedule of Research Expenses [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ResearchAndDevelopmentExpense', window );">Product research and development expenses</a></td>
<td class="nump">$ 628,606<span></span>
</td>
<td class="nump">$ 276,057<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ResearchExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Research Expenses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ResearchExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ResearchAndDevelopmentExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expenditure directly attributable to research or development activities, recognised in profit or loss.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2024-01-01<br> -Paragraph 126<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_126&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ResearchAndDevelopmentExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>102
<FILENAME>R84.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Finance Costs - Schedule of Finance Costs (Details) - AUD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_FinanceCostsAbstract', window );"><strong>Finance Costs [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestExpenseOnBorrowings', window );">Total interest expense on Shareholder loans (refer to note 23)</a></td>
<td class="nump">$ 634,149<span></span>
</td>
<td class="nump">$ 460,112<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_InterestExpenseOnConvertibleNotes', window );">Total interest on Convertible notes (refer to note 23)</a></td>
<td class="nump">1,260,500<span></span>
</td>
<td class="nump">124,904<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestExpenseOnLeaseLiabilities', window );">Interest and finance charges paid/payable on lease liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">104<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherFinanceCost', window );">Finance charges paid &#8211; others</a></td>
<td class="nump">55,938<span></span>
</td>
<td class="nump">15,100<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Finance costs</a></td>
<td class="nump">$ 1,950,587<span></span>
</td>
<td class="nump">$ 600,220<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_FinanceCostsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_FinanceCostsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_InterestExpenseOnConvertibleNotes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of  interest on convertible notes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_InterestExpenseOnConvertibleNotes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinanceCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of costs associated with financing activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 82<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_82_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinanceCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestExpenseOnBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of interest expense on borrowings. [Refer: Interest expense; Borrowings]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestExpenseOnBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestExpenseOnLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of interest expense on lease liabilities. [Refer: Lease liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 16<br> -IssueDate 2024-01-01<br> -Paragraph 53<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_53_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestExpenseOnLeaseLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherFinanceCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherFinanceCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>103
<FILENAME>R85.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Tax Expense - Schedule of Effective Income Tax Rate Reconciliation (Details) - AUD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract', window );"><strong>Numerical reconciliation of income tax expense and tax at the statutory rate</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Loss before income tax expense</a></td>
<td class="num">$ (6,645,453)<span></span>
</td>
<td class="num">$ (3,546,195)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TaxExpenseIncomeAtApplicableTaxRate', window );">Tax at the statutory tax rate of 25%</a></td>
<td class="num">(1,661,363)<span></span>
</td>
<td class="num">(886,549)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract', window );"><strong>Tax effect amounts which are not deductible/(taxable) in calculating taxable income:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences', window );">Permanent differences</a></td>
<td class="nump">400,042<span></span>
</td>
<td class="nump">332,974<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences', window );">Timing differences (not meeting deferred asset criteria)</a></td>
<td class="num">(47,226)<span></span>
</td>
<td class="num">(52,532)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses', window );">Carry forward losses (not meeting deferred asset criteria)</a></td>
<td class="nump">1,308,547<span></span>
</td>
<td class="nump">606,107<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncomeTaxExpenseContinuingOperations', window );">Income tax expense</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tax effect of expense not deductible in determining taxable profit (tax loss), Carry forward losses.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tax effect of expense not deductible in determining taxable profit (tax loss), permanent differences.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tax effect of expense not deductible in determining taxable profit (tax loss), timing differences.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncomeTaxExpenseContinuingOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 26<br> -IssueDate 2024-01-01<br> -Paragraph 35<br> -Subparagraph b<br> -Clause viii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35_b_viii&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -Subparagraph h<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23_h&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph 79<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_79&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B13<br> -Subparagraph g<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B13_g&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 82<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_82_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncomeTaxExpenseContinuingOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) before tax expense or income. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2024-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TaxExpenseIncomeAtApplicableTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TaxExpenseIncomeAtApplicableTaxRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>104
<FILENAME>R86.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Tax Expense - Schedule of Effective Income Tax Rate Reconciliation (Parentheticals) (Details)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract', window );"><strong>Schedule of Effective Income Tax Rate Reconciliation [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ApplicableTaxRate', window );">Statutory tax rate</a></td>
<td class="nump">25.00%<span></span>
</td>
<td class="nump">25.00%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ApplicableTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The applicable income tax rate.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ApplicableTaxRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>105
<FILENAME>R87.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Income Tax Expense - Schedule of Other Deferred Tax Assets and Potential Tax Benefit for Tax Losses (Details) - AUD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TaxExpenseOfDiscontinuedOperationAbstract', window );"><strong>Deferred tax assets not recognised comprises temporary differences attributable to:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DeferredTaxAssetsPayablesAccruedExpensesAndProvisions', window );">&#8211; Payables, accrued expenses and provisions</a></td>
<td class="nump">$ 103,611<span></span>
</td>
<td class="nump">$ 33,722<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DeferredTaxAssetsDeferredRevenue', window );">&#8211; Deferred revenue</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">31,340<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods', window );">&#8211; Other &#8211; Expenses deductible in future periods</a></td>
<td class="nump">98,681<span></span>
</td>
<td class="nump">98,681<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DeferredTaxAssetsOtherRightOfUseAssets', window );">&#8211; Other &#8211; Right of use assets</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NetDeferredTaxAssets', window );">Total deferred tax asset attributable to temporary differences not recognised</a></td>
<td class="nump">$ 202,292<span></span>
</td>
<td class="nump">$ 163,743<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DeferredTaxAssetsDeferredRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred tax assets &#8211; deferred revenue.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DeferredTaxAssetsDeferredRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred tax assets, other expenses deductible in future periods.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DeferredTaxAssetsOtherRightOfUseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred tax assets, other right of use assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DeferredTaxAssetsOtherRightOfUseAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DeferredTaxAssetsPayablesAccruedExpensesAndProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Deferred tax assets &#8211; Payables, accrued expenses and provisions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DeferredTaxAssetsPayablesAccruedExpensesAndProvisions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NetDeferredTaxAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of deferred tax assets net of deferred tax liabilities, when the absolute amount of deferred tax assets is greater than the absolute amount of deferred tax liabilities. [Refer: Deferred tax assets; Deferred tax liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NetDeferredTaxAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TaxExpenseOfDiscontinuedOperationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TaxExpenseOfDiscontinuedOperationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>106
<FILENAME>R88.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Tax Expense - Schedule of Unused Tax Losses Deferred Tax Asset (Details) - AUD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetAbstract', window );"><strong>Schedule of Unused Tax Losses Deferred Tax Asset [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany', window );">&#8211; applicable to the company</a></td>
<td class="nump">$ 10,536,558<span></span>
</td>
<td class="nump">$ 5,802,382<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised', window );">&#8211; applicable to subsidiaries (not consolidated for tax purposes)</a></td>
<td class="nump">171,744<span></span>
</td>
<td class="nump">171,618<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PotentialTaxBenefit', window );">Potential tax benefit @ 25%</a></td>
<td class="nump">$ 2,677,075<span></span>
</td>
<td class="nump">$ 1,493,500<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of unused tax losses for which no deferred tax asset is recognized applicable to subsidiaries.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_PotentialTaxBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the amount of potential tax benefit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_PotentialTaxBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of unused tax losses for which no deferred tax asset is recognized in the statement of financial position.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>107
<FILENAME>R89.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Cash and Cash Equivalents - Schedule of Cash and Cash Equivalents (Details) - AUD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashEquivalentsAbstract', window );"><strong>Schedule of Cash and Cash Equivalents [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BalancesWithBanks', window );">Cash at bank</a></td>
<td class="nump">$ 344,648<span></span>
</td>
<td class="nump">$ 24,522<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Total</a></td>
<td class="nump">$ 344,648<span></span>
</td>
<td class="nump">$ 24,522<span></span>
</td>
<td class="nump">$ 399,224<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BalancesWithBanks">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cash balances held at banks.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BalancesWithBanks</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B13<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashEquivalentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashEquivalentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>108
<FILENAME>R90.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Trade and Other Receivables (Details)<br></strong></div></th>
<th class="th">
<div>Jun. 30, 2025 </div>
<div>AUD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', window );"><strong>Trade and Other Receivables [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_AllowanceForDoubtfulOtherReceivable', window );">Expected credit losses</a></td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_AllowanceForDoubtfulOtherReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of allowance for credit loss on accounts receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_AllowanceForDoubtfulOtherReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherReceivablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherReceivablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>109
<FILENAME>R91.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Trade and Other Receivables - Schedule of Trade and Other Receivables (Details) - AUD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfTradeAndOtherReceivablesAbstract', window );"><strong>Schedule of Trade and Other Receivables [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_GoodsAndServicesTax', window );">GST</a></td>
<td class="nump">$ 22,993<span></span>
</td>
<td class="nump">$ 31,441<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherReceivables', window );">Other debtors &#8211; research and development tax refund receivable</a></td>
<td class="nump">390,800<span></span>
</td>
<td class="nump">143,313<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentTradeReceivables', window );">Accounts receivable</a></td>
<td class="nump">45,931<span></span>
</td>
<td class="nump">8,251<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentReceivables', window );">Trade and other receivables</a></td>
<td class="nump">$ 459,724<span></span>
</td>
<td class="nump">$ 183,005<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_GoodsAndServicesTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of goods and services tax receivables.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_GoodsAndServicesTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfTradeAndOtherReceivablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfTradeAndOtherReceivablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentTradeReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade receivables. [Refer: Trade receivables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 68<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_68&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentTradeReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount receivable by the entity that it does not separately disclose in the same statement or note.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph h<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_h&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>110
<FILENAME>R92.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>Prepayments and Other Assets - Schedule of Prepayments and Other Assets (Details) - AUD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems', window );"><strong>Prepayments and Other Assets - Schedule of Prepayments and Other Assets (Details) [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets', window );">Current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 702,298<span></span>
</td>
<td class="nump">$ 95,700<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentPrepayments', window );">Non-current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">796,903<span></span>
</td>
<td class="nump">95,700<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=gels_ProfessionalAndListingFeesMember', window );">Professional and listing fees [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems', window );"><strong>Prepayments and Other Assets - Schedule of Prepayments and Other Assets (Details) [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets', window );">Current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">266,540<span></span>
</td>
<td class="nump">16,070<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=gels_AdvanceForEquipmentMember', window );">Advance for Equipment [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems', window );"><strong>Prepayments and Other Assets - Schedule of Prepayments and Other Assets (Details) [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets', window );">Current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">19,838<span></span>
</td>
<td class="nump">19,838<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=gels_PrepaidExpensesRelatedPartyMember', window );">Prepaid expenses - related party [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems', window );"><strong>Prepayments and Other Assets - Schedule of Prepayments and Other Assets (Details) [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets', window );">Current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">33,088<span></span>
</td>
<td class="nump">59,792<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=gels_OtherDepositMember', window );">Other deposit [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems', window );"><strong>Prepayments and Other Assets - Schedule of Prepayments and Other Assets (Details) [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets', window );">Current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">179,743<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=gels_InsuranceMember', window );">Insurance [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems', window );"><strong>Prepayments and Other Assets - Schedule of Prepayments and Other Assets (Details) [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets', window );">Current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">171,316<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=gels_AdvancePaymentsToVendorsForSupplyOfRawMaterialsMember', window );">Advance Payments to Vendors for Supply of Raw Materials [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems', window );"><strong>Prepayments and Other Assets - Schedule of Prepayments and Other Assets (Details) [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets', window );">Current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">31,773<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=gels_SecurityDepositsMember', window );">Security deposits [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems', window );"><strong>Prepayments and Other Assets - Schedule of Prepayments and Other Assets (Details) [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentPrepayments', window );">Non-current assets</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 94,605<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">Insurance majorly consist of D&amp;O insurance</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">Other deposits consist of the deposit paid to Asiana Trading
corporation</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentPrepayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current prepayments. [Refer: Prepayments]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentPrepayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfAssetsAxis=gels_ProfessionalAndListingFeesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfAssetsAxis=gels_ProfessionalAndListingFeesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfAssetsAxis=gels_AdvanceForEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfAssetsAxis=gels_AdvanceForEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfAssetsAxis=gels_PrepaidExpensesRelatedPartyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfAssetsAxis=gels_PrepaidExpensesRelatedPartyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfAssetsAxis=gels_OtherDepositMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfAssetsAxis=gels_OtherDepositMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfAssetsAxis=gels_InsuranceMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfAssetsAxis=gels_InsuranceMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfAssetsAxis=gels_AdvancePaymentsToVendorsForSupplyOfRawMaterialsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfAssetsAxis=gels_AdvancePaymentsToVendorsForSupplyOfRawMaterialsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfAssetsAxis=gels_SecurityDepositsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfAssetsAxis=gels_SecurityDepositsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>111
<FILENAME>R93.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible Assets (Details) - USD ($)<br> $ in Millions</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Jun. 30, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_EstimateTermOfUsefulLife', window );">Estimate term of useful life</a></td>
<td class="text">16 years<span></span>
</td>
<td class="text">17 years<span></span>
</td>
<td class="text">20 years<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_AverageGrowthTerm', window );">Average growth term</a></td>
<td class="text">4 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections', window );">Growth rate</a></td>
<td class="nump">213.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PercentageOfLongTerm', window );">Percentage of long-term</a></td>
<td class="nump">35.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_AmortisationEstimatedPercentage', window );">Percentage of amortisation estimated</a></td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_AverageUsefulLifeForIntangible', window );">Average useful life for intangible</a></td>
<td class="text">20 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ApplicableTaxRate', window );">Corporate tax rate</a></td>
<td class="nump">25.00%<span></span>
</td>
<td class="nump">25.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_LongTermGrowthRate', window );">Long term growth rate</a></td>
<td class="nump">2.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PercentageOfRevenueReduction', window );">Percentage of revenue reduction</a></td>
<td class="nump">47.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_RevenueReductionCompoundedGrowthRatePeriod', window );">Revenue reduction compounded growth rate period</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfDiscountRates', window );">Discount rate</a></td>
<td class="nump">41.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MajorCustomersAxis=gels_FY30Member', window );">FY30 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_RecoverableAmount', window );">Recoverable amount (in Dollars)</a></td>
<td class="nump">$ 35.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MajorCustomersAxis=gels_FY26Member', window );">FY26 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PercentageOfEntitysRevenue', window );">Forecast revenue growth rates</a></td>
<td class="nump">596.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear', window );">Percentage of forecast on salary and benefits remainder of fiscal year</a></td>
<td class="nump">207.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PercentageOfLongTerm', window );">Percentage of long-term</a></td>
<td class="nump">1.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MajorCustomersAxis=gels_FY27Member', window );">FY27 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PercentageOfEntitysRevenue', window );">Forecast revenue growth rates</a></td>
<td class="nump">108.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PercentageOfForecastOnSalaryAndBenefitsYearOne', window );">Percentage of forecast on salary and benefits year one</a></td>
<td class="nump">205.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PercentageOfLongTerm', window );">Percentage of long-term</a></td>
<td class="nump">16.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MajorCustomersAxis=gels_FY28Member', window );">FY28 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PercentageOfEntitysRevenue', window );">Forecast revenue growth rates</a></td>
<td class="nump">73.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PercentageOfForecastOnSalaryAndBenefitsYearOne', window );">Percentage of forecast on salary and benefits year one</a></td>
<td class="nump">41.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MajorCustomersAxis=gels_FY29Member', window );">FY29 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PercentageOfEntitysRevenue', window );">Forecast revenue growth rates</a></td>
<td class="nump">77.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PercentageOfForecastOnSalaryAndBenefitsYearOne', window );">Percentage of forecast on salary and benefits year one</a></td>
<td class="nump">20.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PercentageOfLongTerm', window );">Percentage of long-term</a></td>
<td class="nump">35.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MajorCustomersAxis=gels_FY24Member', window );">FY24 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PercentageOfEntitysRevenue', window );">Forecast revenue growth rates</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MajorCustomersAxis=gels_FY26ToFY30Member', window );">FY26 to FY30 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PercentageOfGrossMargin', window );">Percentage of gross margins</a></td>
<td class="nump">50.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MajorCustomersAxis=gels_FY29OneMember', window );">FY29 One [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PercentageOfForecastOnSalaryAndBenefitsYearOne', window );">Percentage of forecast on salary and benefits year one</a></td>
<td class="nump">6.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MajorCustomersAxis=gels_FY25Member', window );">FY25 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PercentageOfLongTerm', window );">Percentage of long-term</a></td>
<td class="nump">130.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MajorCustomersAxis=gels_CY28Member', window );">CY28 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PercentageOfLongTerm', window );">Percentage of long-term</a></td>
<td class="nump">25.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember', window );">Top of range [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PeriodOfFinancialBudgetsApprovedByManagement', window );">Period of financial budgets approved by management</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PreTaxDiscountRate', window );">Pre-tax discount rate</a></td>
<td class="nump">30.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PercentageOfEntitysRevenue', window );">Forecast revenue growth rates</a></td>
<td class="nump">19.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_AverageTimeframeProfitabilityTerm', window );">Average timeframe profitability term</a></td>
<td class="text">3 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember', window );">Bottom of range [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PeriodOfFinancialBudgetsApprovedByManagement', window );">Period of financial budgets approved by management</a></td>
<td class="text">3 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PreTaxDiscountRate', window );">Pre-tax discount rate</a></td>
<td class="nump">25.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PercentageOfEntitysRevenue', window );">Forecast revenue growth rates</a></td>
<td class="nump">18.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_AverageTimeframeProfitabilityTerm', window );">Average timeframe profitability term</a></td>
<td class="text">2 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MethodsOfGenerationAxis=gels_DiscountedCashFlowModelMember', window );">Discounted Cash Flow Model [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PercentageOfRevenueReduction', window );">Percentage of revenue reduction</a></td>
<td class="nump">30.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_RevenueReductionCompoundedGrowthRatePeriod', window );">Revenue reduction compounded growth rate period</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementGeographicalAxis=country_AU', window );">Australia [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ApplicableTaxRate', window );">Corporate tax rate</a></td>
<td class="nump">30.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CurrencyAxis=currency_AUD', window );">AUD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AverageForeignExchangeRate', window );">Exchange rate</a></td>
<td class="nump">1<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">USD [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems', window );"><strong>Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AverageForeignExchangeRate', window );">Exchange rate</a></td>
<td class="nump">0.65<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_AmortisationEstimatedPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of amortisation estimated</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_AmortisationEstimatedPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_AverageGrowthTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Average growth term.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_AverageGrowthTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_AverageTimeframeProfitabilityTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Average timeframe profitability term.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_AverageTimeframeProfitabilityTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_AverageUsefulLifeForIntangible">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Average useful life for intangible.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_AverageUsefulLifeForIntangible</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_EstimateTermOfUsefulLife">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Estimate term of useful life.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_EstimateTermOfUsefulLife</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_LongTermGrowthRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Long term growth rate.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_LongTermGrowthRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of forecast on salary and benefits remainder of fiscal year.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_PercentageOfForecastOnSalaryAndBenefitsYearOne">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of forecast on salary and benefits year one.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_PercentageOfForecastOnSalaryAndBenefitsYearOne</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_PercentageOfGrossMargin">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of gross margin.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_PercentageOfGrossMargin</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_PercentageOfLongTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of long term.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_PercentageOfLongTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_PercentageOfRevenueReduction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the percentage of revenue reduction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_PercentageOfRevenueReduction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_PeriodOfFinancialBudgetsApprovedByManagement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Period of financial budgets approved by management.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_PeriodOfFinancialBudgetsApprovedByManagement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_PreTaxDiscountRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Pre-tax discount rate range.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_PreTaxDiscountRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_RecoverableAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Recoverable Amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_RecoverableAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_RevenueReductionCompoundedGrowthRatePeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the revenue reduction compounded growth rate period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_RevenueReductionCompoundedGrowthRatePeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialAssumptionOfDiscountRates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The discount rate used as the significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [domain]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2024-01-01<br> -Paragraph 144<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_144&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ActuarialAssumptionOfDiscountRates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ApplicableTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The applicable income tax rate.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ApplicableTaxRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AverageForeignExchangeRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AverageForeignExchangeRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The growth rate used to extrapolate cash flow projections beyond the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). [Refer: Total for all cash-generating units [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 36<br> -IssueDate 2024-01-01<br> -Paragraph 134<br> -Subparagraph d<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=36&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_134_d_iv&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 36<br> -IssueDate 2024-01-01<br> -Paragraph 134<br> -Subparagraph e<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=36&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_134_e_iv&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfIntangibleAssetsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfIntangibleAssetsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PercentageOfEntitysRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The percentage of the entity's revenue. [Refer: Revenue]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 34<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PercentageOfEntitysRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MajorCustomersAxis=gels_FY30Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MajorCustomersAxis=gels_FY30Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MajorCustomersAxis=gels_FY26Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MajorCustomersAxis=gels_FY26Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MajorCustomersAxis=gels_FY27Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MajorCustomersAxis=gels_FY27Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MajorCustomersAxis=gels_FY28Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MajorCustomersAxis=gels_FY28Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MajorCustomersAxis=gels_FY29Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MajorCustomersAxis=gels_FY29Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MajorCustomersAxis=gels_FY24Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MajorCustomersAxis=gels_FY24Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MajorCustomersAxis=gels_FY26ToFY30Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MajorCustomersAxis=gels_FY26ToFY30Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MajorCustomersAxis=gels_FY29OneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MajorCustomersAxis=gels_FY29OneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MajorCustomersAxis=gels_FY25Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MajorCustomersAxis=gels_FY25Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MajorCustomersAxis=gels_CY28Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MajorCustomersAxis=gels_CY28Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MethodsOfGenerationAxis=gels_DiscountedCashFlowModelMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MethodsOfGenerationAxis=gels_DiscountedCashFlowModelMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementGeographicalAxis=country_AU">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementGeographicalAxis=country_AU</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_AUD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_AUD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CurrencyAxis=currency_USD</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>112
<FILENAME>R94.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible Assets - Schedule of Intangible Assets (Details) - AUD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems', window );"><strong>Schedule of Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Add: Additions</a></td>
<td class="nump">$ 639,117<span></span>
</td>
<td class="nump">$ 145,021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Total Non-current assets</a></td>
<td class="nump">19,857,973<span></span>
</td>
<td class="nump">20,437,958<span></span>
</td>
<td class="nump">$ 21,493,661<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=gels_TradeSecretsAndPatentsMember', window );">Trade Secrets and Patents [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems', window );"><strong>Schedule of Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">23,857,306<span></span>
</td>
<td class="nump">23,857,306<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Less: Accumulated amortisation</a></td>
<td class="num">(4,827,042)<span></span>
</td>
<td class="num">(3,634,171)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_IntangibleAssetsOtherThanGoodwillNetCarryingValue', window );">Net carrying value</a></td>
<td class="nump">19,030,264<span></span>
</td>
<td class="nump">20,223,135<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=gels_PatentsAndTrademarksMember', window );">Patents and Trademarks [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems', window );"><strong>Schedule of Intangible Assets [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">234,289<span></span>
</td>
<td class="nump">89,268<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Less: Accumulated amortisation</a></td>
<td class="num">(45,697)<span></span>
</td>
<td class="num">(19,465)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_IntangibleAssetsOtherThanGoodwillNetCarryingValue', window );">Net carrying value</a></td>
<td class="nump">$ 827,709<span></span>
</td>
<td class="nump">$ 214,823<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_IntangibleAssetsOtherThanGoodwillNetCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the amount of net carrying value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_IntangibleAssetsOtherThanGoodwillNetCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2024-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_118_e_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2024-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -Clause vi<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_118_e_vi&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2024-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_118_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of intangible assets other than goodwill that would have been recognised had the revalued intangible assets been measured using the cost model after recognition. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2024-01-01<br> -Paragraph 124<br> -Subparagraph a<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_124_a_iii&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=gels_TradeSecretsAndPatentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=gels_TradeSecretsAndPatentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=gels_PatentsAndTrademarksMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=gels_PatentsAndTrademarksMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>113
<FILENAME>R95.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible Assets - Schedule of Reconciliations of the Written Down Values (Details) - AUD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems', window );"><strong>Schedule of Reconciliations of the Written Down Values [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Balance</a></td>
<td class="nump">$ 20,437,958<span></span>
</td>
<td class="nump">$ 21,493,661<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="nump">639,117<span></span>
</td>
<td class="nump">145,021<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForAmortisationExpense', window );">Amortisation expense</a></td>
<td class="num">(1,219,102)<span></span>
</td>
<td class="num">(1,200,724)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Balance</a></td>
<td class="nump">19,857,973<span></span>
</td>
<td class="nump">20,437,958<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=gels_TradeSecretMember', window );">Trade Secrets [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems', window );"><strong>Schedule of Reconciliations of the Written Down Values [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Balance</a></td>
<td class="nump">20,223,135<span></span>
</td>
<td class="nump">21,416,006<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForAmortisationExpense', window );">Amortisation expense</a></td>
<td class="num">(1,192,870)<span></span>
</td>
<td class="num">(1,192,871)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Balance</a></td>
<td class="nump">19,030,265<span></span>
</td>
<td class="nump">20,223,135<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=gels_PatentsAndTrademarksMember', window );">Patents &amp; trademarks [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems', window );"><strong>Schedule of Reconciliations of the Written Down Values [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Balance</a></td>
<td class="nump">214,823<span></span>
</td>
<td class="nump">77,655<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="nump">639,117<span></span>
</td>
<td class="nump">145,021<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForAmortisationExpense', window );">Amortisation expense</a></td>
<td class="num">(26,232)<span></span>
</td>
<td class="num">(7,853)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Balance</a></td>
<td class="nump">$ 827,708<span></span>
</td>
<td class="nump">$ 214,823<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2024-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_118_e_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForAmortisationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Adjustments for amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Depreciation and amortisation expense]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 20<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForAmortisationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IntangibleAssetsOtherThanGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 38<br> -IssueDate 2024-01-01<br> -Paragraph 118<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_118_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IntangibleAssetsOtherThanGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=gels_TradeSecretMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=gels_TradeSecretMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=gels_PatentsAndTrademarksMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=gels_PatentsAndTrademarksMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>114
<FILENAME>R96.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Trade and Other Payables - Schedule of Trade and Other Payables (Details) - AUD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_CurrentLiabilitiesAbstract0', window );"><strong>Current liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayablesToTradeSuppliers', window );">Trade payables</a></td>
<td class="nump">$ 182,632<span></span>
</td>
<td class="nump">$ 387,034<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Accruals', window );">Accruals</a></td>
<td class="nump">100,138<span></span>
</td>
<td class="nump">465,639<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentValueAddedTaxPayables', window );">Payroll tax payable</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">32,886<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_WagesPayable', window );">Wages Payable - Employees</a></td>
<td class="nump">1,070<span></span>
</td>
<td class="nump">9,116<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PAYGWithholdingPayable', window );">PAYG Withholding Payable</a></td>
<td class="nump">155,284<span></span>
</td>
<td class="nump">314,599<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_SuperannuationPayable', window );">Superannuation Payable</a></td>
<td class="nump">23,039<span></span>
</td>
<td class="nump">121,530<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_InsuranceFunding', window );">Insurance Funding</a></td>
<td class="nump">109,931<span></span>
</td>
<td class="nump">2,894<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_WagesPayableRelatedParty', window );">Wages Payable &#8211; related party</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">224,488<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Trade and other payables</a></td>
<td class="nump">$ 572,094<span></span>
</td>
<td class="nump">$ 1,558,186<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_CurrentLiabilitiesAbstract0">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_CurrentLiabilitiesAbstract0</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_InsuranceFunding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Insurance funding.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_InsuranceFunding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_PAYGWithholdingPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>PAYG withholding payable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_PAYGWithholdingPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_SuperannuationPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Superannuation payable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_SuperannuationPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_WagesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Wages payable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_WagesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_WagesPayableRelatedParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Wages payable related party.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_WagesPayableRelatedParty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Accruals">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced or formally agreed with the supplier, including amounts due to employees.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Accruals</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentValueAddedTaxPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current value added tax payables. [Refer: Value added tax payables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentValueAddedTaxPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph k<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_k&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherPayablesToTradeSuppliers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of payment due to suppliers for goods and services used in the entity's business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherPayablesToTradeSuppliers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>115
<FILENAME>R97.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Deferred Revenue (Details) - AUD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DisclosureOfDeferredRevenueAbstract', window );"><strong>Deferred Revenue [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredIncomeIncludingContractLiabilities', window );">Recognised revenue</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 125,359<span></span>
</td>
<td class="nump">$ 85,359<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DisclosureOfDeferredRevenueAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DisclosureOfDeferredRevenueAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredIncomeIncludingContractLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, including contract liabilities. [Refer: Contract liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredIncomeIncludingContractLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>116
<FILENAME>R98.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Deferred Revenue - Schedule of Deferred Revenue (Details) - AUD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfDeferredRevenueAbstract', window );"><strong>Schedule Of Deferred Revenue Abstract</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredIncomeIncludingContractLiabilities', window );">Deferred Revenue</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 125,359<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredIncomeIncludingContractLiabilities', window );">Opening balance</a></td>
<td class="nump">125,359<span></span>
</td>
<td class="nump">85,359<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices', window );">Payments received in advance</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod', window );">Transfer to revenue - Bad debts recognised during the year (related party)</a></td>
<td class="num">(6,655)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_TransferToRevenueOtherBalances', window );">Transfer to revenue &#8211; other balances</a></td>
<td class="num">(118,704)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredIncomeIncludingContractLiabilities', window );">Closing balance</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 125,359<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfDeferredRevenueAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfDeferredRevenueAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_TransferToRevenueOtherBalances">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of transfer to revenue other balances.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_TransferToRevenueOtherBalances</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredIncomeIncludingContractLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, including contract liabilities. [Refer: Contract liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredIncomeIncludingContractLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from sales of goods and rendering of services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 14<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_14_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of revenue that was included in the contract liability balance at the beginning of the period. [Refer: Contract liabilities; Revenue from contracts with customers]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2024-01-01<br> -Paragraph 116<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_116_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>117
<FILENAME>R99.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Deferred Revenue - Schedule of Recognised as Revenue in Future Periods (Details) - AUD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfRecognisedAsRevenueInFuturePeriodsAbstract', window );"><strong>Schedule Of Recognised As Revenue In Future Periods [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredIncomeIncludingContractLiabilities', window );">6 to 12 months</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 125,359<span></span>
</td>
<td class="nump">$ 85,359<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfRecognisedAsRevenueInFuturePeriodsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfRecognisedAsRevenueInFuturePeriodsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DeferredIncomeIncludingContractLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, including contract liabilities. [Refer: Contract liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DeferredIncomeIncludingContractLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>118
<FILENAME>R100.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Borrowings (Details)<br></strong></div></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Feb. 21, 2025 </div>
<div>AUD ($)</div>
</th>
<th class="th">
<div>Feb. 21, 2025 </div>
<div>USD ($) </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>May 27, 2024 </div>
<div>AUD ($)</div>
</th>
<th class="th">
<div>Mar. 26, 2024 </div>
<div>AUD ($)</div>
</th>
<th class="th">
<div>Feb. 02, 2024 </div>
<div>AUD ($)</div>
</th>
<th class="th">
<div>Jun. 30, 2023 </div>
<div>AUD ($)</div>
</th>
<th class="th">
<div>May 05, 2023 </div>
<div>AUD ($)</div>
</th>
<th class="th">
<div>May 05, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Feb. 28, 2022 </div>
<div>AUD ($) </div>
<div>shares</div>
</th>
<th class="th">
<div>Oct. 31, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 30, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jun. 30, 2025 </div>
<div>AUD ($)</div>
</th>
<th class="th">
<div>Jun. 30, 2025 </div>
<div>USD ($) </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Jun. 30, 2024 </div>
<div>AUD ($)</div>
</th>
<th class="th">
<div>Jun. 30, 2025 </div>
<div>USD ($)</div>
</th>
<th class="th"><div>Jan. 03, 2023</div></th>
<th class="th">
<div>Jan. 20, 2022 </div>
<div>AUD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_BorrowingsDetailsLineItems', window );"><strong>Borrowings (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRate', window );">Percentage of loan interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12.00%<span></span>
</td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued', window );">Issued ordinary shares (in Shares) | shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">63,807<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssuedCapitalOrdinaryShares', window );">Ordinary shares issued, value (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 33,945,869<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 26,608,227<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome', window );">Loans initially at fair value (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,119,542<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssueOfConvertibleInstruments', window );">Issuance of convertible notes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,004,889<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 432,115<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_UnsecuredConvertibleNotesRedeemable', window );">Unsecured convertible notes redeemable (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections', window );">Conversion discount rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12.00%<span></span>
</td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ConvertibleNoteFundsReceived', window );">Convertible note, funds received (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 432,115<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AccruedIncomeOtherThanContractAssets', window );">Accrued interest (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 169,343<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ConvertibleNoteFaceValue', window );">Convertible note face value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">150,000<span></span>
</td>
<td class="nump">$ 25,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_BoardApprovedAmount', window );">Board approved amount (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ConvertibleNoteOfferingRaising', window );">Convertible note offering raising (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 357,338<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PercentageOfConversionDiscount', window );">Percentage of conversion discount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">22.00%<span></span>
</td>
<td class="nump">22.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DerivativeFinancialLiabilities', window );">Derivative financial liabilities (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,572,145<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives', window );">Convertible notes gain (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 301,052<span></span>
</td>
<td class="nump">$ 499,609<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives', window );">Adjustment of the convertible notes (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 301,052<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=gels_May2023ConvertibleNoteMember', window );">May 2023 Convertible Note [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_BorrowingsDetailsLineItems', window );"><strong>Borrowings (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssueOfConvertibleInstruments', window );">Issuance of convertible notes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=gels_February2024ConvertibleNoteMember', window );">February 2024 Convertible Note [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_BorrowingsDetailsLineItems', window );"><strong>Borrowings (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssueOfConvertibleInstruments', window );">Issuance of convertible notes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 400,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=gels_May2024ConvertibleNotesMember', window );">May 2024 Convertible Notes [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_BorrowingsDetailsLineItems', window );"><strong>Borrowings (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRate', window );">Percentage of loan interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssueOfConvertibleInstruments', window );">Issuance of convertible notes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ConvertibleNoteFaceValue', window );">Convertible note face value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=gels_FebruaryTwoZeroTwoFiveConvertibleNoteMember', window );">February 2025 Convertible Note [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_BorrowingsDetailsLineItems', window );"><strong>Borrowings (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRate', window );">Percentage of loan interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">20.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssueOfConvertibleInstruments', window );">Issuance of convertible notes</a></td>
<td class="nump">$ 1,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ConvertibleNoteFaceValue', window );">Convertible note face value</a></td>
<td class="nump">1<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ConversionPricePerShare', window );">Conversion price (in Dollars per share) | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments', window );">Convertible amounts</a></td>
<td class="nump">$ 580,000<span></span>
</td>
<td class="nump">$ 377,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=gels_OctoberTwoZeroTwoFourConvertibleNotesMember', window );">October 2024 Convertible Notes [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_BorrowingsDetailsLineItems', window );"><strong>Borrowings (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_WeightedAverageSharePriceShareOptionsGranted2019', window );">Stock price (in Dollars per share) | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4.46<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted', window );">Risk free rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4.29%<span></span>
</td>
<td class="nump">4.29%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfOptionLifeShareOptionsGranted', window );">Term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.17<span></span>
</td>
<td class="nump">1.17<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted', window );">Volatility</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">79.00%<span></span>
</td>
<td class="nump">79.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=gels_February2025ConvertibleNotesMember', window );">February 2025 Convertible Notes [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_BorrowingsDetailsLineItems', window );"><strong>Borrowings (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted', window );">Risk free rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4.09%<span></span>
</td>
<td class="nump">4.09%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=gels_February2025ConvertibleNotesMember', window );">February 2025 Convertible Notes [Member] | Bottom of range [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_BorrowingsDetailsLineItems', window );"><strong>Borrowings (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_WeightedAverageSharePriceShareOptionsGranted2019', window );">Stock price (in Dollars per share) | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.61<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfOptionLifeShareOptionsGranted', window );">Term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1<span></span>
</td>
<td class="nump">1<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted', window );">Volatility</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">85.00%<span></span>
</td>
<td class="nump">85.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=gels_February2025ConvertibleNotesMember', window );">February 2025 Convertible Notes [Member] | Top of range [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_BorrowingsDetailsLineItems', window );"><strong>Borrowings (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_WeightedAverageSharePriceShareOptionsGranted2019', window );">Stock price (in Dollars per share) | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.91<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted', window );">Risk free rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3.92%<span></span>
</td>
<td class="nump">3.92%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfOptionLifeShareOptionsGranted', window );">Term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.13<span></span>
</td>
<td class="nump">1.13<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted', window );">Volatility</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">86.00%<span></span>
</td>
<td class="nump">86.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=gels_TwoZeroTwoFiveConvertibleNoteMember', window );">2025 Convertible Note [Member] | Bottom of range [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_BorrowingsDetailsLineItems', window );"><strong>Borrowings (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_WeightedAverageSharePriceShareOptionsGranted2019', window );">Stock price (in Dollars per share) | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.1<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted', window );">Risk free rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4.02%<span></span>
</td>
<td class="nump">4.02%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfOptionLifeShareOptionsGranted', window );">Term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0.82<span></span>
</td>
<td class="nump">0.82<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted', window );">Volatility</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">82.00%<span></span>
</td>
<td class="nump">82.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=gels_TwoZeroTwoFiveConvertibleNoteMember', window );">2025 Convertible Note [Member] | Top of range [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_BorrowingsDetailsLineItems', window );"><strong>Borrowings (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_WeightedAverageSharePriceShareOptionsGranted2019', window );">Stock price (in Dollars per share) | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.84<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted', window );">Risk free rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4.25%<span></span>
</td>
<td class="nump">4.25%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfOptionLifeShareOptionsGranted', window );">Term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0.98<span></span>
</td>
<td class="nump">0.98<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted', window );">Volatility</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">85.00%<span></span>
</td>
<td class="nump">85.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=gels_ConvertibleNoteMember', window );">Convertible Notes [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_BorrowingsDetailsLineItems', window );"><strong>Borrowings (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_WeightedAverageSharePriceShareOptionsGranted2019', window );">Stock price (in Dollars per share) | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.65<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted', window );">Risk free rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4.29%<span></span>
</td>
<td class="nump">4.29%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=gels_ConvertibleNoteMember', window );">Convertible Notes [Member] | Bottom of range [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_BorrowingsDetailsLineItems', window );"><strong>Borrowings (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfOptionLifeShareOptionsGranted', window );">Term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0.5<span></span>
</td>
<td class="nump">0.5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted', window );">Volatility</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">86.00%<span></span>
</td>
<td class="nump">86.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=gels_ConvertibleNoteMember', window );">Convertible Notes [Member] | Top of range [member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_BorrowingsDetailsLineItems', window );"><strong>Borrowings (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfOptionLifeShareOptionsGranted', window );">Term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1<span></span>
</td>
<td class="nump">1<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted', window );">Volatility</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">89.00%<span></span>
</td>
<td class="nump">89.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_LoanFromAssociatedEntitiesMember', window );">Loan from associated entities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_BorrowingsDetailsLineItems', window );"><strong>Borrowings (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_LoansMaturityTerm', window );">Loans maturity term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRate', window );">Percentage of loan interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_ShareholderLoansMember', window );">Shareholder Loans [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_BorrowingsDetailsLineItems', window );"><strong>Borrowings (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRate', window );">Percentage of loan interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LoansReceived', window );">Unsecured loan received, value (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,493,445<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssuedCapitalOrdinaryShares', window );">Ordinary shares issued, value (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 373,903<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=ifrs-full_ForeignCountriesMember', window );">Foreign Countries [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_BorrowingsDetailsLineItems', window );"><strong>Borrowings (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssueOfConvertibleInstruments', window );">Issuance of convertible notes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_BoardApprovedAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Board approved amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_BoardApprovedAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_BorrowingsDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_BorrowingsDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ConversionPricePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Conversion price, per share.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ConversionPricePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ConvertibleNoteFaceValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the amount of convertible note face value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ConvertibleNoteFaceValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ConvertibleNoteFundsReceived">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the amount of convertible note funds received.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ConvertibleNoteFundsReceived</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ConvertibleNoteOfferingRaising">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the amount of convertible note offering raising.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ConvertibleNoteOfferingRaising</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_LoansMaturityTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Maturity date of loans.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_LoansMaturityTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_PercentageOfConversionDiscount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of conversion discount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_PercentageOfConversionDiscount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_UnsecuredConvertibleNotesRedeemable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Unsecured convertible notes redeemable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_UnsecuredConvertibleNotesRedeemable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AccruedIncomeOtherThanContractAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of assets representing income that has been earned but is not yet a receivable, other than contract assets. [Refer: Contract assets]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AccruedIncomeOtherThanContractAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Adjustments for gains (losses) on changes in the fair value of derivatives to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: At fair value [member]; Derivatives [member]; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 20<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The interest rate on borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 7<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DerivativeFinancialLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DerivativeFinancialLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Total for all cash-generating units [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 36<br> -IssueDate 2024-01-01<br> -Paragraph 134<br> -Subparagraph d<br> -Clause v<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=36&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_134_d_v&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 36<br> -IssueDate 2024-01-01<br> -Paragraph 134<br> -Subparagraph e<br> -Clause v<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=36&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_134_e_v&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The expected volatility of the share price used to calculate the fair value of the share options granted. Expected volatility is a measure of the amount by which a price is expected to fluctuate during a period. The measure of volatility used in option pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period of time.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 2<br> -IssueDate 2024-01-01<br> -Paragraph 47<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=2&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_47_a_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfOptionLifeShareOptionsGranted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The option life of share options granted.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 2<br> -IssueDate 2024-01-01<br> -Paragraph 47<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=2&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_47_a_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfOptionLifeShareOptionsGranted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:decimalItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The implied yield currently available on zero-coupon government issues of the country in whose currency the exercise price for share options granted is expressed, with a remaining term equal to the expected term of the option being valued (based on the option's remaining contractual life and taking into account the effects of expected early exercise). [Refer: Government [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 2<br> -IssueDate 2024-01-01<br> -Paragraph 47<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=2&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_47_a_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 85<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in the number of ordinary shares issued. [Refer: Ordinary shares [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in equity resulting from the conversion of convertible instruments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IssueOfConvertibleInstruments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The change in equity resulting from the issuing of convertible instruments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IssueOfConvertibleInstruments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IssuedCapitalOrdinaryShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The nominal value of capital arising from issuing ordinary shares. [Refer: Issued capital]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IssuedCapitalOrdinaryShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of loans and advances the entity has made to banks that are measured at fair value through other comprehensive income. [Refer: Loans and advances to banks; Financial assets measured at fair value through other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LoansReceived">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of loans received.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LoansReceived</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_WeightedAverageSharePriceShareOptionsGranted2019">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The weighted average share price used as input to the option pricing model to calculate the fair value of share options granted. [Refer: Option pricing model [member]; Weighted average [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 2<br> -IssueDate 2024-01-01<br> -Paragraph 47<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=2&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_47_a_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_WeightedAverageSharePriceShareOptionsGranted2019</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=gels_May2023ConvertibleNoteMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=gels_May2023ConvertibleNoteMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=gels_February2024ConvertibleNoteMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=gels_February2024ConvertibleNoteMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=gels_May2024ConvertibleNotesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=gels_May2024ConvertibleNotesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=gels_FebruaryTwoZeroTwoFiveConvertibleNoteMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=gels_FebruaryTwoZeroTwoFiveConvertibleNoteMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=gels_OctoberTwoZeroTwoFourConvertibleNotesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=gels_OctoberTwoZeroTwoFourConvertibleNotesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=gels_February2025ConvertibleNotesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=gels_February2025ConvertibleNotesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=gels_TwoZeroTwoFiveConvertibleNoteMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=gels_TwoZeroTwoFiveConvertibleNoteMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=gels_ConvertibleNoteMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=gels_ConvertibleNoteMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_LoanFromAssociatedEntitiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=gels_LoanFromAssociatedEntitiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_ShareholderLoansMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=gels_ShareholderLoansMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=ifrs-full_ForeignCountriesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=ifrs-full_ForeignCountriesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>119
<FILENAME>R101.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>Borrowings - Schedule of Borrowings from Related Parties (Details) - AUD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentLiabilitiesAbstract', window );"><strong>Current liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ShorttermBorrowings', window );">Current liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 4,203,855<span></span>
</td>
<td class="nump">$ 2,084,152<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilitiesAbstract', window );"><strong>Non-current liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Non-current liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">13,550<span></span>
</td>
<td class="nump">1,759,447<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Liabilities current and non-current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">4,217,405<span></span>
</td>
<td class="nump">3,843,599<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_LoansFromDirectorsMember', window );">Loans from Directors [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentLiabilitiesAbstract', window );"><strong>Current liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ShorttermBorrowings', window );">Current liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">5,086<span></span>
</td>
<td class="nump">5,086<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_LoanFromAssociatedEntitiesMember', window );">Loan from associated entities [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentLiabilitiesAbstract', window );"><strong>Current liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ShorttermBorrowings', window );">Current liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">156,828<span></span>
</td>
<td class="nump">156,066<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilitiesAbstract', window );"><strong>Non-current liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Non-current liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_ShareholderLoansMember', window );">Shareholder Loans [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentLiabilitiesAbstract', window );"><strong>Current liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ShorttermBorrowings', window );">Current liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">2,485,632<span></span>
</td>
<td class="nump">1,923,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilitiesAbstract', window );"><strong>Non-current liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Non-current liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_ConvertibleNotesPayablesMember', window );">Convertible notes payables [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentLiabilitiesAbstract', window );"><strong>Current liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ShorttermBorrowings', window );">Current liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,037,413<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilitiesAbstract', window );"><strong>Non-current liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Non-current liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[5]</sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,745,897<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_DebtDiscountMember', window );">Debt Discount [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentLiabilitiesAbstract', window );"><strong>Current liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_BorrowingsDebtDiscount', window );">Debt Discount</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[5]</sup></td>
<td class="num">(481,104)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_LoanFromDirectorMember', window );">Loan from Director [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilitiesAbstract', window );"><strong>Non-current liabilities</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Non-current liabilities</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 13,550<span></span>
</td>
<td class="nump">$ 13,550<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">This is unsecured
and interest free loan with no maturity terms provided by directors of the Company.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">During the previous
financial years ended 30 June 2021 and 30 June 2020, the Company received unsecured loans from Nutrition DNA and Domalina Unit Trust.
These loans have a maturity term of 5 years, and 0.5% interest p.a. Nutrition DNA and Domalina Unit Trust are entities associated with
Nathan Givoni, a director of the Company. In FY 25, the Company extended the loan maturity date to 31 December&#160;2026.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">On 20 January&#160;2022
the Company entered into unsecured loan agreements with some of the Company&#8217;s existing shareholders (Lending shareholders). Under
the loan agreement, the Company received loans amounting to $1,493,445, at an interest rate of 12% per annum. The loans had an original
maturity term of 18-month and expected to be mature on 15 July 2023.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[4]</td>
<td style="vertical-align: top;" valign="top">On 5 May&#160;2023
the directors received Board approval to issue up to $1,000,000 in $1 unsecured convertible notes redeemable on 31 December&#160;2025,
an interest rate of 12% and a conversion discount of 12%. On a Liquidity event, or at least 90&#160;days prior to Maturity, each Noteholder
may elect to either Convert their Notes or redeem for Australian cash repayment. If the Noteholder elects to Convert, the number of fully
paid ordinary shares to be issued in satisfaction of the Convertible Notes will be determined by the market value being, determined as;</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[5]</td>
<td style="vertical-align: top;" valign="top">In accordance
with the policy noted in Note 3, when the Company&#8217;s shares attained a trading stock price upon the completion of the IPO and
listing of the Company&#8217;s shares, the Company valued and separately accounted for the derivative embedded within convertible
notes issued by the Company.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_BorrowingsDebtDiscount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of borrowings debt discount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_BorrowingsDebtDiscount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Borrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of outstanding funds that the entity is obligated to repay.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Borrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LongtermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The non-current portion of non-current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LongtermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ShorttermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ShorttermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_LoansFromDirectorsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=gels_LoansFromDirectorsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_LoanFromAssociatedEntitiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=gels_LoanFromAssociatedEntitiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_ShareholderLoansMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=gels_ShareholderLoansMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_ConvertibleNotesPayablesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=gels_ConvertibleNotesPayablesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_DebtDiscountMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=gels_DebtDiscountMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_LoanFromDirectorMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=gels_LoanFromDirectorMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>120
<FILENAME>R102.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Borrowings - Schedule of Borrowings from Related Parties (Parentheticals) (Details)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_LoanFromAssociatedEntitiesMember', window );">Loan from associated entities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfBorrowingsFromRelatedPartiesLineItems', window );"><strong>Schedule of Borrowings from Related Parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PeriodForInterestFreeLoanFromRelatedParties', window );">Period for interest free loan from related parties</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">5 years<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_PeriodForInterestFreeLoanFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Period for interest free loan from related parties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_PeriodForInterestFreeLoanFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfBorrowingsFromRelatedPartiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfBorrowingsFromRelatedPartiesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_LoanFromAssociatedEntitiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=gels_LoanFromAssociatedEntitiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>121
<FILENAME>R103.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Borrowings - Schedule of Movement of Shareholder Loans (Details) - AUD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfMovementOfShareholderLoansAbstract', window );"><strong>Schedule of Movement of Shareholder Loans [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_MovementofShareholderLoanBalance', window );">Opening Shareholder Loan balance</a></td>
<td class="nump">$ 1,923,000<span></span>
</td>
<td class="nump">$ 1,463,650<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_InterestAccruedAfterModificationOfShareholderLoan', window );">Interest accrued post modification</a></td>
<td class="nump">634,149<span></span>
</td>
<td class="nump">459,350<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RepaymentsOfCurrentBorrowings', window );">Repayment during the year</a></td>
<td class="num">(71,517)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_MovementofShareholderLoanBalance', window );">Closing Shareholder Loan balance</a></td>
<td class="nump">$ 2,485,632<span></span>
</td>
<td class="nump">$ 1,923,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_InterestAccruedAfterModificationOfShareholderLoan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Interest accrued after modification of shareholder loan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_InterestAccruedAfterModificationOfShareholderLoan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_MovementofShareholderLoanBalance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Movement of Shareholder Loan Balance.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_MovementofShareholderLoanBalance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfMovementOfShareholderLoansAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfMovementOfShareholderLoansAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RepaymentsOfCurrentBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for repayments of current borrowings. [Refer: Current borrowings]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 17<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_17&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RepaymentsOfCurrentBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>122
<FILENAME>R104.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Borrowings - Schedule of Movement of Convertible Notes (Details) - AUD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfMovementOfConvertibleNotesAbstract', window );"><strong>Schedule of Movement of Convertible Notes [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ConvertibleNoteBalance', window );">Opening convertible note balance</a></td>
<td class="nump">$ 1,745,897<span></span>
</td>
<td class="nump">$ 839,115<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ProceedsFromIssuanceOfConvertibleNotes', window );">Convertible notes issued &#8211; received in cash</a></td>
<td class="nump">1,327,262<span></span>
</td>
<td class="nump">855,834<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued', window );">Convertible notes issued &#8211; accrued (owing)</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(73,954)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued', window );">Interest accrued</a></td>
<td class="nump">169,343<span></span>
</td>
<td class="nump">124,902<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_RepaymentDuringPeriodOnConvertibleNotesIssued', window );">Repayment During the year &#8211; in cash</a></td>
<td class="num">(772,975)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued', window );">Convertible notes converted into shares</a></td>
<td class="num">(432,115)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ConvertibleNoteBalance', window );">Total of convertible notes</a></td>
<td class="nump">$ 2,037,412<span></span>
</td>
<td class="nump">$ 1,745,897<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Accrued expenses incurred during period on convertible notes issued.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ConvertibleNoteBalance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the amount of convertible note.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ConvertibleNoteBalance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the amount of convertible notes converted into shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Interest expenses accrued during period on convertible notes issued.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ProceedsFromIssuanceOfConvertibleNotes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Proceeds from issuance of convertible notes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ProceedsFromIssuanceOfConvertibleNotes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_RepaymentDuringPeriodOnConvertibleNotesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the amount of repayment during the year &#8211; in cash.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_RepaymentDuringPeriodOnConvertibleNotesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfMovementOfConvertibleNotesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfMovementOfConvertibleNotesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>123
<FILENAME>R105.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Borrowings - Schedule of Movement of Debt Discount on Convertible Notes (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfMovementOfDebtDiscountOnConvertibleNotesAbstract', window );"><strong>Schedule Of Movement Of Debt Discount On Convertible Notes Abstract</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod', window );">Debt discount on convertible notes recognised during the period</a></td>
<td class="nump">$ 1,279,184<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_CorrectionOfDebtDiscountsAndDerivativeLiability', window );">Correction of debt discount and derivative liability</a></td>
<td class="nump">292,961<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_AmortizationOfDebtDiscount', window );">Amortization of debt discount</a></td>
<td class="num">(1,091,041)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_TotalDebtDiscountOnConvertibleNotes', window );">Total debt discount on convertible notes</a></td>
<td class="nump">$ 481,104<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_AmortizationOfDebtDiscount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amortization of debt discount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_AmortizationOfDebtDiscount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_CorrectionOfDebtDiscountsAndDerivativeLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Correction of debt discount and derivative liability</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_CorrectionOfDebtDiscountsAndDerivativeLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Debt discount on convertible notes recognised during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfMovementOfDebtDiscountOnConvertibleNotesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfMovementOfDebtDiscountOnConvertibleNotesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_TotalDebtDiscountOnConvertibleNotes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total debt discount on convertible notes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_TotalDebtDiscountOnConvertibleNotes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>124
<FILENAME>R106.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Employee Benefits Provisions - Schedule of Employee Benefits Provisions Liabilities (Details) - AUD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentLiabilitiesAbstract', window );"><strong>Current liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentProvisionsForEmployeeBenefits', window );">Provision for Annual leave</a></td>
<td class="nump">$ 84,694<span></span>
</td>
<td class="nump">$ 98,368<span></span>
</td>
<td class="nump">$ 77,780<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilitiesAbstract', window );"><strong>Non-current liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentProvisionsForEmployeeBenefits', window );">Long service leave</a></td>
<td class="nump">24,992<span></span>
</td>
<td class="nump">20,018<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProvisionsForEmployeeBenefits', window );">Employee benefits provisions</a></td>
<td class="nump">$ 109,686<span></span>
</td>
<td class="nump">$ 118,386<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentProvisionsForEmployeeBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentProvisionsForEmployeeBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentProvisionsForEmployeeBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentProvisionsForEmployeeBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProvisionsForEmployeeBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProvisionsForEmployeeBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>125
<FILENAME>R107.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee Benefits Provisions - Schedule of Employee Entitlements Annual Leave (Details) - AUD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfEmployeeEntitlementsAnnualLeaveAbstract', window );"><strong>Schedule of Employee Entitlements Annual Leave [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentProvisionsForEmployeeBenefits', window );">Opening Balance</a></td>
<td class="nump">$ 98,368<span></span>
</td>
<td class="nump">$ 77,780<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_AnnualLeaveTakens', window );">Annual leave taken</a></td>
<td class="num">(20,504)<span></span>
</td>
<td class="num">(26,416)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_AdditionalProvisionsRaisedForAnnualLeave', window );">Additional provisions raised</a></td>
<td class="nump">6,830<span></span>
</td>
<td class="nump">47,004<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentProvisionsForEmployeeBenefits', window );">Closing balance</a></td>
<td class="nump">$ 84,694<span></span>
</td>
<td class="nump">$ 98,368<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_AdditionalProvisionsRaisedForAnnualLeave">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the value of additional provisions raised for annual leave.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_AdditionalProvisionsRaisedForAnnualLeave</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_AnnualLeaveTakens">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Annual leave taken.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_AnnualLeaveTakens</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfEmployeeEntitlementsAnnualLeaveAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfEmployeeEntitlementsAnnualLeaveAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentProvisionsForEmployeeBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentProvisionsForEmployeeBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>126
<FILENAME>R108.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Employee Benefits Provisions - Schedule of Employee Entitlements Long Service leave (Details) - AUD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveAbstract', window );"><strong>Schedule of Employee Entitlements Long Service leave [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentProvisionsForEmployeeBenefits', window );">Opening balance</a></td>
<td class="nump">$ 20,018<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_LongServiceLeaveTakenDuringThePeriod', window );">Long service leave taken during the period</a></td>
<td class="num">(4,496)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_AdditionalProvisionsRaisedForLongServiceLeave', window );">Additional provisions raised</a></td>
<td class="nump">9,470<span></span>
</td>
<td class="nump">20,018<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentProvisionsForEmployeeBenefits', window );">Closing balance</a></td>
<td class="nump">$ 24,992<span></span>
</td>
<td class="nump">$ 20,018<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_AdditionalProvisionsRaisedForLongServiceLeave">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the value of additional provisions raised for long service leave.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_AdditionalProvisionsRaisedForLongServiceLeave</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_LongServiceLeaveTakenDuringThePeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Long service leave taken during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_LongServiceLeaveTakenDuringThePeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NoncurrentProvisionsForEmployeeBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NoncurrentProvisionsForEmployeeBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>127
<FILENAME>R109.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Issued Capital (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Jun. 30, 2025 </div>
<div>$ / shares </div>
<div>shares</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssuedCapitalAbstract', window );"><strong>Issued Capital [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ProxyVote', window );">Proxy vote</a></td>
<td class="text">one<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PollVote', window );">Poll vote</a></td>
<td class="text">one<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_WarrantOutstanding', window );">Warrant outstanding</a></td>
<td class="nump">91,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_PurchaseOfCommonShare', window );">Purchase of common share</a></td>
<td class="nump">1<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExercisePriceShareOptionsGranted2019', window );">Exercise price | $ / shares</a></td>
<td class="nump">$ 5<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_WarrantsExpireDateOfIssuance', window );">Warrants expiration term</a></td>
<td class="text">5 years<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_PollVote">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the poll vote.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_PollVote</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ProxyVote">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the proxy vote.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ProxyVote</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_PurchaseOfCommonShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Purchase of common share.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_PurchaseOfCommonShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_WarrantOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the share of warrant outstanding.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_WarrantOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_WarrantsExpireDateOfIssuance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Warrants expire.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_WarrantsExpireDateOfIssuance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ExercisePriceShareOptionsGranted2019">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exercise price of share options granted.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 2<br> -IssueDate 2024-01-01<br> -Paragraph 47<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=2&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_47_a_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ExercisePriceShareOptionsGranted2019</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IssuedCapitalAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IssuedCapitalAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>128
<FILENAME>R110.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Issued Capital - Schedule of Ordinary Shares (Details) - Ordinary Shares [Member] - AUD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfOrdinarySharesLineItems', window );"><strong>Schedule of Ordinary Shares [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssuedAndFullyPaid', window );">Ordinary shares - fully paid, shares</a></td>
<td class="nump">10,028,025<span></span>
</td>
<td class="nump">8,118,075<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssuedCapitalOrdinaryShares', window );">Ordinary shares - fully paid, amount</a></td>
<td class="nump">$ 33,945,869<span></span>
</td>
<td class="nump">$ 26,608,227<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfOrdinarySharesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfOrdinarySharesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IssuedCapitalOrdinaryShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The nominal value of capital arising from issuing ordinary shares. [Refer: Issued capital]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IssuedCapitalOrdinaryShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfSharesIssuedAndFullyPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares issued by the entity, for which full payment has been received.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 79<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_79_a_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfSharesIssuedAndFullyPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfShareCapitalAxis=ifrs-full_OrdinarySharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfShareCapitalAxis=ifrs-full_OrdinarySharesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>129
<FILENAME>R111.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Issued Capital - Schedule of Movements in Ordinary Share Capital (Details) - AUD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract', window );"><strong>Schedule of Movements in Ordinary Share Capital [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssuedAndFullyPaid', window );">Opening balance, shares</a></td>
<td class="nump">8,118,075<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssuedCapitalOrdinaryShares', window );">Opening balance, amount</a></td>
<td class="nump">$ 26,608,227<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_InitialPublicOfferingShares', window );">Initial public offering, shares</a></td>
<td class="nump">1,300,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_InitialPublicOfferingIssuePrice', window );">Initial public offering, issue price</a></td>
<td class="nump">$ 6.08<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProceedsFromIssuingShares', window );">Initial public offering, amount</a></td>
<td class="nump">$ 7,913,463<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_SharesIssuedInLieuOfMarketingFeesShares', window );">Shares issued in Lieu of Marketing fees, shares</a></td>
<td class="nump">45,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_SharesIssuedInLieuOfMarketingFeesIssuePrice', window );">Shares issued in Lieu of Marketing fees, issue price</a></td>
<td class="nump">$ 2.55<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_SharesIssuedInLieuOfMarketingFeesAmount', window );">Shares issued in Lieu of Marketing fees, amount</a></td>
<td class="nump">$ 114,750<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_SharesIssuedInLieuOfInvestorFeesShares', window );">Shares issued in Lieu of Investor fees, shares</a></td>
<td class="nump">68,027<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_SharesIssuedInLieuOfInvestorFeesIssuePrice', window );">Shares issued in Lieu of Investor fees, issue price</a></td>
<td class="nump">$ 4.52<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_SharesIssuedInLieuOfInvestorFeesAmount', window );">Shares issued in Lieu of Investor fees, amount</a></td>
<td class="nump">$ 307,482<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ShareIssuedInLieuOfAdvisoryFeeShares', window );">Share issued in lieu of advisory fee, shares</a></td>
<td class="nump">100,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ShareIssuedInLieuOfAdvisoryFeeIssuePrice', window );">Share issued in lieu of advisory fee, issue price</a></td>
<td class="nump">$ 3.61<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ShareIssuedInLieuOfAdvisoryFeeAmount', window );">Share issued in lieu of advisory fee, amount</a></td>
<td class="nump">$ 361,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_LincolnParkSharePurchaseAgreementCommitmentShares', window );">Lincoln Park Share Purchase Agreement Commitment Shares, shares</a></td>
<td class="nump">175,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice', window );">Lincoln Park Share Purchase Agreement Commitment Shares, issue price</a></td>
<td class="nump">$ 1.35<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_LincolnParkSharePurchaseAgreementCommitmentSharesAmount', window );">Lincoln Park Share Purchase Agreement Commitment Shares, amount</a></td>
<td class="nump">$ 237,717<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ShareConversionOfConvertibleNotesShares', window );">Share conversion of convertible notes, shares</a></td>
<td class="nump">201,923<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ShareConversionOfConvertibleNotesIssuePrice', window );">Share conversion of convertible notes, issue price</a></td>
<td class="nump">$ 2.14<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ShareConversionOfConvertibleNotesAmount', window );">Share conversion of convertible notes, amount</a></td>
<td class="nump">$ 432,115<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_SharesIssuedToARCGroupForIPORelatedFeesShares', window );">Shares issued to ARC Group for IPO related fees, shares</a></td>
<td class="nump">20,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_SharesIssuedToARCGroupForIPORelatedFeesIssuePrice', window );">Shares issued to ARC Group for IPO related fees, issue price</a></td>
<td class="nump">$ 7.6<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_SharesIssuedToARCGroupForIPORelatedFeesAmount', window );">Shares issued to ARC Group for IPO related fees, amount</a></td>
<td class="nump">$ 152,048<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_CapitalRaisingCostShares', window );">Capital raising cost, shares</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_CapitalRaisingCostIssuePrice', window );">Capital raising cost, issue price</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_CapitalRaisingCostAmount', window );">Capital raising cost, amount</a></td>
<td class="num">$ (2,180,933)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NumberOfIssuedShares', window );">Total, shares</a></td>
<td class="nump">10,028,025<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssuedCapital', window );">Total, amount</a></td>
<td class="nump">$ 33,945,869<span></span>
</td>
<td class="nump">$ 26,608,227<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssuedAndFullyPaid', window );">Closing balance, shares</a></td>
<td class="nump">10,028,025<span></span>
</td>
<td class="nump">8,118,075<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssuedCapitalOrdinaryShares', window );">Closing balance, amount</a></td>
<td class="nump">$ 33,945,869<span></span>
</td>
<td class="nump">$ 26,608,227<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_CapitalRaisingCostAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the capital raising cost, amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_CapitalRaisingCostAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_CapitalRaisingCostIssuePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the capital raising cost, issue price.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_CapitalRaisingCostIssuePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_CapitalRaisingCostShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the shares value of capital raising cost shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_CapitalRaisingCostShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_InitialPublicOfferingIssuePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the initial public offering, issue price.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_InitialPublicOfferingIssuePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_InitialPublicOfferingShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Initial public offering shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_InitialPublicOfferingShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_LincolnParkSharePurchaseAgreementCommitmentShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the shares value of lincoln park share purchase agreement commitment shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_LincolnParkSharePurchaseAgreementCommitmentShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_LincolnParkSharePurchaseAgreementCommitmentSharesAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the lincoln park share purchase agreement commitment shares, amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_LincolnParkSharePurchaseAgreementCommitmentSharesAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the lincoln park share purchase agreement commitment shares, issue price.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_NumberOfIssuedShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the number of total shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_NumberOfIssuedShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ShareConversionOfConvertibleNotesAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the share conversion of convertible notes, amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ShareConversionOfConvertibleNotesAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ShareConversionOfConvertibleNotesIssuePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the share conversion of convertible notes, issue price.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ShareConversionOfConvertibleNotesIssuePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ShareConversionOfConvertibleNotesShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the shares value of share conversion of convertible notes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ShareConversionOfConvertibleNotesShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ShareIssuedInLieuOfAdvisoryFeeAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the share issued in lieu of advisory fee, amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ShareIssuedInLieuOfAdvisoryFeeAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ShareIssuedInLieuOfAdvisoryFeeIssuePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the share issued in lieu of advisory fee, issue price.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ShareIssuedInLieuOfAdvisoryFeeIssuePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ShareIssuedInLieuOfAdvisoryFeeShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Share issued in lieu of advisory fee, shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ShareIssuedInLieuOfAdvisoryFeeShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_SharesIssuedInLieuOfInvestorFeesAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the shares issued in lieu of investor fees, amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_SharesIssuedInLieuOfInvestorFeesAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_SharesIssuedInLieuOfInvestorFeesIssuePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the shares issued in lieu of investor fees, issue price.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_SharesIssuedInLieuOfInvestorFeesIssuePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_SharesIssuedInLieuOfInvestorFeesShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Shares issued in lieu of investor fees, shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_SharesIssuedInLieuOfInvestorFeesShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_SharesIssuedInLieuOfMarketingFeesAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the shares issued in lieu of marketing fees, amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_SharesIssuedInLieuOfMarketingFeesAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_SharesIssuedInLieuOfMarketingFeesIssuePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the shares issued in lieu of marketing fees, issue price.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_SharesIssuedInLieuOfMarketingFeesIssuePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_SharesIssuedInLieuOfMarketingFeesShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Shares issued in lieu of marketing fees, shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_SharesIssuedInLieuOfMarketingFeesShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_SharesIssuedToARCGroupForIPORelatedFeesAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the shares issued to arc group for ipo related fees, amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_SharesIssuedToARCGroupForIPORelatedFeesAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_SharesIssuedToARCGroupForIPORelatedFeesIssuePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the shares issued to arc group for ipo related fees, issue price.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_SharesIssuedToARCGroupForIPORelatedFeesIssuePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_SharesIssuedToARCGroupForIPORelatedFeesShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the shares value of shares issued to arc group for ipo related fees.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_SharesIssuedToARCGroupForIPORelatedFeesShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IssuedCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The nominal value of capital issued.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IssuedCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IssuedCapitalOrdinaryShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The nominal value of capital arising from issuing ordinary shares. [Refer: Issued capital]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IssuedCapitalOrdinaryShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfSharesIssuedAndFullyPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares issued by the entity, for which full payment has been received.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 79<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_79_a_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfSharesIssuedAndFullyPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProceedsFromIssuingShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from issuing shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 17<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_17_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProceedsFromIssuingShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>130
<FILENAME>R112.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Financial Risk Management (Details) - AUD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_FinancialRiskManagementAbstract', window );"><strong>Financial Risk Management [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Trade and other payables</a></td>
<td class="nump">$ 572,094<span></span>
</td>
<td class="nump">$ 1,558,186<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ShorttermBorrowings', window );">Current borrowings</a></td>
<td class="nump">4,203,855<span></span>
</td>
<td class="nump">2,084,152<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Non-current borrowings</a></td>
<td class="nump">13,550<span></span>
</td>
<td class="nump">1,759,447<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Non-current borrowings</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,759,447<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FairValueOfAcquiredReceivables', window );">Fair value</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_FinancialRiskManagementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_FinancialRiskManagementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CurrentPortionOfLongtermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The current portion of non-current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CurrentPortionOfLongtermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FairValueOfAcquiredReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The fair value of receivables acquired in a business combination. [Refer: Total for all business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2024-01-01<br> -Paragraph B64<br> -Subparagraph h<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B64_h_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FairValueOfAcquiredReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LongtermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The non-current portion of non-current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LongtermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ShorttermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ShorttermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherCurrentPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph k<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_k&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherCurrentPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>131
<FILENAME>R113.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Financial Risk Management - Schedule of Carrying Amount in the Statement of Financial Position (Details) - AUD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MaturityAxis=gels_WeightedAverageInterestRatePercentageMember', window );">Weighted average interest rate [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NonDerivativesAbstract', window );"><strong>Non-derivatives</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayables', window );">Trade payables</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherFinancialLiabilities', window );">Payroll liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_OtherLoans', window );">Other loans</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings</a></td>
<td class="nump">0.5<span></span>
</td>
<td class="nump">0.5<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearMember', window );">1 year or less [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NonDerivativesAbstract', window );"><strong>Non-derivatives</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayables', window );">Trade payables</a></td>
<td class="nump">182,632<span></span>
</td>
<td class="nump">387,034<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherFinancialLiabilities', window );">Payroll liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">702,619<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_OtherLoans', window );">Other loans</a></td>
<td class="nump">5,086<span></span>
</td>
<td class="nump">5,086<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">156,066<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Total non-derivatives</a></td>
<td class="nump">4,113,028<span></span>
</td>
<td class="nump">3,189,583<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MaturityAxis=gels_BetweenOneAndTwoYearsMember', window );">Between 1 and 2 years [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NonDerivativesAbstract', window );"><strong>Non-derivatives</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayables', window );">Trade payables</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherFinancialLiabilities', window );">Payroll liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_OtherLoans', window );">Other loans</a></td>
<td class="nump">13,550<span></span>
</td>
<td class="nump">13,550<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings</a></td>
<td class="nump">156,828<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Total non-derivatives</a></td>
<td class="nump">768,114<span></span>
</td>
<td class="nump">1,991,866<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MaturityAxis=gels_BetweenTwoAndFiveYearsMember', window );">Between 2 and 5 years [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NonDerivativesAbstract', window );"><strong>Non-derivatives</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayables', window );">Trade payables</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherFinancialLiabilities', window );">Payroll liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_OtherLoans', window );">Other loans</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Total non-derivatives</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MaturityAxis=gels_RemainingContractualMaturitiesMember', window );">Remaining contractual maturities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NonDerivativesAbstract', window );"><strong>Non-derivatives</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayables', window );">Trade payables</a></td>
<td class="nump">182,632<span></span>
</td>
<td class="nump">387,034<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherFinancialLiabilities', window );">Payroll liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">702,619<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_OtherLoans', window );">Other loans</a></td>
<td class="nump">18,636<span></span>
</td>
<td class="nump">18,636<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings</a></td>
<td class="nump">156,828<span></span>
</td>
<td class="nump">156,066<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Total non-derivatives</a></td>
<td class="nump">4,881,142<span></span>
</td>
<td class="nump">5,181,449<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ShareholderLoansMember', window );">Shareholder Loans [Member] | Weighted average interest rate [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NonDerivativesAbstract', window );"><strong>Non-derivatives</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings</a></td>
<td class="nump">12<span></span>
</td>
<td class="nump">12<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ShareholderLoansMember', window );">Shareholder Loans [Member] | 1 year or less [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NonDerivativesAbstract', window );"><strong>Non-derivatives</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings</a></td>
<td class="nump">2,485,632<span></span>
</td>
<td class="nump">1,938,778<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ShareholderLoansMember', window );">Shareholder Loans [Member] | Between 1 and 2 years [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NonDerivativesAbstract', window );"><strong>Non-derivatives</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ShareholderLoansMember', window );">Shareholder Loans [Member] | Between 2 and 5 years [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NonDerivativesAbstract', window );"><strong>Non-derivatives</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ShareholderLoansMember', window );">Shareholder Loans [Member] | Remaining contractual maturities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NonDerivativesAbstract', window );"><strong>Non-derivatives</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings</a></td>
<td class="nump">2,485,632<span></span>
</td>
<td class="nump">1,938,778<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ConvertibleNoteMember', window );">Convertible Notes [Member] | Weighted average interest rate [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NonDerivativesAbstract', window );"><strong>Non-derivatives</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings</a></td>
<td class="nump">12<span></span>
</td>
<td class="nump">12<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ConvertibleNoteMember', window );">Convertible Notes [Member] | 1 year or less [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NonDerivativesAbstract', window );"><strong>Non-derivatives</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings</a></td>
<td class="nump">528,488<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ConvertibleNoteMember', window );">Convertible Notes [Member] | Between 1 and 2 years [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NonDerivativesAbstract', window );"><strong>Non-derivatives</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">1,307,573<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ConvertibleNoteMember', window );">Convertible Notes [Member] | Between 2 and 5 years [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NonDerivativesAbstract', window );"><strong>Non-derivatives</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ConvertibleNoteMember', window );">Convertible Notes [Member] | Remaining contractual maturities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NonDerivativesAbstract', window );"><strong>Non-derivatives</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings</a></td>
<td class="nump">528,448<span></span>
</td>
<td class="nump">1,307,573<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ConvertibleNotesOneMember', window );">Convertible Notes [Member] | Weighted average interest rate [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NonDerivativesAbstract', window );"><strong>Non-derivatives</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings</a></td>
<td class="nump">6<span></span>
</td>
<td class="nump">6<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ConvertibleNotesOneMember', window );">Convertible Notes [Member] | 1 year or less [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NonDerivativesAbstract', window );"><strong>Non-derivatives</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings</a></td>
<td class="nump">911,320<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ConvertibleNotesOneMember', window );">Convertible Notes [Member] | Between 1 and 2 years [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NonDerivativesAbstract', window );"><strong>Non-derivatives</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">670,743<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ConvertibleNotesOneMember', window );">Convertible Notes [Member] | Between 2 and 5 years [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NonDerivativesAbstract', window );"><strong>Non-derivatives</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ConvertibleNotesOneMember', window );">Convertible Notes [Member] | Remaining contractual maturities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NonDerivativesAbstract', window );"><strong>Non-derivatives</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings</a></td>
<td class="nump">911,230<span></span>
</td>
<td class="nump">$ 670,743<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ConvertibleNotesTwoMember', window );">Convertible Notes [Member] | Weighted average interest rate [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NonDerivativesAbstract', window );"><strong>Non-derivatives</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings</a></td>
<td class="nump">20<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ConvertibleNotesTwoMember', window );">Convertible Notes [Member] | 1 year or less [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NonDerivativesAbstract', window );"><strong>Non-derivatives</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ConvertibleNotesTwoMember', window );">Convertible Notes [Member] | Between 1 and 2 years [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NonDerivativesAbstract', window );"><strong>Non-derivatives</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings</a></td>
<td class="nump">597,736<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ConvertibleNotesTwoMember', window );">Convertible Notes [Member] | Between 2 and 5 years [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NonDerivativesAbstract', window );"><strong>Non-derivatives</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ConvertibleNotesTwoMember', window );">Convertible Notes [Member] | Remaining contractual maturities [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_NonDerivativesAbstract', window );"><strong>Non-derivatives</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings</a></td>
<td class="nump">$ 597,736<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_NonDerivativesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_NonDerivativesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_OtherLoans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Other loans.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_OtherLoans</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Borrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of outstanding funds that the entity is obligated to repay.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Borrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_FinancialLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity&#8217;s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity&#8217;s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity&#8217;s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity&#8217;s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity&#8217;s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity&#8217;s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Classes of financial instruments [domain]; Financial assets; Derivatives [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 25<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_FinancialLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_OtherFinancialLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph m<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_m&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherFinancialLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of trade payables and other payables. [Refer: Trade payables; Other payables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph k<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_k&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=gels_WeightedAverageInterestRatePercentageMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=gels_WeightedAverageInterestRatePercentageMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=gels_BetweenOneAndTwoYearsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=gels_BetweenOneAndTwoYearsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=gels_BetweenTwoAndFiveYearsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=gels_BetweenTwoAndFiveYearsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_MaturityAxis=gels_RemainingContractualMaturitiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=gels_RemainingContractualMaturitiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ShareholderLoansMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ShareholderLoansMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ConvertibleNoteMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ConvertibleNoteMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ConvertibleNotesOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ConvertibleNotesOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ConvertibleNotesTwoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ClassesOfFinancialInstrumentsAxis=gels_ConvertibleNotesTwoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>132
<FILENAME>R114.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Key Management Personnel (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="5">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2029</div></th>
<th class="th"><div>Jun. 30, 2028</div></th>
<th class="th"><div>Jun. 30, 2027</div></th>
<th class="th"><div>Jun. 30, 2026</div></th>
<th class="th"><div>Jun. 30, 2025</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_KeyManagementPersonnelLineItems', window );"><strong>Key Management Personnel [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_SalaryAndBenefitsPercentage', window );">Percentage of salary and benefits</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">215.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_EBITDAMarginsPercentage', window );">Percentage of EBITDA margins</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(109.00%)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_SupportingAssetsPercentage', window );">Percentage of supporting assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=gels_LongTermEBITDAMember', window );">Long-Term EBITDA [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_KeyManagementPersonnelLineItems', window );"><strong>Key Management Personnel [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_LongTermPercentage', window );">Percentage of long-term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">29.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember', window );">Bottom of Range [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_KeyManagementPersonnelLineItems', window );"><strong>Key Management Personnel [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PercentageOfEntitysRevenue', window );">Revenue percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">18.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_LongTermAverageTimeframe', window );">Average timeframe term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">2 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember', window );">Top of Range [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_KeyManagementPersonnelLineItems', window );"><strong>Key Management Personnel [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PercentageOfEntitysRevenue', window );">Revenue percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">19.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_LongTermAverageTimeframe', window );">Average timeframe term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">3 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_CAPEXMember', window );">CAPEX [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_KeyManagementPersonnelLineItems', window );"><strong>Key Management Personnel [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_SupportingAssets', window );">Supporting assets (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 50,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GeographicalAreasAxis=gels_AUMember', window );">Australia [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_KeyManagementPersonnelLineItems', window );"><strong>Key Management Personnel [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TaxRateEffectFromChangeInTaxRate', window );">Tax rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">30.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_TerminalGrowthRate', window );">Terminal growth rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.50%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=gels_ForecastMember', window );">Forecast [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_KeyManagementPersonnelLineItems', window );"><strong>Key Management Personnel [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_SalaryAndBenefitsPercentage', window );">Percentage of salary and benefits</a></td>
<td class="nump">12.00%<span></span>
</td>
<td class="nump">20.00%<span></span>
</td>
<td class="nump">26.00%<span></span>
</td>
<td class="nump">113.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_EBITDAMarginsPercentage', window );">Percentage of EBITDA margins</a></td>
<td class="nump">29.00%<span></span>
</td>
<td class="nump">25.00%<span></span>
</td>
<td class="nump">7.00%<span></span>
</td>
<td class="num">(29.00%)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_EBITDAMarginsPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of EBITDA margins.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_EBITDAMarginsPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_KeyManagementPersonnelLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_KeyManagementPersonnelLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_LongTermAverageTimeframe">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The option life of long term average timeframe.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_LongTermAverageTimeframe</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_LongTermPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of long-term.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_LongTermPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_SalaryAndBenefitsPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of salary and benefits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_SalaryAndBenefitsPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_SupportingAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of supporting assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_SupportingAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_SupportingAssetsPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of supporting assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_SupportingAssetsPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_TerminalGrowthRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The percentage of terminal growth rate.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_TerminalGrowthRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PercentageOfEntitysRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The percentage of the entity's revenue. [Refer: Revenue]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 34<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PercentageOfEntitysRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TaxRateEffectFromChangeInTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from a change in tax rate. [Refer: Average effective tax rate; Applicable tax rate]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TaxRateEffectFromChangeInTaxRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=gels_LongTermEBITDAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BorrowingsByNameAxis=gels_LongTermEBITDAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_CAPEXMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=gels_CAPEXMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GeographicalAreasAxis=gels_AUMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GeographicalAreasAxis=gels_AUMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=gels_ForecastMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=gels_ForecastMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>133
<FILENAME>R115.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Key Management Personnel - Schedule of Persons were Directors of Gelteq Limited (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Jun. 30, 2025</div></th></tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_MrSimonHaydenSzewachMember', window );">Mr. Simon Hayden Szewach [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedLineItems', window );"><strong>Schedule of Persons were Directors of Gelteq Limited [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NameOfParentEntity', window );">Directors</a></td>
<td class="text">(Executive Chairman)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_MrNathanJacobGivoniMember', window );">Mr. Nathan Jacob Givoni [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedLineItems', window );"><strong>Schedule of Persons were Directors of Gelteq Limited [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NameOfParentEntity', window );">Directors</a></td>
<td class="text">(Executive Director)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_MrJeffreyWOlyniecMember', window );">Mr. Jeffrey W. Olyniec [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedLineItems', window );"><strong>Schedule of Persons were Directors of Gelteq Limited [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NameOfParentEntity', window );">Directors</a></td>
<td class="text">(Non-Executive Director) (Resigned on 30 September 2025)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_MrPhilipDalidakisMember', window );">Mr. Philip Dalidakis [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedLineItems', window );"><strong>Schedule of Persons were Directors of Gelteq Limited [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NameOfParentEntity', window );">Directors</a></td>
<td class="text">(Non-Executive Director)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_ProfDavidMortonMember', window );">Prof David Morton [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedLineItems', window );"><strong>Schedule of Persons were Directors of Gelteq Limited [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NameOfParentEntity', window );">Directors</a></td>
<td class="text">(Non-Executive Director) (Resigned on 30 April 2025)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NameOfParentEntity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The name of the entity's parent. [Refer: Parent [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2024-01-01<br> -Paragraph 13<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_13&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 138<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_138_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NameOfParentEntity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_MrSimonHaydenSzewachMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=gels_MrSimonHaydenSzewachMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_MrNathanJacobGivoniMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=gels_MrNathanJacobGivoniMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_MrJeffreyWOlyniecMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=gels_MrJeffreyWOlyniecMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_MrPhilipDalidakisMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=gels_MrPhilipDalidakisMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_ProfDavidMortonMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=gels_ProfDavidMortonMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>134
<FILENAME>R116.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Key Management Personnel - Schedule of Key Management Personnel of the Consolidated Entity (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfKeyManagementPersonnelOfTheConsolidatedEntityAbstract', window );"><strong>Schedule of Key Management Personnel of the Consolidated Entity [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits', window );">Short-term employee benefits</a></td>
<td class="nump">$ 391,887<span></span>
</td>
<td class="nump">$ 541,280<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits', window );">Post-employment benefits</a></td>
<td class="nump">40,156<span></span>
</td>
<td class="nump">57,670<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment', window );">Share-based payments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_KeyManagementPersonnelCompensation', window );">Total</a></td>
<td class="nump">$ 432,043<span></span>
</td>
<td class="nump">$ 598,950<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfKeyManagementPersonnelOfTheConsolidatedEntityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfKeyManagementPersonnelOfTheConsolidatedEntityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_KeyManagementPersonnelCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2024-01-01<br> -Paragraph 17<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_17&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_KeyManagementPersonnelCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of compensation to key management personnel in the form of post-employment benefits. [Refer: Key management personnel of entity or parent [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2024-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_17_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of compensation to key management personnel in the form of share-based payments. [Refer: Key management personnel of entity or parent [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2024-01-01<br> -Paragraph 17<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_17_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of compensation to key management personnel in the form of short-term employee benefits. [Refer: Key management personnel of entity or parent [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2024-01-01<br> -Paragraph 17<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_17_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>135
<FILENAME>R117.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Contingent Assets &amp; Liabilities and Commitments (Details)<br></strong></div></th>
<th class="th">
<div>Feb. 13, 2024 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfContingentLiabilitiesLineItems', window );"><strong>Contingent assets &amp; Liabilities Commitments [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashTransferred', window );">Cash payment | $</a></td>
<td class="nump">$ 100,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_IssueOfShareCapital', window );">Issue of share capital | shares</a></td>
<td class="nump">20,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_IssuePricePerShare', window );">Issue price per share | $ / shares</a></td>
<td class="nump">$ 5<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_IssueOfShareCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represent the shares value of issue of share capital.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_IssueOfShareCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_IssuePricePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Issue price per share.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_IssuePricePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashTransferred">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Total for all business combinations [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 3<br> -IssueDate 2024-01-01<br> -Paragraph B64<br> -Subparagraph f<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=3&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B64_f_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashTransferred</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfContingentLiabilitiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfContingentLiabilitiesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>136
<FILENAME>R118.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Capital Commitments &#8212; Property, Plant and Equipment (Details) - AUD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CapitalCommitmentsAbstract', window );"><strong>Capital Commitments &#8212; Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CapitalCommitments', window );">Capital commitments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CapitalCommitments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of future capital expenditures that the entity is committed to make.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CapitalCommitments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CapitalCommitmentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CapitalCommitmentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>137
<FILENAME>R119.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Related Party Transactions - Schedule of Transactions Occurred with Related Parties (Details) - AUD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract', window );"><strong>Schedule of Transactions Occurred with Related Parties [Abstract]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_InterestExpenseOnLoansFromDirectors', window );">Interest expense on loans from directors (as part of shareholder loan and convertible note issue)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">$ 634,150<span></span>
</td>
<td class="nump">$ 459,340<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestPayable', window );">Interest expense on loans from controlling entity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">763<span></span>
</td>
<td class="nump">764<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ManagementAndConsultingServices', window );">Management and consulting services</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">9,125<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RentalExpense', window );">Office Rental</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">48,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid', window );">Gain on modification of loans</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The interest is accrued and not paid</span></td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year the Company received Management and Legal services from Asiana Trading Corporation, an entity associated with Jeff Olyniec (until December 2021), a director of the Company.</span></td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_InterestExpenseOnLoansFromDirectors">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of interest expense on borrowings.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_InterestExpenseOnLoansFromDirectors</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ManagementAndConsultingServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of management and consulting services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ManagementAndConsultingServices</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The gain (loss) arising from the difference between the carrying amount of the financial liability extinguished and the measurement of the consideration paid (equity instruments issued) to the creditor. [Refer: Carrying amount [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRIC<br> -Number 19<br> -IssueDate 2024-01-01<br> -Paragraph 11<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRIC&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_11&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of interest recognised as a liability.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_RentalExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense recognised on rental activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 85<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_RentalExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>138
<FILENAME>R120.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>Related Party Transactions - Schedule of Outstanding Balances Arising from Transactions with Related Parties (Details) - AUD ($)<br></strong></div></th>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesAbstract', window );"><strong>Receivables from related parties</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Prepayments', window );">Prepayment</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">$ 33,088<span></span>
</td>
<td class="nump">$ 33,088<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeReceivables', window );">Accounts receivables</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">8,250<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties', window );">Total Receivables from related parties</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">33,088<span></span>
</td>
<td class="nump">41,338<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_OtherRelatedPartiesMember', window );">Payables to related parties [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayablesAbstract', window );"><strong>Payables to related parties</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayables', window );">Payables to by key management personnel directly</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 224,488<span></span>
</td>
</tr>
<tr><td colspan="3"></td></tr>
<tr><td colspan="3"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">During August 2022, the company as per agreement with Asiana Trading corporation paid first deposit for its future order. Asiana Trading Corporation is an entity associated with Jeff Olyniec, a director of the Company. The balance is included within Prepayments and other assets in the Condensed Consolidated Statement of Financial Position.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">During the year 30 June 2022, the Company entered into agreement with Lifestyle Breakthrough Pty Ltd. an entity associated with Nathan Givoni and Simon H. Szewach, directors of the Company for sale of goods &amp; service. The balance is included in Trade and other receivables in the Condensed Consolidated Statement of Financial Position and the amount has been written back during the current financial year.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">Payables to key management personnel are included within Wages payables in note 19.</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_Prepayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Receivables that represent amounts paid for goods and services before they have been delivered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_Prepayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of trade payables and other payables. [Refer: Trade payables; Other payables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 54<br> -Subparagraph k<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_54_k&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherPayablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherPayablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherReceivablesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherReceivablesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of receivables due from related parties. [Refer: Total for all related parties [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TradeReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount due from customers for goods and services sold.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TradeReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_OtherRelatedPartiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_OtherRelatedPartiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>139
<FILENAME>R121.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Related Party Transactions - Schedule of Balances are Outstanding with Related Parties (Details)<br></strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="4">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Oct. 31, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jun. 30, 2025 </div>
<div>AUD ($)</div>
</th>
<th class="th">
<div>Jun. 30, 2025 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jun. 30, 2024 </div>
<div>AUD ($)</div>
</th>
<th class="th">
<div>Jun. 30, 2024 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems', window );"><strong>Related Party Transactions - Schedule of Balances are Outstanding with Related Parties (Details) [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestExpenseOnBorrowings', window );">Interest charged</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 634,149<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 460,112<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssueOfConvertibleInstruments', window );">Proceeds from convertible note issue</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">$ 1,004,889<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 432,115<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_RepaymentsDuringTheYear', window );">Repayments during the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(327,490)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">53,115<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid', window );">Modification of fair value on extinguishment</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_InterestAccruedDuringTheYear', window );">Interest accrued during the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">549,470<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 397,834<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_RelatedPartiesMember', window );">Related Parties [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems', window );"><strong>Related Party Transactions - Schedule of Balances are Outstanding with Related Parties (Details) [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_BeginningOfTheAmountsPayableRelatedPartyTransactions', window );">Beginning of the period</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,662,411<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">502,237<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ReclassificationOfRelatedPartyLoan', window );">Reclassify &gt;5% holder as related party loan(i)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">762,340<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid', window );">Modification of fair value on extinguishment</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_InterestAccruedPostModification', window );">Interest accrued prior to modification</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_AmountsReceivedDuringThePeriod', window );">Repayments made during the period</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(71,517)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ClosingBalanceAmountsPayableRelatedPartyTransactions', window );">Closing Balance</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,140,364<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,662,411<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_LoansFromAssociatedEntitiesMember', window );">Loans from associated entities [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems', window );"><strong>Related Party Transactions - Schedule of Balances are Outstanding with Related Parties (Details) [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_BeginningOfTheAmountsPayableRelatedPartyTransactions', window );">Beginning of the period</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">156,068<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">155,304<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestExpenseOnBorrowings', window );">Interest charged</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">645<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">764<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ClosingBalanceAmountsPayableRelatedPartyTransactions', window );">Closing Balance</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 156,713<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 155,068<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_ConvertibleNotesFromRelatedPartiesMember', window );">Convertible Notes from Related Parties [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems', window );"><strong>Related Party Transactions - Schedule of Balances are Outstanding with Related Parties (Details) [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_BeginningOfTheAmountsPayableRelatedPartyTransactions', window );">Beginning of the period</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">759,678<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">76,485<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ReclassificationOfRelatedPartyLoan', window );">Reclassify &gt;5% holder as related party loan(i)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">287,886<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">328,928<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssueOfConvertibleInstruments', window );">Proceeds from convertible note issue</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">301,150<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_InterestAccruedDuringTheYear', window );">Interest accrued during the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">73,012<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">53,115<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ClosingBalanceAmountsPayableRelatedPartyTransactions', window );">Closing Balance</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 793,086<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 759,678<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr><td colspan="6"></td></tr>
<tr><td colspan="6"><table class="outerFootnotes" width="100%">
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[1]</td>
<td style="vertical-align: top;" valign="top">The Convertible Notes from directors relates to:
&#9679;	For 2024, convertible notes received from an entity related to Nathan Givoni, Executive Director, and Jeffrey Olyniec, Non-Executive Director.
&#9679;	For 2025, convertible notes received from an entity related to Nathan Givoni, Executive Director.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">Include convertible notes from shareholders holding more than
5% of issued capital not previously included as related party loan</td>
</tr>
</table></td></tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_AmountsReceivedDuringThePeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amounts received during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_AmountsReceivedDuringThePeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_BeginningOfTheAmountsPayableRelatedPartyTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Beginning of the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_BeginningOfTheAmountsPayableRelatedPartyTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ClosingBalanceAmountsPayableRelatedPartyTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Closing balance.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ClosingBalanceAmountsPayableRelatedPartyTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_InterestAccruedDuringTheYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount interest accrued during the year.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_InterestAccruedDuringTheYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_InterestAccruedPostModification">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the amount of interest accrued post modification.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_InterestAccruedPostModification</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ReclassificationOfRelatedPartyLoan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of Reclassification of related party loan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ReclassificationOfRelatedPartyLoan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_RepaymentsDuringTheYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Repayments during the year.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_RepaymentsDuringTheYear</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The gain (loss) arising from the difference between the carrying amount of the financial liability extinguished and the measurement of the consideration paid (equity instruments issued) to the creditor. [Refer: Carrying amount [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRIC<br> -Number 19<br> -IssueDate 2024-01-01<br> -Paragraph 11<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRIC&amp;num=19&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_11&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestExpenseOnBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of interest expense on borrowings. [Refer: Interest expense; Borrowings]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestExpenseOnBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IssueOfConvertibleInstruments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The change in equity resulting from the issuing of convertible instruments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IssueOfConvertibleInstruments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_RelatedPartiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=ifrs-full_RelatedPartiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_LoansFromAssociatedEntitiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=gels_LoansFromAssociatedEntitiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_ConvertibleNotesFromRelatedPartiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=gels_ConvertibleNotesFromRelatedPartiesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>140
<FILENAME>R122.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Interests in Subsidiaries - Schedule of Principal Subsidiaries (Details)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=gels_NutrigelUnitTrustMember', window );">Nutrigel Unit Trust [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsLineItems', window );"><strong>Schedule of Principal Subsidiaries [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CountryOfIncorporationOrResidenceOfSubsidiary', window );">Principal place of business / Country of incorporation</a></td>
<td class="text">Melbourne VIC Australia%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Ownership interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=gels_NutrigelPtyLtdMember', window );">Nutrigel Pty Ltd [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsLineItems', window );"><strong>Schedule of Principal Subsidiaries [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CountryOfIncorporationOrResidenceOfSubsidiary', window );">Principal place of business / Country of incorporation</a></td>
<td class="text">Melbourne VIC Australia%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Ownership interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=gels_SportSupplementsUnitTrustMember', window );">Sport Supplements Unit Trust [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsLineItems', window );"><strong>Schedule of Principal Subsidiaries [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CountryOfIncorporationOrResidenceOfSubsidiary', window );">Principal place of business / Country of incorporation</a></td>
<td class="text">Melbourne VIC Australia%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Ownership interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=gels_SportSupplementsPtyLtdMember', window );">Sport Supplements Pty Ltd [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsLineItems', window );"><strong>Schedule of Principal Subsidiaries [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CountryOfIncorporationOrResidenceOfSubsidiary', window );">Principal place of business / Country of incorporation</a></td>
<td class="text">Melbourne VIC Australia%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary', window );">Ownership interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CountryOfIncorporationOrResidenceOfSubsidiary">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The country in which a subsidiary of the entity is incorporated. [Refer: Total for all subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2024-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_16_b_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2024-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_17_b_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph 12<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_12_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph 19B<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_19B_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CountryOfIncorporationOrResidenceOfSubsidiary</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProportionOfOwnershipInterestInSubsidiary">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Total for all subsidiaries [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2024-01-01<br> -Paragraph 17<br> -Subparagraph b<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_17_b_iii&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2024-01-01<br> -Paragraph 16<br> -Subparagraph b<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_16_b_iii&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph 19B<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_19B_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProportionOfOwnershipInterestInSubsidiary</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=gels_NutrigelUnitTrustMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=gels_NutrigelUnitTrustMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=gels_NutrigelPtyLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=gels_NutrigelPtyLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=gels_SportSupplementsUnitTrustMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=gels_SportSupplementsUnitTrustMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_SignificantInvestmentsInSubsidiariesAxis=gels_SportSupplementsPtyLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SignificantInvestmentsInSubsidiariesAxis=gels_SportSupplementsPtyLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>141
<FILENAME>R123.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Remuneration of Auditors - Schedule of Services Provided by the Auditors (Details) - AUD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsLineItems', window );"><strong>Schedule of Services Provided by the Auditors [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AuditorsRemunerationForAuditServices', window );">Remuneration of auditors</a></td>
<td class="nump">$ 126,060<span></span>
</td>
<td class="nump">$ 249,055<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProductsAndServicesAxis=gels_AuditOrReviewOfTheConsolidatedFinancialStatementsUHYHainesNortonMember', window );">Audit or review of the consolidated financial statements - UHY Haines Norton [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsLineItems', window );"><strong>Schedule of Services Provided by the Auditors [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AuditorsRemunerationForAuditServices', window );">Remuneration of auditors</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">152,941<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProductsAndServicesAxis=gels_AuditAndReviewServicesMember', window );">Audit and Review Services - M&amp;K CPAS, PLLC [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsLineItems', window );"><strong>Schedule of Services Provided by the Auditors [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AuditorsRemunerationForAuditServices', window );">Remuneration of auditors</a></td>
<td class="nump">$ 126,060<span></span>
</td>
<td class="nump">$ 96,114<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AuditorsRemunerationForAuditServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of fees paid or payable to the entity's auditors for auditing services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AuditorsRemunerationForAuditServices</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProductsAndServicesAxis=gels_AuditOrReviewOfTheConsolidatedFinancialStatementsUHYHainesNortonMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProductsAndServicesAxis=gels_AuditOrReviewOfTheConsolidatedFinancialStatementsUHYHainesNortonMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProductsAndServicesAxis=gels_AuditAndReviewServicesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProductsAndServicesAxis=gels_AuditAndReviewServicesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>142
<FILENAME>R124.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Events After the Reporting Period (Details)<br></strong></div></th>
<th class="th">
<div>Jun. 30, 2024 </div>
<div>shares</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_EventsAftertheReportingPeriodDetailsLineItems', window );"><strong>Events After the Reporting Period [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">New shares issued</a></td>
<td class="nump">273,034<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=gels_LoansFromShareholdersMember', window );">Loans from Shareholders [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_EventsAftertheReportingPeriodDetailsLineItems', window );"><strong>Events After the Reporting Period [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">New shares issued</a></td>
<td class="nump">410,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_EventsAftertheReportingPeriodDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_EventsAftertheReportingPeriodDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NumberOfSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares issued by the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NumberOfSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=gels_LoansFromShareholdersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_NonadjustingEventsAfterReportingPeriodAxis=gels_LoansFromShareholdersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>143
<FILENAME>R125.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities - Schedule of Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities (Details)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Jun. 30, 2025 </div>
<div>AUD ($)</div>
</th>
<th class="th">
<div>Jun. 30, 2025 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jun. 30, 2024 </div>
<div>AUD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems', window );"><strong>Schedule of Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Loss before income tax expense for the year</a></td>
<td class="num">$ (6,645,453)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (3,546,195)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense', window );">Depreciation and amortisation</a></td>
<td class="nump">1,222,955<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,211,892<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Foreign exchange differences</a></td>
<td class="num">(126,206)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestExpense', window );">Interest expense</a></td>
<td class="nump">1,917,720<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">599,494<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_GainsOnLoanModifications', window );">Gain/loss on extinguishment</a></td>
<td class="num">(499,609)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives', window );">Gain/loss on derivative revaluation</a></td>
<td class="num">(301,052)<span></span>
</td>
<td class="num">$ (499,609)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_IncreaseDecreaseInGSTReceivable', window );">(Increase) / decrease in GST receivable</a></td>
<td class="num">(22,993)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(31,441)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_AdjustmentsForIncreaseDecreaseInGSTPayable', window );">Increase / (decrease) in GST payable</a></td>
<td class="nump">31,441<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(23,155)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_IncreaseDecreaseInAccountsReceivables', window );">(Increase) in accounts receivables</a></td>
<td class="num">(247,487)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">119,774<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInInventories', window );">(Increase) / decrease in inventory</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">95,201<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_IncreaseDecreaseInPrepaymentsAndOtherAssets', window );">(Increase) / decrease in prepayments and other assets</a></td>
<td class="nump">176,108<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,893<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_AdjustmentsForDecreaseIncreaseInDeferredRevenue', window );">Increase / (decrease) in deferred revenue</a></td>
<td class="num">(118,704)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_IncreaseDecreaseInPayrollLiabilities', window );">Increase in payroll liabilities</a></td>
<td class="num">(545,649)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">395,385<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_IncreaseDecreaseInProvisionForAnnualLeave', window );">Increase in provision for employee leave</a></td>
<td class="num">(8,700)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,606<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_IncreaseDecreaseInTradePayablesAndAccruals', window );">Increase in trade payables and accruals</a></td>
<td class="num">(308,057)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(12,927)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables', window );">(Increase)/decrease in trade and other receivable</a></td>
<td class="num">(45,931)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInOperatingActivities', window );">Net cash used in operating activities</a></td>
<td class="num">(5,521,617)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,070,471)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_SportSupplementsPtyLtdMember', window );">Sport Supplements Pty Ltd [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems', window );"><strong>Schedule of Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInOperatingActivities', window );">Net cash used in operating activities</a></td>
<td class="num">$ (5,521,617)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (1,070,473)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_AdjustmentsForDecreaseIncreaseInDeferredRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in deferred revenue.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_AdjustmentsForDecreaseIncreaseInDeferredRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_AdjustmentsForIncreaseDecreaseInGSTPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Adjustments for increase (decrease) in GST payable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_AdjustmentsForIncreaseDecreaseInGSTPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_GainsOnLoanModifications">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of interest income gains on loan modifications.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_GainsOnLoanModifications</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_IncreaseDecreaseInAccountsReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_IncreaseDecreaseInAccountsReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_IncreaseDecreaseInGSTReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in GST receivable, which represents the amount due from  for refunds of overpayments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_IncreaseDecreaseInGSTReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_IncreaseDecreaseInPayrollLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the amount due for insurance (or actual expenses) to cover the medical expenses and lost income for employees that are injured during the course of doing work-related activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_IncreaseDecreaseInPayrollLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_IncreaseDecreaseInPrepaymentsAndOtherAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the amount of outstanding money paid in advance for goods or services that bring economic benefits for future periods.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_IncreaseDecreaseInPrepaymentsAndOtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_IncreaseDecreaseInProvisionForAnnualLeave">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the current portion of the liability that represents various benefits due to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_IncreaseDecreaseInProvisionForAnnualLeave</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_IncreaseDecreaseInTradePayablesAndAccruals">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the amounts payable to vendors for goods and services received and the amount of obligations and expenses incurred but not paid.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_IncreaseDecreaseInTradePayablesAndAccruals</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDecreaseIncreaseInInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 20<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDecreaseIncreaseInInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 20<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Adjustments for increase (decrease) in trade and other payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other payables; Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 20<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CashFlowsFromUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities, from continuing and discontinued operations. [Refer: Revenue]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 10<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 50<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CashFlowsFromUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The gains (losses) resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 85<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Classes of financial instruments [domain]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 21<br> -IssueDate 2024-01-01<br> -Paragraph 52<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=21&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_52_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 35<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_35&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense arising from interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 28<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2024-01-01<br> -Paragraph B13<br> -Subparagraph f<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_B13_f&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) before tax expense or income. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2024-01-01<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2024-01-01<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_CategoriesOfRelatedPartiesAxis=gels_SportSupplementsPtyLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_CategoriesOfRelatedPartiesAxis=gels_SportSupplementsPtyLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>144
<FILENAME>R126.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Changes in Liabilities Arising from Financing Activities - Schedule of Changes in Liabilities Arising from Financing Activities (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Oct. 31, 2023</div></th>
<th class="th"><div>Jun. 30, 2025</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems', window );"><strong>Schedule of Changes in Liabilities Arising from Financing Activities [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LiabilitiesArisingFromFinancingActivities', window );">Balance at beginning</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,843,599<span></span>
</td>
<td class="nump">$ 2,488,600<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities', window );">Net cash from/(used in) financing activities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,453,511<span></span>
</td>
<td class="nump">843,939<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestPaidClassifiedAsFinancingActivities', window );">Accrued interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">804,255<span></span>
</td>
<td class="nump">585,013<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PaymentsForDebtIssueCosts', window );">Debt discount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(481,104)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssueOfConvertibleInstruments', window );">Share conversion of convertible notes</a></td>
<td class="num">$ (1,004,889)<span></span>
</td>
<td class="num">(432,115)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities', window );">Other changes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(73,954)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LiabilitiesArisingFromFinancingActivities', window );">Balance at ending</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,188,146<span></span>
</td>
<td class="nump">3,843,599<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis=gels_InterestBearingLoansAndBorrowingsMember', window );">Interest bearing loans and borrowings [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems', window );"><strong>Schedule of Changes in Liabilities Arising from Financing Activities [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LiabilitiesArisingFromFinancingActivities', window );">Balance at beginning</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,843,599<span></span>
</td>
<td class="nump">2,476,705<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities', window );">Net cash from/(used in) financing activities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,453,511<span></span>
</td>
<td class="nump">855,834<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestPaidClassifiedAsFinancingActivities', window );">Accrued interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">804,255<span></span>
</td>
<td class="nump">585,013<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PaymentsForDebtIssueCosts', window );">Debt discount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(481,104)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssueOfConvertibleInstruments', window );">Share conversion of convertible notes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(432,115)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities', window );">Other changes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(73,954)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LiabilitiesArisingFromFinancingActivities', window );">Balance at ending</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,188,146<span></span>
</td>
<td class="nump">3,843,599<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis=gels_LeaseLiabilityMember', window );">Lease liability [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems', window );"><strong>Schedule of Changes in Liabilities Arising from Financing Activities [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LiabilitiesArisingFromFinancingActivities', window );">Balance at beginning</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">11,895<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities', window );">Net cash from/(used in) financing activities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(11,895)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestPaidClassifiedAsFinancingActivities', window );">Accrued interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PaymentsForDebtIssueCosts', window );">Debt discount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssueOfConvertibleInstruments', window );">Share conversion of convertible notes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities', window );">Other changes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LiabilitiesArisingFromFinancingActivities', window );">Balance at ending</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in liabilities arising from financing activities resulting from financing cash flows. [Refer: Cash flows from (used in) financing activities; Liabilities arising from financing activities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 44B<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_44B_a&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in liabilities arising from financing activities resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities arising from financing activities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 44B<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_44B_e&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InterestPaidClassifiedAsFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for interest paid, classified as financing activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 31<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_31&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestPaidClassifiedAsFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_IssueOfConvertibleInstruments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The change in equity resulting from the issuing of convertible instruments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 106<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_IssueOfConvertibleInstruments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LiabilitiesArisingFromFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities for which cash flows were, or future cash flows will be, classified in the statement of cash flows as cash flows from financing activities. [Refer: Cash flows from (used in) financing activities; Liabilities]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 44D<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_44D&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LiabilitiesArisingFromFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_PaymentsForDebtIssueCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for debt issue costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2024-01-01<br> -Paragraph 17<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_17&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_PaymentsForDebtIssueCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis=gels_InterestBearingLoansAndBorrowingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis=gels_InterestBearingLoansAndBorrowingsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis=gels_LeaseLiabilityMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis=gels_LeaseLiabilityMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>145
<FILENAME>R127.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.25.3</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loss Per Share - Schedule of Loss Per Share (Details)<br></strong></div></th>
<th class="th" colspan="4">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Jun. 30, 2025 </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Jun. 30, 2025 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Jun. 30, 2024 </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Jun. 30, 2024 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_gels_ScheduleOfLossPerShareAbstract', window );"><strong>Schedule of Loss Per Share [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossAttributableToOwnersOfParent', window );">Loss after income tax attributable to the owners of Gelteq Limited | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (6,645,453)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (3,546,195)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_WeightedAverageShares', window );">Weighted average number of ordinary shares used in calculating basic earnings per share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,272,375<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,118,075<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_WeightedAverageShares', window );">Weighted average number of ordinary shares used in calculating diluted earnings per share*</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,272,375<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,118,075<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BasicEarningsLossPerShare', window );">Basic loss per share | (per share)</a></td>
<td class="num">$ (0.72)<span></span>
</td>
<td class="num">$ (0.72)<span></span>
</td>
<td class="num">$ (0.44)<span></span>
</td>
<td class="num">$ (0.44)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DilutedEarningsLossPerShare', window );">Diluted loss per share | (per share)</a></td>
<td class="num">$ (0.72)<span></span>
</td>
<td class="num">$ (0.72)<span></span>
</td>
<td class="num">$ (0.44)<span></span>
</td>
<td class="num">$ (0.44)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_gels_ScheduleOfLossPerShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">gels_ScheduleOfLossPerShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>gels_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BasicEarningsLossPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2024-01-01<br> -Paragraph 66<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2024-01-01<br> -Paragraph 67<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_67&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BasicEarningsLossPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DilutedEarningsLossPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2024-01-01<br> -Paragraph 66<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2024-03-27<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2024-01-01<br> -Paragraph 67<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_67&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DilutedEarningsLossPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-2022:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLossAttributableToOwnersOfParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2024-01-01<br> -Paragraph 81B<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_81B_a_ii&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ProfitLossAttributableToOwnersOfParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_WeightedAverageShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2024-01-01<br> -Paragraph 70<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2024-en-r&amp;anchor=para_70_b&amp;doctype=Standard<br> -URIDate 2024-03-27<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_WeightedAverageShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>146
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
// Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission.  Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105.
var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0);
e.removeAttribute('id');a.parentNode.appendChild(e)}}
if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'}
e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>147
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
.report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

.report table.authRefData a {
	display: block;
	font-weight: bold;
}

.report table.authRefData p {
	margin-top: 0px;
}

.report table.authRefData .hide {
	background-color: #2F4497;
	padding: 1px 3px 0px 0px;
	text-align: right;
}

.report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

.report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

.report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
.pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
.report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

.report hr {
	border: 1px solid #acf;
}

/* Top labels */
.report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

.report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

.report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	white-space: normal; /* word-wrap: break-word; */
}

.report td.pl a.a {
	cursor: pointer;
	display: block;
	width: 200px;
	overflow: hidden;
}

.report td.pl div.a {
	width: 200px;
}

.report td.pl a:hover {
	background-color: #ffc;
}

/* Header rows... */
.report tr.rh {
	background-color: #acf;
	color: black;
	font-weight: bold;
}

/* Calendars... */
.report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
.report .re, .report .reu {
	background-color: #def;
}

.report .reu td {
	border-bottom: 1px solid black;
}

/* Odd rows... */
.report .ro, .report .rou {
	background-color: white;
}

.report .rou td {
	border-bottom: 1px solid black;
}

.report .rou table td, .report .reu table td {
	border-bottom: 0px solid black;
}

/* styles for footnote marker */
.report .fn {
	white-space: nowrap;
}

/* styles for numeric types */
.report .num, .report .nump {
	text-align: right;
	white-space: nowrap;
}

.report .nump {
	padding-left: 2em;
}

.report .nump {
	padding: 0px 0.4em 0px 2em;
}

/* styles for text types */
.report .text {
	text-align: left;
	white-space: normal;
}

.report .text .big {
	margin-bottom: 1em;
	width: 17em;
}

.report .text .more {
	display: none;
}

.report .text .note {
	font-style: italic;
	font-weight: bold;
}

.report .text .small {
	width: 10em;
}

.report sup {
	font-style: italic;
}

.report .outerFootnotes {
	font-size: 1em;
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>149
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.25.3</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>227</ContextCount>
  <ElementCount>439</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>true</FootnotesReported>
  <SegmentCount>82</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>6</UnitCount>
  <MyReports>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>995100 - Document - Cover</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://xbrl.sec.gov/dei/role/document/Cover</Role>
      <ShortName>Cover</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>1</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R2.htm</HtmlFileName>
      <LongName>995300 - Document - Audit Information</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://xbrl.sec.gov/dei/role/document/AuditInformation</Role>
      <ShortName>Audit Information</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>2</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R3.htm</HtmlFileName>
      <LongName>995301 - Statement - Consolidated statement of profit or loss and other comprehensive income</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ConsolidatedIncomeStatement</Role>
      <ShortName>Consolidated statement of profit or loss and other comprehensive income</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>3</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R4.htm</HtmlFileName>
      <LongName>995302 - Statement - Consolidated Statement of Financial Position</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ConsolidatedBalanceSheet</Role>
      <ShortName>Consolidated Statement of Financial Position</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>4</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R5.htm</HtmlFileName>
      <LongName>995303 - Statement - Consolidated Statement of Changes in Equity</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ShareholdersEquityType2or3</Role>
      <ShortName>Consolidated Statement of Changes in Equity</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>5</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R6.htm</HtmlFileName>
      <LongName>995304 - Statement - Consolidated Statement of Cash Flows</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ConsolidatedCashFlow</Role>
      <ShortName>Consolidated Statement of Cash Flows</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>6</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R7.htm</HtmlFileName>
      <LongName>995305 - Disclosure - General Information</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/GeneralInformation</Role>
      <ShortName>General Information</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>7</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R8.htm</HtmlFileName>
      <LongName>995306 - Disclosure - Basis of Preparation</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/BasisofPreparation</Role>
      <ShortName>Basis of Preparation</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>8</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R9.htm</HtmlFileName>
      <LongName>995307 - Disclosure - Summary of Significant Accounting Policies</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/SummaryofSignificantAccountingPolicies</Role>
      <ShortName>Summary of Significant Accounting Policies</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>9</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R10.htm</HtmlFileName>
      <LongName>995308 - Disclosure - Critical Accounting Judgements, Estimates and Assumptions</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptions</Role>
      <ShortName>Critical Accounting Judgements, Estimates and Assumptions</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>10</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R11.htm</HtmlFileName>
      <LongName>995309 - Disclosure - Operating Segments</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/OperatingSegments</Role>
      <ShortName>Operating Segments</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>11</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R12.htm</HtmlFileName>
      <LongName>995310 - Disclosure - Revenue from Contracts with Customers</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/RevenuefromContractswithCustomers</Role>
      <ShortName>Revenue from Contracts with Customers</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>12</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R13.htm</HtmlFileName>
      <LongName>995311 - Disclosure - Other Income</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/OtherIncome</Role>
      <ShortName>Other Income</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>13</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R14.htm</HtmlFileName>
      <LongName>995312 - Disclosure - Employment Expenses</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/EmploymentExpenses</Role>
      <ShortName>Employment Expenses</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>14</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R15.htm</HtmlFileName>
      <LongName>995313 - Disclosure - Corporate Expenses</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/CorporateExpenses</Role>
      <ShortName>Corporate Expenses</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>15</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R16.htm</HtmlFileName>
      <LongName>995314 - Disclosure - IPO Related Expenses</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/IPORelatedExpenses</Role>
      <ShortName>IPO Related Expenses</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>16</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R17.htm</HtmlFileName>
      <LongName>995315 - Disclosure - Depreciation and Amortisation Expense</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/DepreciationandAmortisationExpense</Role>
      <ShortName>Depreciation and Amortisation Expense</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>17</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R18.htm</HtmlFileName>
      <LongName>995316 - Disclosure - Research Expenses</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ResearchExpenses</Role>
      <ShortName>Research Expenses</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>18</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R19.htm</HtmlFileName>
      <LongName>995317 - Disclosure - Finance Costs</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/FinanceCosts</Role>
      <ShortName>Finance Costs</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>19</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R20.htm</HtmlFileName>
      <LongName>995318 - Disclosure - Income Tax Expense</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/IncomeTaxExpense</Role>
      <ShortName>Income Tax Expense</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>20</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R21.htm</HtmlFileName>
      <LongName>995319 - Disclosure - Cash and Cash Equivalents</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/CashandCashEquivalents</Role>
      <ShortName>Cash and Cash Equivalents</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>21</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R22.htm</HtmlFileName>
      <LongName>995320 - Disclosure - Trade and Other Receivables</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/TradeandOtherReceivables</Role>
      <ShortName>Trade and Other Receivables</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>22</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R23.htm</HtmlFileName>
      <LongName>995321 - Disclosure - Prepayments and Other Assets</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/PrepaymentsandOtherAssets</Role>
      <ShortName>Prepayments and Other Assets</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>23</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R24.htm</HtmlFileName>
      <LongName>995322 - Disclosure - Intangible Assets</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/IntangibleAssets</Role>
      <ShortName>Intangible Assets</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>24</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R25.htm</HtmlFileName>
      <LongName>995323 - Disclosure - Trade and Other Payables</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/TradeandOtherPayables</Role>
      <ShortName>Trade and Other Payables</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>25</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R26.htm</HtmlFileName>
      <LongName>995324 - Disclosure - Deferred Revenue</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/DeferredRevenue</Role>
      <ShortName>Deferred Revenue</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>26</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R27.htm</HtmlFileName>
      <LongName>995325 - Disclosure - Borrowings</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/Borrowings</Role>
      <ShortName>Borrowings</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>27</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R28.htm</HtmlFileName>
      <LongName>995326 - Disclosure - Employee Benefits Provisions</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/EmployeeBenefitsProvisions</Role>
      <ShortName>Employee Benefits Provisions</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>28</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R29.htm</HtmlFileName>
      <LongName>995327 - Disclosure - Issued Capital</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/IssuedCapital</Role>
      <ShortName>Issued Capital</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>29</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R30.htm</HtmlFileName>
      <LongName>995328 - Disclosure - Dividends</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/Dividends</Role>
      <ShortName>Dividends</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>30</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R31.htm</HtmlFileName>
      <LongName>995329 - Disclosure - Financial Risk Management</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/FinancialRiskManagement</Role>
      <ShortName>Financial Risk Management</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>31</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R32.htm</HtmlFileName>
      <LongName>995330 - Disclosure - Key Management Personnel</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/KeyManagementPersonnel</Role>
      <ShortName>Key Management Personnel</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>32</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R33.htm</HtmlFileName>
      <LongName>995331 - Disclosure - Guarantees</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/Guarantees</Role>
      <ShortName>Guarantees</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>33</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R34.htm</HtmlFileName>
      <LongName>995332 - Disclosure - Contingent Assets &amp; Liabilities and Commitments</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ContingentAssetsLiabilitiesandCommitments</Role>
      <ShortName>Contingent Assets &amp; Liabilities and Commitments</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>34</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R35.htm</HtmlFileName>
      <LongName>995333 - Disclosure - Capital Commitments ??? Property, Plant and Equipment</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/CapitalCommitmentsPropertyPlantandEquipment</Role>
      <ShortName>Capital Commitments ??? Property, Plant and Equipment</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>35</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R36.htm</HtmlFileName>
      <LongName>995334 - Disclosure - Related Party Transactions</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/RelatedPartyTransactions</Role>
      <ShortName>Related Party Transactions</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>36</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R37.htm</HtmlFileName>
      <LongName>995335 - Disclosure - Interests in Subsidiaries</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/InterestsinSubsidiaries</Role>
      <ShortName>Interests in Subsidiaries</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>37</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R38.htm</HtmlFileName>
      <LongName>995336 - Disclosure - Remuneration of Auditors</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/RemunerationofAuditors</Role>
      <ShortName>Remuneration of Auditors</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>38</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R39.htm</HtmlFileName>
      <LongName>995337 - Disclosure - Events After the Reporting Period</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/EventsAftertheReportingPeriod</Role>
      <ShortName>Events After the Reporting Period</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>39</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R40.htm</HtmlFileName>
      <LongName>995338 - Disclosure - Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivities</Role>
      <ShortName>Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>40</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R41.htm</HtmlFileName>
      <LongName>995339 - Disclosure - Changes in Liabilities Arising from Financing Activities</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ChangesinLiabilitiesArisingfromFinancingActivities</Role>
      <ShortName>Changes in Liabilities Arising from Financing Activities</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>41</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R42.htm</HtmlFileName>
      <LongName>995340 - Disclosure - Loss Per Share</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/LossPerShare</Role>
      <ShortName>Loss Per Share</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>42</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R43.htm</HtmlFileName>
      <LongName>995447 - Disclosure - Insider Trading Policies and Procedures</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://xbrl.sec.gov/ecd/role/InsiderTradingPoliciesProc</Role>
      <ShortName>Insider Trading Policies and Procedures</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>43</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R44.htm</HtmlFileName>
      <LongName>995550 - Disclosure - Cybersecurity Risk Management and Strategy Disclosure</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure</Role>
      <ShortName>Cybersecurity Risk Management and Strategy Disclosure</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>44</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R45.htm</HtmlFileName>
      <LongName>996000 - Disclosure - Accounting Policies, by Policy (Policies)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/AccountingPoliciesByPolicy</Role>
      <ShortName>Accounting Policies, by Policy (Policies)</ShortName>
      <MenuCategory>Policies</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/SummaryofSignificantAccountingPolicies</ParentRole>
      <Position>45</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R46.htm</HtmlFileName>
      <LongName>996001 - Disclosure - Summary of Significant Accounting Policies (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/SummaryofSignificantAccountingPoliciesTables</Role>
      <ShortName>Summary of Significant Accounting Policies (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/SummaryofSignificantAccountingPolicies</ParentRole>
      <Position>46</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R47.htm</HtmlFileName>
      <LongName>996002 - Disclosure - Revenue from Contracts with Customers (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/RevenuefromContractswithCustomersTables</Role>
      <ShortName>Revenue from Contracts with Customers (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/RevenuefromContractswithCustomers</ParentRole>
      <Position>47</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R48.htm</HtmlFileName>
      <LongName>996003 - Disclosure - Other Income (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/OtherIncomeTables</Role>
      <ShortName>Other Income (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/OtherIncome</ParentRole>
      <Position>48</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R49.htm</HtmlFileName>
      <LongName>996004 - Disclosure - Employment Expenses (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/EmploymentExpensesTables</Role>
      <ShortName>Employment Expenses (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/EmploymentExpenses</ParentRole>
      <Position>49</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R50.htm</HtmlFileName>
      <LongName>996005 - Disclosure - Corporate Expenses (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/CorporateExpensesTables</Role>
      <ShortName>Corporate Expenses (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/CorporateExpenses</ParentRole>
      <Position>50</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R51.htm</HtmlFileName>
      <LongName>996006 - Disclosure - IPO Related Expenses (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/IPORelatedExpensesTables</Role>
      <ShortName>IPO Related Expenses (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/IPORelatedExpenses</ParentRole>
      <Position>51</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R52.htm</HtmlFileName>
      <LongName>996007 - Disclosure - Depreciation and Amortisation Expense (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/DepreciationandAmortisationExpenseTables</Role>
      <ShortName>Depreciation and Amortisation Expense (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/DepreciationandAmortisationExpense</ParentRole>
      <Position>52</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R53.htm</HtmlFileName>
      <LongName>996008 - Disclosure - Research Expenses (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ResearchExpensesTables</Role>
      <ShortName>Research Expenses (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/ResearchExpenses</ParentRole>
      <Position>53</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R54.htm</HtmlFileName>
      <LongName>996009 - Disclosure - Finance Costs (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/FinanceCostsTables</Role>
      <ShortName>Finance Costs (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/FinanceCosts</ParentRole>
      <Position>54</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R55.htm</HtmlFileName>
      <LongName>996010 - Disclosure - Income Tax Expense (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/IncomeTaxExpenseTables</Role>
      <ShortName>Income Tax Expense (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/IncomeTaxExpense</ParentRole>
      <Position>55</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R56.htm</HtmlFileName>
      <LongName>996011 - Disclosure - Cash and Cash Equivalents (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/CashandCashEquivalentsTables</Role>
      <ShortName>Cash and Cash Equivalents (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/CashandCashEquivalents</ParentRole>
      <Position>56</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R57.htm</HtmlFileName>
      <LongName>996012 - Disclosure - Trade and Other Receivables (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/TradeandOtherReceivablesTables</Role>
      <ShortName>Trade and Other Receivables (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/TradeandOtherReceivables</ParentRole>
      <Position>57</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R58.htm</HtmlFileName>
      <LongName>996013 - Disclosure - Prepayments and Other Assets (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/PrepaymentsandOtherAssetsTables</Role>
      <ShortName>Prepayments and Other Assets (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/PrepaymentsandOtherAssets</ParentRole>
      <Position>58</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R59.htm</HtmlFileName>
      <LongName>996014 - Disclosure - Intangible Assets (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/IntangibleAssetsTables</Role>
      <ShortName>Intangible Assets (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/IntangibleAssets</ParentRole>
      <Position>59</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R60.htm</HtmlFileName>
      <LongName>996015 - Disclosure - Trade and Other Payables (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/TradeandOtherPayablesTables</Role>
      <ShortName>Trade and Other Payables (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/TradeandOtherPayables</ParentRole>
      <Position>60</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R61.htm</HtmlFileName>
      <LongName>996016 - Disclosure - Deferred Revenue (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/DeferredRevenueTables</Role>
      <ShortName>Deferred Revenue (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/DeferredRevenue</ParentRole>
      <Position>61</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R62.htm</HtmlFileName>
      <LongName>996017 - Disclosure - Borrowings (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/BorrowingsTables</Role>
      <ShortName>Borrowings (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/Borrowings</ParentRole>
      <Position>62</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R63.htm</HtmlFileName>
      <LongName>996018 - Disclosure - Employee Benefits Provisions (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/EmployeeBenefitsProvisionsTables</Role>
      <ShortName>Employee Benefits Provisions (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/EmployeeBenefitsProvisions</ParentRole>
      <Position>63</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R64.htm</HtmlFileName>
      <LongName>996019 - Disclosure - Issued Capital (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/IssuedCapitalTables</Role>
      <ShortName>Issued Capital (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/IssuedCapital</ParentRole>
      <Position>64</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R65.htm</HtmlFileName>
      <LongName>996020 - Disclosure - Financial Risk Management (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/FinancialRiskManagementTables</Role>
      <ShortName>Financial Risk Management (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/FinancialRiskManagement</ParentRole>
      <Position>65</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R66.htm</HtmlFileName>
      <LongName>996021 - Disclosure - Key Management Personnel (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/KeyManagementPersonnelTables</Role>
      <ShortName>Key Management Personnel (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/KeyManagementPersonnel</ParentRole>
      <Position>66</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R67.htm</HtmlFileName>
      <LongName>996022 - Disclosure - Related Party Transactions (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/RelatedPartyTransactionsTables</Role>
      <ShortName>Related Party Transactions (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/RelatedPartyTransactions</ParentRole>
      <Position>67</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R68.htm</HtmlFileName>
      <LongName>996023 - Disclosure - Interests in Subsidiaries (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/InterestsinSubsidiariesTables</Role>
      <ShortName>Interests in Subsidiaries (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/InterestsinSubsidiaries</ParentRole>
      <Position>68</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R69.htm</HtmlFileName>
      <LongName>996024 - Disclosure - Remuneration of Auditors (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/RemunerationofAuditorsTables</Role>
      <ShortName>Remuneration of Auditors (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/RemunerationofAuditors</ParentRole>
      <Position>69</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R70.htm</HtmlFileName>
      <LongName>996025 - Disclosure - Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTables</Role>
      <ShortName>Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivities</ParentRole>
      <Position>70</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R71.htm</HtmlFileName>
      <LongName>996026 - Disclosure - Changes in Liabilities Arising from Financing Activities (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ChangesinLiabilitiesArisingfromFinancingActivitiesTables</Role>
      <ShortName>Changes in Liabilities Arising from Financing Activities (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/ChangesinLiabilitiesArisingfromFinancingActivities</ParentRole>
      <Position>71</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R72.htm</HtmlFileName>
      <LongName>996027 - Disclosure - Loss Per Share (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/LossPerShareTables</Role>
      <ShortName>Loss Per Share (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/LossPerShare</ParentRole>
      <Position>72</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R73.htm</HtmlFileName>
      <LongName>996028 - Disclosure - Summary of Significant Accounting Policies - Schedule of Class of Intangible Asset with a Finite Useful Life (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeTable</Role>
      <ShortName>Summary of Significant Accounting Policies - Schedule of Class of Intangible Asset with a Finite Useful Life (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>73</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R74.htm</HtmlFileName>
      <LongName>996029 - Disclosure - Critical Accounting Judgements, Estimates and Assumptions (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptionsDetails</Role>
      <ShortName>Critical Accounting Judgements, Estimates and Assumptions (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptions</ParentRole>
      <Position>74</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R75.htm</HtmlFileName>
      <LongName>996030 - Disclosure - Operating Segments (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/OperatingSegmentsDetails</Role>
      <ShortName>Operating Segments (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/OperatingSegments</ParentRole>
      <Position>75</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R76.htm</HtmlFileName>
      <LongName>996031 - Disclosure - Revenue from Contracts with Customers - Schedule of Revenue from Contracts with Customers (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofRevenuefromContractswithCustomersTable</Role>
      <ShortName>Revenue from Contracts with Customers - Schedule of Revenue from Contracts with Customers (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>76</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R77.htm</HtmlFileName>
      <LongName>996032 - Disclosure - Revenue from Contracts with Customers - Schedule of Disaggregation of Revenue by Geographical Location (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofDisaggregationofRevenuebyGeographicalLocationTable</Role>
      <ShortName>Revenue from Contracts with Customers - Schedule of Disaggregation of Revenue by Geographical Location (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>77</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R78.htm</HtmlFileName>
      <LongName>996033 - Disclosure - Other Income - Schedule of Other Income (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofOtherIncomeTable</Role>
      <ShortName>Other Income - Schedule of Other Income (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>78</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R79.htm</HtmlFileName>
      <LongName>996034 - Disclosure - Employment Expenses - Schedule of Employment Expenses (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofEmploymentExpensesTable</Role>
      <ShortName>Employment Expenses - Schedule of Employment Expenses (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>79</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R80.htm</HtmlFileName>
      <LongName>996035 - Disclosure - Corporate Expenses - Schedule of Corporate Expenses (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofCorporateExpensesTable</Role>
      <ShortName>Corporate Expenses - Schedule of Corporate Expenses (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>80</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R81.htm</HtmlFileName>
      <LongName>996036 - Disclosure - IPO Related Expenses - Schedule of IPO Related Expenses (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofIPORelatedExpensesTable</Role>
      <ShortName>IPO Related Expenses - Schedule of IPO Related Expenses (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>81</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R82.htm</HtmlFileName>
      <LongName>996037 - Disclosure - Depreciation and Amortisation Expense - Schedule of Depreciation and Amortisation Expense (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofDepreciationandAmortisationExpenseTable</Role>
      <ShortName>Depreciation and Amortisation Expense - Schedule of Depreciation and Amortisation Expense (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>82</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R83.htm</HtmlFileName>
      <LongName>996038 - Disclosure - Research Expenses - Schedule of Research Expenses (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofResearchExpensesTable</Role>
      <ShortName>Research Expenses - Schedule of Research Expenses (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>83</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R84.htm</HtmlFileName>
      <LongName>996039 - Disclosure - Finance Costs - Schedule of Finance Costs (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofFinanceCostsTable</Role>
      <ShortName>Finance Costs - Schedule of Finance Costs (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>84</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R85.htm</HtmlFileName>
      <LongName>996040 - Disclosure - Income Tax Expense - Schedule of Effective Income Tax Rate Reconciliation (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable</Role>
      <ShortName>Income Tax Expense - Schedule of Effective Income Tax Rate Reconciliation (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>85</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R86.htm</HtmlFileName>
      <LongName>996041 - Disclosure - Income Tax Expense - Schedule of Effective Income Tax Rate Reconciliation (Parentheticals) (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable_Parentheticals</Role>
      <ShortName>Income Tax Expense - Schedule of Effective Income Tax Rate Reconciliation (Parentheticals) (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>86</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R87.htm</HtmlFileName>
      <LongName>996042 - Disclosure - Income Tax Expense - Schedule of Other Deferred Tax Assets and Potential Tax Benefit for Tax Losses (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofOtherDeferredTaxAssetsandPotentialTaxBenefitforTaxLossesTable</Role>
      <ShortName>Income Tax Expense - Schedule of Other Deferred Tax Assets and Potential Tax Benefit for Tax Losses (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>87</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R88.htm</HtmlFileName>
      <LongName>996043 - Disclosure - Income Tax Expense - Schedule of Unused Tax Losses Deferred Tax Asset (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofUnusedTaxLossesDeferredTaxAssetTable</Role>
      <ShortName>Income Tax Expense - Schedule of Unused Tax Losses Deferred Tax Asset (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>88</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R89.htm</HtmlFileName>
      <LongName>996044 - Disclosure - Cash and Cash Equivalents - Schedule of Cash and Cash Equivalents (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofCashandCashEquivalentsTable</Role>
      <ShortName>Cash and Cash Equivalents - Schedule of Cash and Cash Equivalents (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>89</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R90.htm</HtmlFileName>
      <LongName>996045 - Disclosure - Trade and Other Receivables (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/TradeandOtherReceivablesDetails</Role>
      <ShortName>Trade and Other Receivables (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/TradeandOtherReceivablesTables</ParentRole>
      <Position>90</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R91.htm</HtmlFileName>
      <LongName>996046 - Disclosure - Trade and Other Receivables - Schedule of Trade and Other Receivables (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofTradeandOtherReceivablesTable</Role>
      <ShortName>Trade and Other Receivables - Schedule of Trade and Other Receivables (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>91</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R92.htm</HtmlFileName>
      <LongName>996047 - Disclosure - Prepayments and Other Assets - Schedule of Prepayments and Other Assets (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofPrepaymentsandOtherAssetsTable</Role>
      <ShortName>Prepayments and Other Assets - Schedule of Prepayments and Other Assets (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>92</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R93.htm</HtmlFileName>
      <LongName>996048 - Disclosure - Intangible Assets (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/IntangibleAssetsDetails</Role>
      <ShortName>Intangible Assets (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/IntangibleAssetsTables</ParentRole>
      <Position>93</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R94.htm</HtmlFileName>
      <LongName>996049 - Disclosure - Intangible Assets - Schedule of Intangible Assets (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofIntangibleAssetsTable</Role>
      <ShortName>Intangible Assets - Schedule of Intangible Assets (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>94</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R95.htm</HtmlFileName>
      <LongName>996050 - Disclosure - Intangible Assets - Schedule of Reconciliations of the Written Down Values (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofReconciliationsoftheWrittenDownValuesTable</Role>
      <ShortName>Intangible Assets - Schedule of Reconciliations of the Written Down Values (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>95</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R96.htm</HtmlFileName>
      <LongName>996051 - Disclosure - Trade and Other Payables - Schedule of Trade and Other Payables (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable</Role>
      <ShortName>Trade and Other Payables - Schedule of Trade and Other Payables (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>96</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R97.htm</HtmlFileName>
      <LongName>996052 - Disclosure - Deferred Revenue (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/DeferredRevenueDetails</Role>
      <ShortName>Deferred Revenue (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/DeferredRevenueTables</ParentRole>
      <Position>97</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R98.htm</HtmlFileName>
      <LongName>996053 - Disclosure - Deferred Revenue - Schedule of Deferred Revenue (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofDeferredRevenueTable</Role>
      <ShortName>Deferred Revenue - Schedule of Deferred Revenue (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>98</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R99.htm</HtmlFileName>
      <LongName>996054 - Disclosure - Deferred Revenue - Schedule of Recognised as Revenue in Future Periods (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofRecognisedasRevenueinFuturePeriodsTable</Role>
      <ShortName>Deferred Revenue - Schedule of Recognised as Revenue in Future Periods (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>99</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R100.htm</HtmlFileName>
      <LongName>996055 - Disclosure - Borrowings (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/BorrowingsDetails</Role>
      <ShortName>Borrowings (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/BorrowingsTables</ParentRole>
      <Position>100</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R101.htm</HtmlFileName>
      <LongName>996056 - Disclosure - Borrowings - Schedule of Borrowings from Related Parties (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable</Role>
      <ShortName>Borrowings - Schedule of Borrowings from Related Parties (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>101</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R102.htm</HtmlFileName>
      <LongName>996057 - Disclosure - Borrowings - Schedule of Borrowings from Related Parties (Parentheticals) (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable_Parentheticals</Role>
      <ShortName>Borrowings - Schedule of Borrowings from Related Parties (Parentheticals) (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>102</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R103.htm</HtmlFileName>
      <LongName>996058 - Disclosure - Borrowings - Schedule of Movement of Shareholder Loans (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofMovementofShareholderLoansTable</Role>
      <ShortName>Borrowings - Schedule of Movement of Shareholder Loans (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>103</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R104.htm</HtmlFileName>
      <LongName>996059 - Disclosure - Borrowings - Schedule of Movement of Convertible Notes (Details)</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofMovementofConvertibleNotesTable</Role>
      <ShortName>Borrowings - Schedule of Movement of Convertible Notes (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>104</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R105.htm</HtmlFileName>
      <LongName>996060 - Disclosure - Borrowings - Schedule of Movement of Debt Discount on Convertible Notes (Details)</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofMovementofDebtDiscountonConvertibleNotesTable</Role>
      <ShortName>Borrowings - Schedule of Movement of Debt Discount on Convertible Notes (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>105</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R106.htm</HtmlFileName>
      <LongName>996061 - Disclosure - Employee Benefits Provisions - Schedule of Employee Benefits Provisions Liabilities (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofEmployeeBenefitsProvisionsLiabilitiesTable</Role>
      <ShortName>Employee Benefits Provisions - Schedule of Employee Benefits Provisions Liabilities (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>106</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R107.htm</HtmlFileName>
      <LongName>996062 - Disclosure - Employee Benefits Provisions - Schedule of Employee Entitlements Annual Leave (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofEmployeeEntitlementsAnnualLeaveTable</Role>
      <ShortName>Employee Benefits Provisions - Schedule of Employee Entitlements Annual Leave (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>107</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R108.htm</HtmlFileName>
      <LongName>996063 - Disclosure - Employee Benefits Provisions - Schedule of Employee Entitlements Long Service leave (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofEmployeeEntitlementsLongServiceleaveTable</Role>
      <ShortName>Employee Benefits Provisions - Schedule of Employee Entitlements Long Service leave (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>108</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R109.htm</HtmlFileName>
      <LongName>996064 - Disclosure - Issued Capital (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/IssuedCapitalDetails</Role>
      <ShortName>Issued Capital (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/IssuedCapitalTables</ParentRole>
      <Position>109</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R110.htm</HtmlFileName>
      <LongName>996065 - Disclosure - Issued Capital - Schedule of Ordinary Shares (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofOrdinarySharesTable</Role>
      <ShortName>Issued Capital - Schedule of Ordinary Shares (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>110</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R111.htm</HtmlFileName>
      <LongName>996066 - Disclosure - Issued Capital - Schedule of Movements in Ordinary Share Capital (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable</Role>
      <ShortName>Issued Capital - Schedule of Movements in Ordinary Share Capital (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>111</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R112.htm</HtmlFileName>
      <LongName>996067 - Disclosure - Financial Risk Management (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/FinancialRiskManagementDetails</Role>
      <ShortName>Financial Risk Management (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/FinancialRiskManagementTables</ParentRole>
      <Position>112</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R113.htm</HtmlFileName>
      <LongName>996068 - Disclosure - Financial Risk Management - Schedule of Carrying Amount in the Statement of Financial Position (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable</Role>
      <ShortName>Financial Risk Management - Schedule of Carrying Amount in the Statement of Financial Position (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>113</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R114.htm</HtmlFileName>
      <LongName>996069 - Disclosure - Key Management Personnel (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/KeyManagementPersonnelDetails</Role>
      <ShortName>Key Management Personnel (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/KeyManagementPersonnelTables</ParentRole>
      <Position>114</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R115.htm</HtmlFileName>
      <LongName>996070 - Disclosure - Key Management Personnel - Schedule of Persons were Directors of Gelteq Limited (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofPersonswereDirectorsofGelteqLimitedTable</Role>
      <ShortName>Key Management Personnel - Schedule of Persons were Directors of Gelteq Limited (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>115</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R116.htm</HtmlFileName>
      <LongName>996071 - Disclosure - Key Management Personnel - Schedule of Key Management Personnel of the Consolidated Entity (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofKeyManagementPersonneloftheConsolidatedEntityTable</Role>
      <ShortName>Key Management Personnel - Schedule of Key Management Personnel of the Consolidated Entity (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>116</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R117.htm</HtmlFileName>
      <LongName>996072 - Disclosure - Contingent Assets &amp; Liabilities and Commitments (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ContingentAssetsLiabilitiesandCommitmentsDetails</Role>
      <ShortName>Contingent Assets &amp; Liabilities and Commitments (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/ContingentAssetsLiabilitiesandCommitments</ParentRole>
      <Position>117</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R118.htm</HtmlFileName>
      <LongName>996073 - Disclosure - Capital Commitments ??? Property, Plant and Equipment (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/CapitalCommitmentsPropertyPlantandEquipmentDetails</Role>
      <ShortName>Capital Commitments ??? Property, Plant and Equipment (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/CapitalCommitmentsPropertyPlantandEquipment</ParentRole>
      <Position>118</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R119.htm</HtmlFileName>
      <LongName>996074 - Disclosure - Related Party Transactions - Schedule of Transactions Occurred with Related Parties (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofTransactionsOccurredwithRelatedPartiesTable</Role>
      <ShortName>Related Party Transactions - Schedule of Transactions Occurred with Related Parties (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>119</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R120.htm</HtmlFileName>
      <LongName>996075 - Disclosure - Related Party Transactions - Schedule of Outstanding Balances Arising from Transactions with Related Parties (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable</Role>
      <ShortName>Related Party Transactions - Schedule of Outstanding Balances Arising from Transactions with Related Parties (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>120</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R121.htm</HtmlFileName>
      <LongName>996076 - Disclosure - Related Party Transactions - Schedule of Balances are Outstanding with Related Parties (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofBalancesareOutstandingwithRelatedPartiesTable</Role>
      <ShortName>Related Party Transactions - Schedule of Balances are Outstanding with Related Parties (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>121</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R122.htm</HtmlFileName>
      <LongName>996077 - Disclosure - Interests in Subsidiaries - Schedule of Principal Subsidiaries (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofPrincipalSubsidiariesTable</Role>
      <ShortName>Interests in Subsidiaries - Schedule of Principal Subsidiaries (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>122</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R123.htm</HtmlFileName>
      <LongName>996078 - Disclosure - Remuneration of Auditors - Schedule of Services Provided by the Auditors (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofServicesProvidedbytheAuditorsTable</Role>
      <ShortName>Remuneration of Auditors - Schedule of Services Provided by the Auditors (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>123</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R124.htm</HtmlFileName>
      <LongName>996079 - Disclosure - Events After the Reporting Period (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/EventsAftertheReportingPeriodDetails</Role>
      <ShortName>Events After the Reporting Period (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://www.gelteq.com/role/EventsAftertheReportingPeriod</ParentRole>
      <Position>124</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R125.htm</HtmlFileName>
      <LongName>996080 - Disclosure - Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities - Schedule of Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable</Role>
      <ShortName>Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities - Schedule of Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>125</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R126.htm</HtmlFileName>
      <LongName>996081 - Disclosure - Changes in Liabilities Arising from Financing Activities - Schedule of Changes in Liabilities Arising from Financing Activities (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesTable</Role>
      <ShortName>Changes in Liabilities Arising from Financing Activities - Schedule of Changes in Liabilities Arising from Financing Activities (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>126</Position>
    </Report>
    <Report instance="ea0265278-20f_gelteq.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R127.htm</HtmlFileName>
      <LongName>996082 - Disclosure - Loss Per Share - Schedule of Loss Per Share (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.gelteq.com/role/ScheduleofLossPerShareTable</Role>
      <ShortName>Loss Per Share - Schedule of Loss Per Share (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>127</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <InputFiles>
    <File doctype="20-F" isDefinitelyFs="true" isIfrs="true" isUsgaap="true" original="ea0265278-20f_gelteq.htm">ea0265278-20f_gelteq.htm</File>
    <File>gels-20250630.xsd</File>
    <File>gels-20250630_cal.xml</File>
    <File>gels-20250630_def.xml</File>
    <File>gels-20250630_lab.xml</File>
    <File>gels-20250630_pre.xml</File>
  </InputFiles>
  <SupplementalFiles>
    <File>image_001.jpg</File>
    <File>image_002.jpg</File>
    <File>image_003.jpg</File>
    <File>image_004.jpg</File>
  </SupplementalFiles>
  <BaseTaxonomies>
    <BaseTaxonomy items="1">http://xbrl.sec.gov/cyd/2024</BaseTaxonomy>
    <BaseTaxonomy items="46">http://xbrl.sec.gov/dei/2024</BaseTaxonomy>
    <BaseTaxonomy items="1">http://xbrl.sec.gov/ecd/2024</BaseTaxonomy>
    <BaseTaxonomy items="682">https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>true</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>152
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "version": "2.2",
 "instance": {
  "ea0265278-20f_gelteq.htm": {
   "nsprefix": "gels",
   "nsuri": "http://www.gelteq.com/20250630",
   "dts": {
    "inline": {
     "local": [
      "ea0265278-20f_gelteq.htm"
     ]
    },
    "schema": {
     "local": [
      "gels-20250630.xsd"
     ],
     "remote": [
      "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xl-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xlink-2003-12-31.xsd",
      "http://www.xbrl.org/2005/xbrldt-2005.xsd",
      "http://www.xbrl.org/2006/ref-2006-02-27.xsd",
      "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/reference-2009-12-16.xsd",
      "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd",
      "https://www.xbrl.org/dtr/type/2022-03-31/types.xsd",
      "https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd",
      "https://xbrl.fasb.org/srt/2024/elts/srt-roles-2024.xsd",
      "https://xbrl.fasb.org/srt/2024/elts/srt-types-2024.xsd",
      "https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd",
      "https://xbrl.fasb.org/us-gaap/2024/elts/us-roles-2024.xsd",
      "https://xbrl.fasb.org/us-gaap/2024/elts/us-types-2024.xsd",
      "https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/dimensions/rol_full_ifrs-dim_2024-03-27.xsd",
      "https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd",
      "https://xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "https://xbrl.sec.gov/country/2024/country-2024.xsd",
      "https://xbrl.sec.gov/currency/2024/currency-2024.xsd",
      "https://xbrl.sec.gov/cyd/2024/cyd-2024.xsd",
      "https://xbrl.sec.gov/cyd/2024/cyd-af-2024.xsd",
      "https://xbrl.sec.gov/dei/2024/dei-2024.xsd",
      "https://xbrl.sec.gov/dei/2024/dei-2024_def.xsd",
      "https://xbrl.sec.gov/dei/2024/dei-2024_lab.xsd",
      "https://xbrl.sec.gov/dei/2024/dei-2024_pre.xsd",
      "https://xbrl.sec.gov/dei/2024/dei-sub-2024.xsd",
      "https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd",
      "https://xbrl.sec.gov/ecd/2024/ecd-sub-2024.xsd",
      "https://xbrl.sec.gov/sic/2024/sic-2024.xsd",
      "https://xbrl.sec.gov/stpr/2024/stpr-2024.xsd"
     ]
    },
    "calculationLink": {
     "local": [
      "gels-20250630_cal.xml"
     ]
    },
    "definitionLink": {
     "local": [
      "gels-20250630_def.xml"
     ],
     "remote": [
      "https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/dimensions/dim_full_ifrs_2024-03-27_role-995000.xml"
     ]
    },
    "labelLink": {
     "local": [
      "gels-20250630_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "gels-20250630_pre.xml"
     ]
    }
   },
   "keyStandard": 261,
   "keyCustom": 178,
   "axisStandard": 21,
   "axisCustom": 0,
   "memberStandard": 15,
   "memberCustom": 63,
   "hidden": {
    "total": 186,
    "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full": 139,
    "http://www.gelteq.com/20250630": 44,
    "http://xbrl.sec.gov/dei/2024": 3
   },
   "contextCount": 227,
   "entityCount": 1,
   "segmentCount": 82,
   "elementCount": 923,
   "unitCount": 6,
   "baseTaxonomies": {
    "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full": 682,
    "http://xbrl.sec.gov/dei/2024": 46,
    "http://xbrl.sec.gov/ecd/2024": 1,
    "http://xbrl.sec.gov/cyd/2024": 1
   },
   "report": {
    "R1": {
     "role": "http://xbrl.sec.gov/dei/role/document/Cover",
     "longName": "995100 - Document - Cover",
     "shortName": "Cover",
     "isDefault": "true",
     "groupType": "document",
     "subGroupType": "",
     "menuCat": "Cover",
     "order": "1",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "dei:DocumentType",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "b",
       "p",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "dei:DocumentType",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "b",
       "p",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R2": {
     "role": "http://xbrl.sec.gov/dei/role/document/AuditInformation",
     "longName": "995300 - Document - Audit Information",
     "shortName": "Audit Information",
     "isDefault": "false",
     "groupType": "document",
     "subGroupType": "",
     "menuCat": "Cover",
     "order": "2",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "dei:AuditorName",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "dei:AuditorName",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R3": {
     "role": "http://www.gelteq.com/role/ConsolidatedIncomeStatement",
     "longName": "995301 - Statement - Consolidated statement of profit or loss and other comprehensive income",
     "shortName": "Consolidated statement of profit or loss and other comprehensive income",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "",
     "menuCat": "Statements",
     "order": "3",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:RevenueFromContractsWithCustomers",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:CostOfSales",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "unique": true
     }
    },
    "R4": {
     "role": "http://www.gelteq.com/role/ConsolidatedBalanceSheet",
     "longName": "995302 - Statement - Consolidated Statement of Financial Position",
     "shortName": "Consolidated Statement of Financial Position",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "",
     "menuCat": "Statements",
     "order": "4",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:CashAndCashEquivalents",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:CurrentAssets",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "unique": true
     }
    },
    "R5": {
     "role": "http://www.gelteq.com/role/ShareholdersEquityType2or3",
     "longName": "995303 - Statement - Consolidated Statement of Changes in Equity",
     "shortName": "Consolidated Statement of Changes in Equity",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "",
     "menuCat": "Statements",
     "order": "5",
     "firstAnchor": {
      "contextRef": "c6",
      "name": "ifrs-full:Equity",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c6",
      "name": "ifrs-full:Equity",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R6": {
     "role": "http://www.gelteq.com/role/ConsolidatedCashFlow",
     "longName": "995304 - Statement - Consolidated Statement of Cash Flows",
     "shortName": "Consolidated Statement of Cash Flows",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "",
     "menuCat": "Statements",
     "order": "6",
     "firstAnchor": {
      "contextRef": "c3",
      "name": "ifrs-full:ReceiptsFromSalesOfGoodsAndRenderingOfServices",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c3",
      "name": "gels:TaxIncentivesFromResearchAndDevelopmentOperatingActivities",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "unique": true
     }
    },
    "R7": {
     "role": "http://www.gelteq.com/role/GeneralInformation",
     "longName": "995305 - Disclosure - General Information",
     "shortName": "General Information",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "7",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R8": {
     "role": "http://www.gelteq.com/role/BasisofPreparation",
     "longName": "995306 - Disclosure - Basis of Preparation",
     "shortName": "Basis of Preparation",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "8",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R9": {
     "role": "http://www.gelteq.com/role/SummaryofSignificantAccountingPolicies",
     "longName": "995307 - Disclosure - Summary of Significant Accounting Policies",
     "shortName": "Summary of Significant Accounting Policies",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "9",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R10": {
     "role": "http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptions",
     "longName": "995308 - Disclosure - Critical Accounting Judgements, Estimates and Assumptions",
     "shortName": "Critical Accounting Judgements, Estimates and Assumptions",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "10",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R11": {
     "role": "http://www.gelteq.com/role/OperatingSegments",
     "longName": "995309 - Disclosure - Operating Segments",
     "shortName": "Operating Segments",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "11",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R12": {
     "role": "http://www.gelteq.com/role/RevenuefromContractswithCustomers",
     "longName": "995310 - Disclosure - Revenue from Contracts with Customers",
     "shortName": "Revenue from Contracts with Customers",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "12",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R13": {
     "role": "http://www.gelteq.com/role/OtherIncome",
     "longName": "995311 - Disclosure - Other Income",
     "shortName": "Other Income",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "13",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R14": {
     "role": "http://www.gelteq.com/role/EmploymentExpenses",
     "longName": "995312 - Disclosure - Employment Expenses",
     "shortName": "Employment Expenses",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "14",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:DisclosureOfEmployeeExpenseExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:DisclosureOfEmployeeExpenseExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R15": {
     "role": "http://www.gelteq.com/role/CorporateExpenses",
     "longName": "995313 - Disclosure - Corporate Expenses",
     "shortName": "Corporate Expenses",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "15",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:DisclosureOfCorporateExpensesExplanatoryTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:DisclosureOfCorporateExpensesExplanatoryTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R16": {
     "role": "http://www.gelteq.com/role/IPORelatedExpenses",
     "longName": "995314 - Disclosure - IPO Related Expenses",
     "shortName": "IPO Related Expenses",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "16",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:DisclosureOfAttributionOfIPORelatedExpenseExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:DisclosureOfAttributionOfIPORelatedExpenseExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R17": {
     "role": "http://www.gelteq.com/role/DepreciationandAmortisationExpense",
     "longName": "995315 - Disclosure - Depreciation and Amortisation Expense",
     "shortName": "Depreciation and Amortisation Expense",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "17",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R18": {
     "role": "http://www.gelteq.com/role/ResearchExpenses",
     "longName": "995316 - Disclosure - Research Expenses",
     "shortName": "Research Expenses",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "18",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R19": {
     "role": "http://www.gelteq.com/role/FinanceCosts",
     "longName": "995317 - Disclosure - Finance Costs",
     "shortName": "Finance Costs",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "19",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfFinanceCostExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfFinanceCostExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R20": {
     "role": "http://www.gelteq.com/role/IncomeTaxExpense",
     "longName": "995318 - Disclosure - Income Tax Expense",
     "shortName": "Income Tax Expense",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "20",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R21": {
     "role": "http://www.gelteq.com/role/CashandCashEquivalents",
     "longName": "995319 - Disclosure - Cash and Cash Equivalents",
     "shortName": "Cash and Cash Equivalents",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "21",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R22": {
     "role": "http://www.gelteq.com/role/TradeandOtherReceivables",
     "longName": "995320 - Disclosure - Trade and Other Receivables",
     "shortName": "Trade and Other Receivables",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "22",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R23": {
     "role": "http://www.gelteq.com/role/PrepaymentsandOtherAssets",
     "longName": "995321 - Disclosure - Prepayments and Other Assets",
     "shortName": "Prepayments and Other Assets",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "23",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R24": {
     "role": "http://www.gelteq.com/role/IntangibleAssets",
     "longName": "995322 - Disclosure - Intangible Assets",
     "shortName": "Intangible Assets",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "24",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R25": {
     "role": "http://www.gelteq.com/role/TradeandOtherPayables",
     "longName": "995323 - Disclosure - Trade and Other Payables",
     "shortName": "Trade and Other Payables",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "25",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R26": {
     "role": "http://www.gelteq.com/role/DeferredRevenue",
     "longName": "995324 - Disclosure - Deferred Revenue",
     "shortName": "Deferred Revenue",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "26",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R27": {
     "role": "http://www.gelteq.com/role/Borrowings",
     "longName": "995325 - Disclosure - Borrowings",
     "shortName": "Borrowings",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "27",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfBorrowingsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfBorrowingsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R28": {
     "role": "http://www.gelteq.com/role/EmployeeBenefitsProvisions",
     "longName": "995326 - Disclosure - Employee Benefits Provisions",
     "shortName": "Employee Benefits Provisions",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "28",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R29": {
     "role": "http://www.gelteq.com/role/IssuedCapital",
     "longName": "995327 - Disclosure - Issued Capital",
     "shortName": "Issued Capital",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "29",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R30": {
     "role": "http://www.gelteq.com/role/Dividends",
     "longName": "995328 - Disclosure - Dividends",
     "shortName": "Dividends",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "30",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfDividendsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfDividendsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R31": {
     "role": "http://www.gelteq.com/role/FinancialRiskManagement",
     "longName": "995329 - Disclosure - Financial Risk Management",
     "shortName": "Financial Risk Management",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "31",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R32": {
     "role": "http://www.gelteq.com/role/KeyManagementPersonnel",
     "longName": "995330 - Disclosure - Key Management Personnel",
     "shortName": "Key Management Personnel",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "32",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R33": {
     "role": "http://www.gelteq.com/role/Guarantees",
     "longName": "995331 - Disclosure - Guarantees",
     "shortName": "Guarantees",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "33",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R34": {
     "role": "http://www.gelteq.com/role/ContingentAssetsLiabilitiesandCommitments",
     "longName": "995332 - Disclosure - Contingent Assets & Liabilities and Commitments",
     "shortName": "Contingent Assets & Liabilities and Commitments",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "34",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R35": {
     "role": "http://www.gelteq.com/role/CapitalCommitmentsPropertyPlantandEquipment",
     "longName": "995333 - Disclosure - Capital Commitments \u2014 Property, Plant and Equipment",
     "shortName": "Capital Commitments \u2014 Property, Plant and Equipment",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "35",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfCommitmentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfCommitmentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R36": {
     "role": "http://www.gelteq.com/role/RelatedPartyTransactions",
     "longName": "995334 - Disclosure - Related Party Transactions",
     "shortName": "Related Party Transactions",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "36",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R37": {
     "role": "http://www.gelteq.com/role/InterestsinSubsidiaries",
     "longName": "995335 - Disclosure - Interests in Subsidiaries",
     "shortName": "Interests in Subsidiaries",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "37",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfInterestsInSubsidiariesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfInterestsInSubsidiariesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R38": {
     "role": "http://www.gelteq.com/role/RemunerationofAuditors",
     "longName": "995336 - Disclosure - Remuneration of Auditors",
     "shortName": "Remuneration of Auditors",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "38",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R39": {
     "role": "http://www.gelteq.com/role/EventsAftertheReportingPeriod",
     "longName": "995337 - Disclosure - Events After the Reporting Period",
     "shortName": "Events After the Reporting Period",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "39",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R40": {
     "role": "http://www.gelteq.com/role/ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivities",
     "longName": "995338 - Disclosure - Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities",
     "shortName": "Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "40",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R41": {
     "role": "http://www.gelteq.com/role/ChangesinLiabilitiesArisingfromFinancingActivities",
     "longName": "995339 - Disclosure - Changes in Liabilities Arising from Financing Activities",
     "shortName": "Changes in Liabilities Arising from Financing Activities",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "41",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R42": {
     "role": "http://www.gelteq.com/role/LossPerShare",
     "longName": "995340 - Disclosure - Loss Per Share",
     "shortName": "Loss Per Share",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "42",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R43": {
     "role": "http://xbrl.sec.gov/ecd/role/InsiderTradingPoliciesProc",
     "longName": "995447 - Disclosure - Insider Trading Policies and Procedures",
     "shortName": "Insider Trading Policies and Procedures",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "43",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ecd:InsiderTrdPoliciesProcAdoptedFlag",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ecd:InsiderTrdPoliciesProcAdoptedFlag",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R44": {
     "role": "http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure",
     "longName": "995550 - Disclosure - Cybersecurity Risk Management and Strategy Disclosure",
     "shortName": "Cybersecurity Risk Management and Strategy Disclosure",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "44",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "cyd:CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "cyd:CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R45": {
     "role": "http://www.gelteq.com/role/AccountingPoliciesByPolicy",
     "longName": "996000 - Disclosure - Accounting Policies, by Policy (Policies)",
     "shortName": "Accounting Policies, by Policy (Policies)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "policies",
     "menuCat": "Policies",
     "order": "45",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:DescriptionOfAccountingPolicyPrincipleOfConsolidation",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:DescriptionOfAccountingPolicyPrincipleOfConsolidation",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R46": {
     "role": "http://www.gelteq.com/role/SummaryofSignificantAccountingPoliciesTables",
     "longName": "996001 - Disclosure - Summary of Significant Accounting Policies (Tables)",
     "shortName": "Summary of Significant Accounting Policies (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "46",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R47": {
     "role": "http://www.gelteq.com/role/RevenuefromContractswithCustomersTables",
     "longName": "996002 - Disclosure - Revenue from Contracts with Customers (Tables)",
     "shortName": "Revenue from Contracts with Customers (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "47",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R48": {
     "role": "http://www.gelteq.com/role/OtherIncomeTables",
     "longName": "996003 - Disclosure - Other Income (Tables)",
     "shortName": "Other Income (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "48",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:ScheduleOfOtherIncomeExplanatoryTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:ScheduleOfOtherIncomeExplanatoryTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R49": {
     "role": "http://www.gelteq.com/role/EmploymentExpensesTables",
     "longName": "996004 - Disclosure - Employment Expenses (Tables)",
     "shortName": "Employment Expenses (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "49",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:ScheduleOfEmploymentExpensesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "gels:DisclosureOfEmployeeExpenseExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:ScheduleOfEmploymentExpensesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "gels:DisclosureOfEmployeeExpenseExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R50": {
     "role": "http://www.gelteq.com/role/CorporateExpensesTables",
     "longName": "996005 - Disclosure - Corporate Expenses (Tables)",
     "shortName": "Corporate Expenses (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "50",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:ScheduleOfCorporateExpensesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "gels:DisclosureOfCorporateExpensesExplanatoryTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:ScheduleOfCorporateExpensesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "gels:DisclosureOfCorporateExpensesExplanatoryTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R51": {
     "role": "http://www.gelteq.com/role/IPORelatedExpensesTables",
     "longName": "996006 - Disclosure - IPO Related Expenses (Tables)",
     "shortName": "IPO Related Expenses (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "51",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "gels:DisclosureOfAttributionOfIPORelatedExpenseExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "gels:DisclosureOfAttributionOfIPORelatedExpenseExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R52": {
     "role": "http://www.gelteq.com/role/DepreciationandAmortisationExpenseTables",
     "longName": "996007 - Disclosure - Depreciation and Amortisation Expense (Tables)",
     "shortName": "Depreciation and Amortisation Expense (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "52",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:DisclosuresOfDepreciationAndAmortisationExpenseExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:DisclosuresOfDepreciationAndAmortisationExpenseExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R53": {
     "role": "http://www.gelteq.com/role/ResearchExpensesTables",
     "longName": "996008 - Disclosure - Research Expenses (Tables)",
     "shortName": "Research Expenses (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "53",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:ScheduleOfResearchAndDevelopmentExpensetextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:ScheduleOfResearchAndDevelopmentExpensetextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R54": {
     "role": "http://www.gelteq.com/role/FinanceCostsTables",
     "longName": "996009 - Disclosure - Finance Costs (Tables)",
     "shortName": "Finance Costs (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "54",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfFinanceCostExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfFinanceCostExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R55": {
     "role": "http://www.gelteq.com/role/IncomeTaxExpenseTables",
     "longName": "996010 - Disclosure - Income Tax Expense (Tables)",
     "shortName": "Income Tax Expense (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "55",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfIncomeTaxExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfIncomeTaxExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R56": {
     "role": "http://www.gelteq.com/role/CashandCashEquivalentsTables",
     "longName": "996011 - Disclosure - Cash and Cash Equivalents (Tables)",
     "shortName": "Cash and Cash Equivalents (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "56",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:ScheduleOfCashAndCashEquivalentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:ScheduleOfCashAndCashEquivalentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R57": {
     "role": "http://www.gelteq.com/role/TradeandOtherReceivablesTables",
     "longName": "996012 - Disclosure - Trade and Other Receivables (Tables)",
     "shortName": "Trade and Other Receivables (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "57",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:ScheduleOfTradeAndOtherReceivablesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:ScheduleOfTradeAndOtherReceivablesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R58": {
     "role": "http://www.gelteq.com/role/PrepaymentsandOtherAssetsTables",
     "longName": "996013 - Disclosure - Prepayments and Other Assets (Tables)",
     "shortName": "Prepayments and Other Assets (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "58",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R59": {
     "role": "http://www.gelteq.com/role/IntangibleAssetsTables",
     "longName": "996014 - Disclosure - Intangible Assets (Tables)",
     "shortName": "Intangible Assets (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "59",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R60": {
     "role": "http://www.gelteq.com/role/TradeandOtherPayablesTables",
     "longName": "996015 - Disclosure - Trade and Other Payables (Tables)",
     "shortName": "Trade and Other Payables (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "60",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:DisclosureOfTradeAndOtherPayableExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:DisclosureOfTradeAndOtherPayableExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R61": {
     "role": "http://www.gelteq.com/role/DeferredRevenueTables",
     "longName": "996016 - Disclosure - Deferred Revenue (Tables)",
     "shortName": "Deferred Revenue (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "61",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:ScheduleOfDeferredRevenueExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:ScheduleOfDeferredRevenueExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R62": {
     "role": "http://www.gelteq.com/role/BorrowingsTables",
     "longName": "996017 - Disclosure - Borrowings (Tables)",
     "shortName": "Borrowings (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "62",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfDetailedInformationAboutBorrowingsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfBorrowingsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfDetailedInformationAboutBorrowingsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfBorrowingsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R63": {
     "role": "http://www.gelteq.com/role/EmployeeBenefitsProvisionsTables",
     "longName": "996018 - Disclosure - Employee Benefits Provisions (Tables)",
     "shortName": "Employee Benefits Provisions (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "63",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R64": {
     "role": "http://www.gelteq.com/role/IssuedCapitalTables",
     "longName": "996019 - Disclosure - Issued Capital (Tables)",
     "shortName": "Issued Capital (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "64",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:ScheduleOfOrdinarySharesExplanatoryTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:ScheduleOfOrdinarySharesExplanatoryTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R65": {
     "role": "http://www.gelteq.com/role/FinancialRiskManagementTables",
     "longName": "996020 - Disclosure - Financial Risk Management (Tables)",
     "shortName": "Financial Risk Management (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "65",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R66": {
     "role": "http://www.gelteq.com/role/KeyManagementPersonnelTables",
     "longName": "996021 - Disclosure - Key Management Personnel (Tables)",
     "shortName": "Key Management Personnel (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "66",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R67": {
     "role": "http://www.gelteq.com/role/RelatedPartyTransactionsTables",
     "longName": "996022 - Disclosure - Related Party Transactions (Tables)",
     "shortName": "Related Party Transactions (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "67",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfRelatedPartyExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfRelatedPartyExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R68": {
     "role": "http://www.gelteq.com/role/InterestsinSubsidiariesTables",
     "longName": "996023 - Disclosure - Interests in Subsidiaries (Tables)",
     "shortName": "Interests in Subsidiaries (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "68",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "ifrs-full:DisclosureOfInterestsInSubsidiariesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "ifrs-full:DisclosureOfInterestsInSubsidiariesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R69": {
     "role": "http://www.gelteq.com/role/RemunerationofAuditorsTables",
     "longName": "996024 - Disclosure - Remuneration of Auditors (Tables)",
     "shortName": "Remuneration of Auditors (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "69",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfProductsAndServicesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfProductsAndServicesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R70": {
     "role": "http://www.gelteq.com/role/ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTables",
     "longName": "996025 - Disclosure - Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities (Tables)",
     "shortName": "Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "70",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R71": {
     "role": "http://www.gelteq.com/role/ChangesinLiabilitiesArisingfromFinancingActivitiesTables",
     "longName": "996026 - Disclosure - Changes in Liabilities Arising from Financing Activities (Tables)",
     "shortName": "Changes in Liabilities Arising from Financing Activities (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "71",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R72": {
     "role": "http://www.gelteq.com/role/LossPerShareTables",
     "longName": "996027 - Disclosure - Loss Per Share (Tables)",
     "shortName": "Loss Per Share (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "72",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:EarningsPerShareExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:EarningsPerShareExplanatory",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R73": {
     "role": "http://www.gelteq.com/role/ScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeTable",
     "longName": "996028 - Disclosure - Summary of Significant Accounting Policies - Schedule of Class of Intangible Asset with a Finite Useful Life (Details)",
     "shortName": "Summary of Significant Accounting Policies - Schedule of Class of Intangible Asset with a Finite Useful Life (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "73",
     "firstAnchor": {
      "contextRef": "c22",
      "name": "ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ifrs-full:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c22",
      "name": "ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ifrs-full:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R74": {
     "role": "http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptionsDetails",
     "longName": "996029 - Disclosure - Critical Accounting Judgements, Estimates and Assumptions (Details)",
     "shortName": "Critical Accounting Judgements, Estimates and Assumptions (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "74",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:ProfitLossBeforeTax",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c28",
      "name": "gels:ConvertibleNotes",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "p",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "unique": true
     }
    },
    "R75": {
     "role": "http://www.gelteq.com/role/OperatingSegmentsDetails",
     "longName": "996030 - Disclosure - Operating Segments (Details)",
     "shortName": "Operating Segments (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "75",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:NumberOfOperatingSegment",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "p",
       "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:NumberOfOperatingSegment",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "p",
       "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R76": {
     "role": "http://www.gelteq.com/role/ScheduleofRevenuefromContractswithCustomersTable",
     "longName": "996031 - Disclosure - Revenue from Contracts with Customers - Schedule of Revenue from Contracts with Customers (Details)",
     "shortName": "Revenue from Contracts with Customers - Schedule of Revenue from Contracts with Customers (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "76",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:RevenueFromContractsWithCustomers",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R77": {
     "role": "http://www.gelteq.com/role/ScheduleofDisaggregationofRevenuebyGeographicalLocationTable",
     "longName": "996032 - Disclosure - Revenue from Contracts with Customers - Schedule of Disaggregation of Revenue by Geographical Location (Details)",
     "shortName": "Revenue from Contracts with Customers - Schedule of Disaggregation of Revenue by Geographical Location (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "77",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:RevenueFromContractsWithCustomers",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c30",
      "name": "ifrs-full:RevenueFromContractsWithCustomers",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory",
       "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "unique": true
     }
    },
    "R78": {
     "role": "http://www.gelteq.com/role/ScheduleofOtherIncomeTable",
     "longName": "996033 - Disclosure - Other Income - Schedule of Other Income (Details)",
     "shortName": "Other Income - Schedule of Other Income (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "78",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:ForeignExchangeGain",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:ScheduleOfOtherIncomeExplanatoryTextBlock",
       "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:ForeignExchangeGain",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:ScheduleOfOtherIncomeExplanatoryTextBlock",
       "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R79": {
     "role": "http://www.gelteq.com/role/ScheduleofEmploymentExpensesTable",
     "longName": "996034 - Disclosure - Employment Expenses - Schedule of Employment Expenses (Details)",
     "shortName": "Employment Expenses - Schedule of Employment Expenses (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "79",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:WagesAndSalaries",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:ScheduleOfEmploymentExpensesExplanatory",
       "gels:DisclosureOfEmployeeExpenseExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:WagesAndSalaries",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:ScheduleOfEmploymentExpensesExplanatory",
       "gels:DisclosureOfEmployeeExpenseExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R80": {
     "role": "http://www.gelteq.com/role/ScheduleofCorporateExpensesTable",
     "longName": "996035 - Disclosure - Corporate Expenses - Schedule of Corporate Expenses (Details)",
     "shortName": "Corporate Expenses - Schedule of Corporate Expenses (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "80",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:AccountingExpense",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:ScheduleOfCorporateExpensesExplanatory",
       "gels:DisclosureOfCorporateExpensesExplanatoryTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:AccountingExpense",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:ScheduleOfCorporateExpensesExplanatory",
       "gels:DisclosureOfCorporateExpensesExplanatoryTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R81": {
     "role": "http://www.gelteq.com/role/ScheduleofIPORelatedExpensesTable",
     "longName": "996036 - Disclosure - IPO Related Expenses - Schedule of IPO Related Expenses (Details)",
     "shortName": "IPO Related Expenses - Schedule of IPO Related Expenses (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "81",
     "firstAnchor": {
      "contextRef": "c34",
      "name": "gels:LegalOfFees",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock",
       "gels:DisclosureOfAttributionOfIPORelatedExpenseExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c34",
      "name": "gels:LegalOfFees",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock",
       "gels:DisclosureOfAttributionOfIPORelatedExpenseExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R82": {
     "role": "http://www.gelteq.com/role/ScheduleofDepreciationandAmortisationExpenseTable",
     "longName": "996037 - Disclosure - Depreciation and Amortisation Expense - Schedule of Depreciation and Amortisation Expense (Details)",
     "shortName": "Depreciation and Amortisation Expense - Schedule of Depreciation and Amortisation Expense (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "82",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:AmortisationExpense",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:DisclosuresOfDepreciationAndAmortisationExpenseExplanatory",
       "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:AmortisationExpense",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:DisclosuresOfDepreciationAndAmortisationExpenseExplanatory",
       "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R83": {
     "role": "http://www.gelteq.com/role/ScheduleofResearchExpensesTable",
     "longName": "996038 - Disclosure - Research Expenses - Schedule of Research Expenses (Details)",
     "shortName": "Research Expenses - Schedule of Research Expenses (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "83",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:ResearchAndDevelopmentExpense",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R84": {
     "role": "http://www.gelteq.com/role/ScheduleofFinanceCostsTable",
     "longName": "996039 - Disclosure - Finance Costs - Schedule of Finance Costs (Details)",
     "shortName": "Finance Costs - Schedule of Finance Costs (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "84",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:InterestExpenseOnBorrowings",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
       "ifrs-full:DisclosureOfFinanceCostExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:InterestExpenseOnConvertibleNotes",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
       "ifrs-full:DisclosureOfFinanceCostExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "unique": true
     }
    },
    "R85": {
     "role": "http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable",
     "longName": "996040 - Disclosure - Income Tax Expense - Schedule of Effective Income Tax Rate Reconciliation (Details)",
     "shortName": "Income Tax Expense - Schedule of Effective Income Tax Rate Reconciliation (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "85",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:ProfitLossBeforeTax",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:TaxExpenseIncomeAtApplicableTaxRate",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock",
       "ifrs-full:DisclosureOfIncomeTaxExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "unique": true
     }
    },
    "R86": {
     "role": "http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable_Parentheticals",
     "longName": "996041 - Disclosure - Income Tax Expense - Schedule of Effective Income Tax Rate Reconciliation (Parentheticals) (Details)",
     "shortName": "Income Tax Expense - Schedule of Effective Income Tax Rate Reconciliation (Parentheticals) (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "parenthetical",
     "menuCat": "Details",
     "order": "86",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:ApplicableTaxRate",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "2",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock",
       "ifrs-full:DisclosureOfIncomeTaxExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R87": {
     "role": "http://www.gelteq.com/role/ScheduleofOtherDeferredTaxAssetsandPotentialTaxBenefitforTaxLossesTable",
     "longName": "996042 - Disclosure - Income Tax Expense - Schedule of Other Deferred Tax Assets and Potential Tax Benefit for Tax Losses (Details)",
     "shortName": "Income Tax Expense - Schedule of Other Deferred Tax Assets and Potential Tax Benefit for Tax Losses (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "87",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "gels:DeferredTaxAssetsPayablesAccruedExpensesAndProvisions",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "gels:DeferredTaxAssetsPayablesAccruedExpensesAndProvisions",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R88": {
     "role": "http://www.gelteq.com/role/ScheduleofUnusedTaxLossesDeferredTaxAssetTable",
     "longName": "996043 - Disclosure - Income Tax Expense - Schedule of Unused Tax Losses Deferred Tax Asset (Details)",
     "shortName": "Income Tax Expense - Schedule of Unused Tax Losses Deferred Tax Asset (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "88",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R89": {
     "role": "http://www.gelteq.com/role/ScheduleofCashandCashEquivalentsTable",
     "longName": "996044 - Disclosure - Cash and Cash Equivalents - Schedule of Cash and Cash Equivalents (Details)",
     "shortName": "Cash and Cash Equivalents - Schedule of Cash and Cash Equivalents (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "89",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:BalancesWithBanks",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:ScheduleOfCashAndCashEquivalentsExplanatory",
       "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:BalancesWithBanks",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:ScheduleOfCashAndCashEquivalentsExplanatory",
       "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R90": {
     "role": "http://www.gelteq.com/role/TradeandOtherReceivablesDetails",
     "longName": "996045 - Disclosure - Trade and Other Receivables (Details)",
     "shortName": "Trade and Other Receivables (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "90",
     "firstAnchor": null,
     "uniqueAnchor": null
    },
    "R91": {
     "role": "http://www.gelteq.com/role/ScheduleofTradeandOtherReceivablesTable",
     "longName": "996046 - Disclosure - Trade and Other Receivables - Schedule of Trade and Other Receivables (Details)",
     "shortName": "Trade and Other Receivables - Schedule of Trade and Other Receivables (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "91",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "gels:GoodsAndServicesTax",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:ScheduleOfTradeAndOtherReceivablesExplanatory",
       "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "gels:GoodsAndServicesTax",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:ScheduleOfTradeAndOtherReceivablesExplanatory",
       "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R92": {
     "role": "http://www.gelteq.com/role/ScheduleofPrepaymentsandOtherAssetsTable",
     "longName": "996047 - Disclosure - Prepayments and Other Assets - Schedule of Prepayments and Other Assets (Details)",
     "shortName": "Prepayments and Other Assets - Schedule of Prepayments and Other Assets (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "92",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:NoncurrentPrepayments",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock",
       "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "unique": true
     }
    },
    "R93": {
     "role": "http://www.gelteq.com/role/IntangibleAssetsDetails",
     "longName": "996048 - Disclosure - Intangible Assets (Details)",
     "shortName": "Intangible Assets (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "93",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:EstimateTermOfUsefulLife",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:EstimateTermOfUsefulLife",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R94": {
     "role": "http://www.gelteq.com/role/ScheduleofIntangibleAssetsTable",
     "longName": "996049 - Disclosure - Intangible Assets - Schedule of Intangible Assets (Details)",
     "shortName": "Intangible Assets - Schedule of Intangible Assets (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "94",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory",
       "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c65",
      "name": "ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory",
       "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "unique": true
     }
    },
    "R95": {
     "role": "http://www.gelteq.com/role/ScheduleofReconciliationsoftheWrittenDownValuesTable",
     "longName": "996050 - Disclosure - Intangible Assets - Schedule of Reconciliations of the Written Down Values (Details)",
     "shortName": "Intangible Assets - Schedule of Reconciliations of the Written Down Values (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "95",
     "firstAnchor": {
      "contextRef": "c5",
      "name": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:AdjustmentsForAmortisationExpense",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory",
       "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "unique": true
     }
    },
    "R96": {
     "role": "http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable",
     "longName": "996051 - Disclosure - Trade and Other Payables - Schedule of Trade and Other Payables (Details)",
     "shortName": "Trade and Other Payables - Schedule of Trade and Other Payables (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "96",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:TradeAndOtherPayablesToTradeSuppliers",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:DisclosureOfTradeAndOtherPayableExplanatory",
       "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:TradeAndOtherPayablesToTradeSuppliers",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:DisclosureOfTradeAndOtherPayableExplanatory",
       "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R97": {
     "role": "http://www.gelteq.com/role/DeferredRevenueDetails",
     "longName": "996052 - Disclosure - Deferred Revenue (Details)",
     "shortName": "Deferred Revenue (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "97",
     "firstAnchor": {
      "contextRef": "c5",
      "name": "ifrs-full:DeferredIncomeIncludingContractLiabilities",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R98": {
     "role": "http://www.gelteq.com/role/ScheduleofDeferredRevenueTable",
     "longName": "996053 - Disclosure - Deferred Revenue - Schedule of Deferred Revenue (Details)",
     "shortName": "Deferred Revenue - Schedule of Deferred Revenue (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "98",
     "firstAnchor": {
      "contextRef": "c5",
      "name": "ifrs-full:DeferredIncomeIncludingContractLiabilities",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:ScheduleOfDeferredRevenueExplanatory",
       "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "unique": true
     }
    },
    "R99": {
     "role": "http://www.gelteq.com/role/ScheduleofRecognisedasRevenueinFuturePeriodsTable",
     "longName": "996054 - Disclosure - Deferred Revenue - Schedule of Recognised as Revenue in Future Periods (Details)",
     "shortName": "Deferred Revenue - Schedule of Recognised as Revenue in Future Periods (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "99",
     "firstAnchor": {
      "contextRef": "c5",
      "name": "ifrs-full:DeferredIncomeIncludingContractLiabilities",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R100": {
     "role": "http://www.gelteq.com/role/BorrowingsDetails",
     "longName": "996055 - Disclosure - Borrowings (Details)",
     "shortName": "Borrowings (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "100",
     "firstAnchor": {
      "contextRef": "c95",
      "name": "ifrs-full:BorrowingsInterestRate",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "2",
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c95",
      "name": "ifrs-full:BorrowingsInterestRate",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "2",
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R101": {
     "role": "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable",
     "longName": "996056 - Disclosure - Borrowings - Schedule of Borrowings from Related Parties (Details)",
     "shortName": "Borrowings - Schedule of Borrowings from Related Parties (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "101",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:ShorttermBorrowings",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:Borrowings",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDetailedInformationAboutBorrowingsExplanatory",
       "ifrs-full:DisclosureOfBorrowingsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "unique": true
     }
    },
    "R102": {
     "role": "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable_Parentheticals",
     "longName": "996057 - Disclosure - Borrowings - Schedule of Borrowings from Related Parties (Parentheticals) (Details)",
     "shortName": "Borrowings - Schedule of Borrowings from Related Parties (Parentheticals) (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "parenthetical",
     "menuCat": "Details",
     "order": "102",
     "firstAnchor": {
      "contextRef": "c123",
      "name": "gels:PeriodForInterestFreeLoanFromRelatedParties",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "gels:PeriodForInterestFreeLoanFromRelatedParties",
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDetailedInformationAboutBorrowingsExplanatory",
       "ifrs-full:DisclosureOfBorrowingsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c123",
      "name": "gels:PeriodForInterestFreeLoanFromRelatedParties",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "gels:PeriodForInterestFreeLoanFromRelatedParties",
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfDetailedInformationAboutBorrowingsExplanatory",
       "ifrs-full:DisclosureOfBorrowingsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R103": {
     "role": "http://www.gelteq.com/role/ScheduleofMovementofShareholderLoansTable",
     "longName": "996058 - Disclosure - Borrowings - Schedule of Movement of Shareholder Loans (Details)",
     "shortName": "Borrowings - Schedule of Movement of Shareholder Loans (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "103",
     "firstAnchor": {
      "contextRef": "c5",
      "name": "gels:MovementofShareholderLoanBalance",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:ScheduleOfMovementOfShareholderLoanstextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c9",
      "name": "gels:MovementofShareholderLoanBalance",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:ScheduleOfMovementOfShareholderLoanstextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "unique": true
     }
    },
    "R104": {
     "role": "http://www.gelteq.com/role/ScheduleofMovementofConvertibleNotesTable",
     "longName": "996059 - Disclosure - Borrowings - Schedule of Movement of Convertible Notes (Details)",
     "shortName": "Borrowings - Schedule of Movement of Convertible Notes (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "104",
     "firstAnchor": {
      "contextRef": "c5",
      "name": "gels:ConvertibleNoteBalance",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:ScheduleOfMovementOfConvertibleNotestextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c9",
      "name": "gels:ConvertibleNoteBalance",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:ScheduleOfMovementOfConvertibleNotestextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "unique": true
     }
    },
    "R105": {
     "role": "http://www.gelteq.com/role/ScheduleofMovementofDebtDiscountonConvertibleNotesTable",
     "longName": "996060 - Disclosure - Borrowings - Schedule of Movement of Debt Discount on Convertible Notes (Details)",
     "shortName": "Borrowings - Schedule of Movement of Debt Discount on Convertible Notes (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "105",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "gels:DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "gels:DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R106": {
     "role": "http://www.gelteq.com/role/ScheduleofEmployeeBenefitsProvisionsLiabilitiesTable",
     "longName": "996061 - Disclosure - Employee Benefits Provisions - Schedule of Employee Benefits Provisions Liabilities (Details)",
     "shortName": "Employee Benefits Provisions - Schedule of Employee Benefits Provisions Liabilities (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "106",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:CurrentProvisionsForEmployeeBenefits",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:ProvisionsForEmployeeBenefits",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock",
       "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "unique": true
     }
    },
    "R107": {
     "role": "http://www.gelteq.com/role/ScheduleofEmployeeEntitlementsAnnualLeaveTable",
     "longName": "996062 - Disclosure - Employee Benefits Provisions - Schedule of Employee Entitlements Annual Leave (Details)",
     "shortName": "Employee Benefits Provisions - Schedule of Employee Entitlements Annual Leave (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "107",
     "firstAnchor": {
      "contextRef": "c5",
      "name": "ifrs-full:CurrentProvisionsForEmployeeBenefits",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:AnnualLeaveTakens",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:EmployeeEntitlementsAnnualLeaveExplanatory",
       "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "unique": true
     }
    },
    "R108": {
     "role": "http://www.gelteq.com/role/ScheduleofEmployeeEntitlementsLongServiceleaveTable",
     "longName": "996063 - Disclosure - Employee Benefits Provisions - Schedule of Employee Entitlements Long Service leave (Details)",
     "shortName": "Employee Benefits Provisions - Schedule of Employee Entitlements Long Service leave (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "108",
     "firstAnchor": {
      "contextRef": "c5",
      "name": "ifrs-full:NoncurrentProvisionsForEmployeeBenefits",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:LongServiceLeaveTakenDuringThePeriod",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "gels:ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "unique": true
     }
    },
    "R109": {
     "role": "http://www.gelteq.com/role/IssuedCapitalDetails",
     "longName": "996064 - Disclosure - Issued Capital (Details)",
     "shortName": "Issued Capital (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "109",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:ProxyVote",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:ProxyVote",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R110": {
     "role": "http://www.gelteq.com/role/ScheduleofOrdinarySharesTable",
     "longName": "996065 - Disclosure - Issued Capital - Schedule of Ordinary Shares (Details)",
     "shortName": "Issued Capital - Schedule of Ordinary Shares (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "110",
     "firstAnchor": {
      "contextRef": "c124",
      "name": "ifrs-full:NumberOfSharesIssuedAndFullyPaid",
      "unitRef": "shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "INF",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:ScheduleOfOrdinarySharesExplanatoryTextBlock",
       "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c124",
      "name": "ifrs-full:NumberOfSharesIssuedAndFullyPaid",
      "unitRef": "shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "INF",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:ScheduleOfOrdinarySharesExplanatoryTextBlock",
       "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R111": {
     "role": "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable",
     "longName": "996066 - Disclosure - Issued Capital - Schedule of Movements in Ordinary Share Capital (Details)",
     "shortName": "Issued Capital - Schedule of Movements in Ordinary Share Capital (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "111",
     "firstAnchor": {
      "contextRef": "c5",
      "name": "ifrs-full:NumberOfSharesIssuedAndFullyPaid",
      "unitRef": "shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "INF",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock",
       "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:InitialPublicOfferingShares",
      "unitRef": "shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "INF",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock",
       "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "unique": true
     }
    },
    "R112": {
     "role": "http://www.gelteq.com/role/FinancialRiskManagementDetails",
     "longName": "996067 - Disclosure - Financial Risk Management (Details)",
     "shortName": "Financial Risk Management (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "112",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:TradeAndOtherCurrentPayables",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c5",
      "name": "ifrs-full:CurrentPortionOfLongtermBorrowings",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "unique": true
     }
    },
    "R113": {
     "role": "http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable",
     "longName": "996068 - Disclosure - Financial Risk Management - Schedule of Carrying Amount in the Statement of Financial Position (Details)",
     "shortName": "Financial Risk Management - Schedule of Carrying Amount in the Statement of Financial Position (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "113",
     "firstAnchor": {
      "contextRef": "c126",
      "name": "ifrs-full:Borrowings",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "2",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ifrs-full:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c126",
      "name": "ifrs-full:Borrowings",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "2",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ifrs-full:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R114": {
     "role": "http://www.gelteq.com/role/KeyManagementPersonnelDetails",
     "longName": "996069 - Disclosure - Key Management Personnel (Details)",
     "shortName": "Key Management Personnel (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "114",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:SalaryAndBenefitsPercentage",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "2",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:SalaryAndBenefitsPercentage",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "2",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R115": {
     "role": "http://www.gelteq.com/role/ScheduleofPersonswereDirectorsofGelteqLimitedTable",
     "longName": "996070 - Disclosure - Key Management Personnel - Schedule of Persons were Directors of Gelteq Limited (Details)",
     "shortName": "Key Management Personnel - Schedule of Persons were Directors of Gelteq Limited (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "115",
     "firstAnchor": {
      "contextRef": "c178",
      "name": "ifrs-full:NameOfParentEntity",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c178",
      "name": "ifrs-full:NameOfParentEntity",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R116": {
     "role": "http://www.gelteq.com/role/ScheduleofKeyManagementPersonneloftheConsolidatedEntityTable",
     "longName": "996071 - Disclosure - Key Management Personnel - Schedule of Key Management Personnel of the Consolidated Entity (Details)",
     "shortName": "Key Management Personnel - Schedule of Key Management Personnel of the Consolidated Entity (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "116",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R117": {
     "role": "http://www.gelteq.com/role/ContingentAssetsLiabilitiesandCommitmentsDetails",
     "longName": "996072 - Disclosure - Contingent Assets & Liabilities and Commitments (Details)",
     "shortName": "Contingent Assets & Liabilities and Commitments (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "117",
     "firstAnchor": {
      "contextRef": "c183",
      "name": "ifrs-full:CashTransferred",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "p",
       "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c183",
      "name": "ifrs-full:CashTransferred",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "p",
       "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R118": {
     "role": "http://www.gelteq.com/role/CapitalCommitmentsPropertyPlantandEquipmentDetails",
     "longName": "996073 - Disclosure - Capital Commitments \u2014 Property, Plant and Equipment (Details)",
     "shortName": "Capital Commitments \u2014 Property, Plant and Equipment (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "118",
     "firstAnchor": null,
     "uniqueAnchor": null
    },
    "R119": {
     "role": "http://www.gelteq.com/role/ScheduleofTransactionsOccurredwithRelatedPartiesTable",
     "longName": "996074 - Disclosure - Related Party Transactions - Schedule of Transactions Occurred with Related Parties (Details)",
     "shortName": "Related Party Transactions - Schedule of Transactions Occurred with Related Parties (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "119",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "gels:InterestExpenseOnLoansFromDirectors",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
       "ifrs-full:DisclosureOfRelatedPartyExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:InterestExpenseOnLoansFromDirectors",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
       "ifrs-full:DisclosureOfRelatedPartyExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R120": {
     "role": "http://www.gelteq.com/role/ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable",
     "longName": "996075 - Disclosure - Related Party Transactions - Schedule of Outstanding Balances Arising from Transactions with Related Parties (Details)",
     "shortName": "Related Party Transactions - Schedule of Outstanding Balances Arising from Transactions with Related Parties (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "120",
     "firstAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:Prepayments",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "gels:DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c4",
      "name": "ifrs-full:Prepayments",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "gels:DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R121": {
     "role": "http://www.gelteq.com/role/ScheduleofBalancesareOutstandingwithRelatedPartiesTable",
     "longName": "996076 - Disclosure - Related Party Transactions - Schedule of Balances are Outstanding with Related Parties (Details)",
     "shortName": "Related Party Transactions - Schedule of Balances are Outstanding with Related Parties (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "121",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:InterestExpenseOnBorrowings",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
       "ifrs-full:DisclosureOfFinanceCostExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "gels:RepaymentsDuringTheYear",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "unique": true
     }
    },
    "R122": {
     "role": "http://www.gelteq.com/role/ScheduleofPrincipalSubsidiariesTable",
     "longName": "996077 - Disclosure - Interests in Subsidiaries - Schedule of Principal Subsidiaries (Details)",
     "shortName": "Interests in Subsidiaries - Schedule of Principal Subsidiaries (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "122",
     "firstAnchor": {
      "contextRef": "c203",
      "name": "ifrs-full:ProportionOfOwnershipInterestInSubsidiary",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "4",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ifrs-full:DisclosureOfInterestsInSubsidiariesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c203",
      "name": "ifrs-full:ProportionOfOwnershipInterestInSubsidiary",
      "unitRef": "pure",
      "xsiNil": "false",
      "lang": null,
      "decimals": "4",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ix:continuation",
       "ifrs-full:DisclosureOfInterestsInSubsidiariesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R123": {
     "role": "http://www.gelteq.com/role/ScheduleofServicesProvidedbytheAuditorsTable",
     "longName": "996078 - Disclosure - Remuneration of Auditors - Schedule of Services Provided by the Auditors (Details)",
     "shortName": "Remuneration of Auditors - Schedule of Services Provided by the Auditors (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "123",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:AuditorsRemunerationForAuditServices",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfProductsAndServicesExplanatory",
       "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:AuditorsRemunerationForAuditServices",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfProductsAndServicesExplanatory",
       "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R124": {
     "role": "http://www.gelteq.com/role/EventsAftertheReportingPeriodDetails",
     "longName": "996079 - Disclosure - Events After the Reporting Period (Details)",
     "shortName": "Events After the Reporting Period (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "124",
     "firstAnchor": {
      "contextRef": "c5",
      "name": "ifrs-full:NumberOfSharesIssued",
      "unitRef": "shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "p",
       "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c5",
      "name": "ifrs-full:NumberOfSharesIssued",
      "unitRef": "shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "p",
       "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    },
    "R125": {
     "role": "http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable",
     "longName": "996080 - Disclosure - Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities - Schedule of Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities (Details)",
     "shortName": "Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities - Schedule of Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "125",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:ProfitLossBeforeTax",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense",
      "unitRef": "aud",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "gels:DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock",
       "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "unique": true
     }
    },
    "R126": {
     "role": "http://www.gelteq.com/role/ScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesTable",
     "longName": "996081 - Disclosure - Changes in Liabilities Arising from Financing Activities - Schedule of Changes in Liabilities Arising from Financing Activities (Details)",
     "shortName": "Changes in Liabilities Arising from Financing Activities - Schedule of Changes in Liabilities Arising from Financing Activities (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "126",
     "firstAnchor": {
      "contextRef": "c5",
      "name": "ifrs-full:LiabilitiesArisingFromFinancingActivities",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory",
       "ifrs-full:DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "c9",
      "name": "ifrs-full:LiabilitiesArisingFromFinancingActivities",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory",
       "ifrs-full:DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "unique": true
     }
    },
    "R127": {
     "role": "http://www.gelteq.com/role/ScheduleofLossPerShareTable",
     "longName": "996082 - Disclosure - Loss Per Share - Schedule of Loss Per Share (Details)",
     "shortName": "Loss Per Share - Schedule of Loss Per Share (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "127",
     "firstAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:EarningsPerShareExplanatory",
       "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c0",
      "name": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
      "unitRef": "usd",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "ifrs-full:EarningsPerShareExplanatory",
       "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "ea0265278-20f_gelteq.htm",
      "first": true,
      "unique": true
     }
    }
   },
   "tag": {
    "country_AU": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/country/2024",
     "localname": "AU",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails",
      "http://www.gelteq.com/role/ScheduleofDisaggregationofRevenuebyGeographicalLocationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Australia [Member]",
        "label": "AUSTRALIA"
       }
      }
     },
     "auth_ref": []
    },
    "currency_AUD": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/currency/2024",
     "localname": "AUD",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "AUD [Member]",
        "label": "Australia, Dollars"
       }
      }
     },
     "auth_ref": []
    },
    "gels_AUMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "AUMember",
     "presentation": [
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Australia [Member]",
        "label": "AUMember"
       }
      }
     },
     "auth_ref": []
    },
    "gels_AccountingExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "AccountingExpense",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofCorporateExpensesTable": {
       "parentTag": "gels_CorporateExpenses",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofCorporateExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accounting expense",
        "documentation": "Represent the amount of accounting expense.",
        "label": "Accounting Expense"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AccountingPoliciesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AccountingPoliciesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Accounting Policies [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_Accruals": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "Accruals",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable": {
       "parentTag": "ifrs-full_TradeAndOtherCurrentPayables",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accruals",
        "label": "Accruals"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced or formally agreed with the supplier, including amounts due to employees."
       }
      }
     },
     "auth_ref": [
      "r330"
     ]
    },
    "gels_AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementofConvertibleNotesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible notes issued \u2013 accrued (owing)",
        "documentation": "Accrued expenses incurred during period on convertible notes issued.",
        "label": "Accrued Expenses Incurred During Period On Convertible Notes Issued"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_AccruedIncomeOtherThanContractAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AccruedIncomeOtherThanContractAssets",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accrued interest (in Dollars)",
        "label": "Accrued income other than contract assets"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of assets representing income that has been earned but is not yet a receivable, other than contract assets. [Refer: Contract assets]"
       }
      }
     },
     "auth_ref": [
      "r328",
      "r330"
     ]
    },
    "gels_AccruedLeaveExpenses": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "AccruedLeaveExpenses",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofEmploymentExpensesTable": {
       "parentTag": "ifrs-full_EmployeeBenefitsExpense",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofEmploymentExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accrued leave expenses",
        "documentation": "Accrued leave expenses.",
        "label": "Accrued Leave Expenses"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_AccumulatedOtherComprehensiveIncome": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AccumulatedOtherComprehensiveIncome",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_Equity",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accumulated losses",
        "label": "Accumulated other comprehensive income"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of accumulated items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs. [Refer: IFRSs [member]; Other comprehensive income]"
       }
      }
     },
     "auth_ref": [
      "r328"
     ]
    },
    "ifrs-full_ActuarialAssumptionOfDiscountRates": {
     "xbrltype": "percentItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ActuarialAssumptionOfDiscountRates",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Discount rate",
        "label": "Actuarial assumption of discount rates"
       }
      },
      "en": {
       "role": {
        "documentation": "The discount rate used as the significant actuarial assumption to determine the present value of a defined benefit obligation. [Refer: Defined benefit obligation, at present value; Actuarial assumptions [domain]]"
       }
      }
     },
     "auth_ref": [
      "r334"
     ]
    },
    "ecd_Additional402vDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "Additional402vDisclosureTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Additional 402(v) Disclosure [Text Block]",
        "terseLabel": "Additional 402(v) Disclosure"
       }
      }
     },
     "auth_ref": [
      "r258"
     ]
    },
    "gels_AdditionalProvisionsRaisedForAnnualLeave": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "AdditionalProvisionsRaisedForAnnualLeave",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofEmployeeEntitlementsAnnualLeaveTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Additional provisions raised",
        "documentation": "Represents the value of additional provisions raised for annual leave.",
        "label": "Additional Provisions Raised For Annual Leave"
       }
      }
     },
     "auth_ref": []
    },
    "gels_AdditionalProvisionsRaisedForLongServiceLeave": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "AdditionalProvisionsRaisedForLongServiceLeave",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofEmployeeEntitlementsLongServiceleaveTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Additional provisions raised",
        "documentation": "Represents the value of additional provisions raised for long service leave.",
        "label": "Additional Provisions Raised For Long Service Leave"
       }
      }
     },
     "auth_ref": []
    },
    "dei_AdditionalSecurities462b": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AdditionalSecurities462b",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Additional Securities. 462(b)"
       }
      }
     },
     "auth_ref": [
      "r316"
     ]
    },
    "dei_AdditionalSecurities462bFileNumber": {
     "xbrltype": "fileNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AdditionalSecurities462bFileNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Additional Securities, 462(b), File Number"
       }
      }
     },
     "auth_ref": [
      "r316"
     ]
    },
    "dei_AdditionalSecuritiesEffective413b": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AdditionalSecuritiesEffective413b",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Additional Securities Effective, 413(b)"
       }
      }
     },
     "auth_ref": [
      "r314"
     ]
    },
    "ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofIntangibleAssetsTable",
      "http://www.gelteq.com/role/ScheduleofReconciliationsoftheWrittenDownValuesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Add: Additions",
        "verboseLabel": "Additions",
        "label": "Additions other than through business combinations, intangible assets other than goodwill"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Intangible assets other than goodwill]"
       }
      }
     },
     "auth_ref": [
      "r81"
     ]
    },
    "dei_AddressTypeDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AddressTypeDomain",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/AuditInformation",
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Address Type [Domain]",
        "documentation": "An entity may have several addresses for different purposes and this domain represents all such types."
       }
      }
     },
     "auth_ref": []
    },
    "ecd_AdjToCompAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AdjToCompAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Adjustment to Compensation Amount",
        "terseLabel": "Adjustment to Compensation, Amount"
       }
      }
     },
     "auth_ref": [
      "r271"
     ]
    },
    "ecd_AdjToCompAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AdjToCompAxis",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Adjustment to Compensation [Axis]",
        "terseLabel": "Adjustment to Compensation:"
       }
      }
     },
     "auth_ref": [
      "r271"
     ]
    },
    "ecd_AdjToNonPeoNeoCompFnTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AdjToNonPeoNeoCompFnTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Adjustment to Non-PEO NEO Compensation Footnote [Text Block]",
        "terseLabel": "Adjustment to Non-PEO NEO Compensation Footnote"
       }
      }
     },
     "auth_ref": [
      "r271"
     ]
    },
    "ecd_AdjToPeoCompFnTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AdjToPeoCompFnTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Adjustment To PEO Compensation, Footnote [Text Block]",
        "terseLabel": "Adjustment To PEO Compensation, Footnote"
       }
      }
     },
     "auth_ref": [
      "r271"
     ]
    },
    "ifrs-full_AdjustmentsForAmortisationExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AdjustmentsForAmortisationExpense",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofReconciliationsoftheWrittenDownValuesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Amortisation expense",
        "label": "Adjustments for amortisation expense"
       }
      },
      "en": {
       "role": {
        "documentation": "Adjustments for amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss); Depreciation and amortisation expense]"
       }
      }
     },
     "auth_ref": [
      "r340"
     ]
    },
    "gels_AdjustmentsForDecreaseIncreaseInDeferredRevenue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "AdjustmentsForDecreaseIncreaseInDeferredRevenue",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Increase / (decrease) in deferred revenue",
        "documentation": "Adjustments for decrease (increase) in deferred revenue.",
        "label": "Adjustments For Decrease Increase In Deferred Revenue"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_AdjustmentsForDecreaseIncreaseInInventories": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AdjustmentsForDecreaseIncreaseInInventories",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "(Increase) / decrease in inventory",
        "label": "Adjustments for decrease (increase) in inventories"
       }
      },
      "en": {
       "role": {
        "documentation": "Adjustments for decrease (increase) in inventories to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Inventories; Profit (loss)]"
       }
      }
     },
     "auth_ref": [
      "r338"
     ]
    },
    "ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AdjustmentsForDepreciationAndAmortisationExpense",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Depreciation and amortisation",
        "label": "Adjustments for depreciation and amortisation expense"
       }
      },
      "en": {
       "role": {
        "documentation": "Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Depreciation and amortisation expense; Profit (loss)]"
       }
      }
     },
     "auth_ref": [
      "r339"
     ]
    },
    "ifrs-full_AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Adjustment of the convertible notes (in Dollars)",
        "label": "Adjustments for gains (losses) on change in fair value of derivatives"
       }
      },
      "en": {
       "role": {
        "documentation": "Adjustments for gains (losses) on changes in the fair value of derivatives to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: At fair value [member]; Derivatives [member]; Profit (loss)]"
       }
      }
     },
     "auth_ref": [
      "r340"
     ]
    },
    "gels_AdjustmentsForIncreaseDecreaseInGSTPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "AdjustmentsForIncreaseDecreaseInGSTPayable",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Increase / (decrease) in GST payable",
        "documentation": "Adjustments for increase (decrease) in GST payable.",
        "label": "Adjustments For Increase Decrease In GSTPayable"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "(Increase)/decrease in trade and other receivable",
        "label": "Adjustments for increase (decrease) in trade and other payables"
       }
      },
      "en": {
       "role": {
        "documentation": "Adjustments for increase (decrease) in trade and other payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other payables; Profit (loss)]"
       }
      }
     },
     "auth_ref": [
      "r340"
     ]
    },
    "gels_AdjustmentsForInterestAndOtherFinanceCosts": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "AdjustmentsForInterestAndOtherFinanceCosts",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": -1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Interest and other finance costs paid",
        "documentation": "Adjustments for interest and other finance costs to reconcile profit (loss) to net cash flow from (used in) operating activities.",
        "label": "Adjustments For Interest And Other Finance Costs"
       }
      }
     },
     "auth_ref": []
    },
    "gels_AdvanceForEquipmentMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "AdvanceForEquipmentMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPrepaymentsandOtherAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Advance for Equipment [Member]",
        "label": "Advance For Equipment Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_AdvancePaymentsToVendorsForSupplyOfRawMaterialsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "AdvancePaymentsToVendorsForSupplyOfRawMaterialsMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPrepaymentsandOtherAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Advance Payments to Vendors for Supply of Raw Materials [Member]",
        "label": "Advance Payments To Vendors For Supply Of Raw Materials Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_AdvertisingExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AdvertisingExpense",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "ifrs-full_ProfitLossFromOperatingActivities",
       "weight": -1.0,
       "order": 8.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Advertising and marketing expense",
        "label": "Advertising expense"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of expense arising from advertising."
       }
      }
     },
     "auth_ref": [
      "r326"
     ]
    },
    "ecd_AggtChngPnsnValInSummryCompstnTblForAplblYrMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AggtChngPnsnValInSummryCompstnTblForAplblYrMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Aggregate Change in Present Value of Accumulated Benefit for All Pension Plans Reported in Summary Compensation Table [Member]",
        "terseLabel": "Aggregate Change in Present Value of Accumulated Benefit for All Pension Plans Reported in Summary Compensation Table"
       }
      }
     },
     "auth_ref": [
      "r307"
     ]
    },
    "ecd_AggtErrCompAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AggtErrCompAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Aggregate Erroneous Compensation Amount",
        "terseLabel": "Aggregate Erroneous Compensation Amount"
       }
      }
     },
     "auth_ref": [
      "r221",
      "r232",
      "r248",
      "r283"
     ]
    },
    "ecd_AggtErrCompNotYetDeterminedTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AggtErrCompNotYetDeterminedTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Aggregate Erroneous Compensation Not Yet Determined [Text Block]",
        "terseLabel": "Aggregate Erroneous Compensation Not Yet Determined"
       }
      }
     },
     "auth_ref": [
      "r224",
      "r235",
      "r251",
      "r286"
     ]
    },
    "ecd_AggtPnsnAdjsSvcCstMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AggtPnsnAdjsSvcCstMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Aggregate Pension Adjustments Service Cost [Member]",
        "terseLabel": "Aggregate Pension Adjustments Service Cost"
       }
      }
     },
     "auth_ref": [
      "r308"
     ]
    },
    "ecd_AllAdjToCompMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AllAdjToCompMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "All Adjustments to Compensation [Member]",
        "terseLabel": "All Adjustments to Compensation"
       }
      }
     },
     "auth_ref": [
      "r271"
     ]
    },
    "currency_AllCurrenciesDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/currency/2024",
     "localname": "AllCurrenciesDomain",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "All Currencies [Domain]"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_AllExecutiveCategoriesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AllExecutiveCategoriesMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "All Executive Categories [Member]",
        "terseLabel": "All Executive Categories"
       }
      }
     },
     "auth_ref": [
      "r278"
     ]
    },
    "ecd_AllIndividualsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AllIndividualsMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure",
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure",
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements",
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "All Individuals [Member]",
        "terseLabel": "All Individuals"
       }
      }
     },
     "auth_ref": [
      "r225",
      "r236",
      "r252",
      "r278",
      "r287",
      "r291",
      "r299"
     ]
    },
    "ecd_AllTradingArrangementsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AllTradingArrangementsMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "All Trading Arrangements [Member]",
        "terseLabel": "All Trading Arrangements"
       }
      }
     },
     "auth_ref": [
      "r297"
     ]
    },
    "gels_AllowanceForDoubtfulOtherReceivable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "AllowanceForDoubtfulOtherReceivable",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/TradeandOtherReceivablesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Expected credit losses",
        "documentation": "Amount of allowance for credit loss on accounts receivable.",
        "label": "Allowance For Doubtful Other Receivable"
       }
      }
     },
     "auth_ref": []
    },
    "dei_AmendmentDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AmendmentDescription",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Amendment Description",
        "documentation": "Description of changes contained within amended document."
       }
      }
     },
     "auth_ref": []
    },
    "dei_AmendmentFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AmendmentFlag",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Amendment Flag",
        "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission."
       }
      }
     },
     "auth_ref": []
    },
    "gels_AmortisationEstimatedPercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "AmortisationEstimatedPercentage",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of amortisation estimated",
        "documentation": "Percentage of amortisation estimated",
        "label": "Amortisation Estimated Percentage"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_AmortisationExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AmortisationExpense",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofDepreciationandAmortisationExpenseTable": {
       "parentTag": "ifrs-full_DepreciationAndAmortisationExpense",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofDepreciationandAmortisationExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Amortisation expenses",
        "label": "Amortisation expense"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives."
       }
      }
     },
     "auth_ref": [
      "r326"
     ]
    },
    "ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AmortisationIntangibleAssetsOtherThanGoodwill",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofIntangibleAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Less: Accumulated amortisation",
        "label": "Amortisation, intangible assets other than goodwill"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill]"
       }
      }
     },
     "auth_ref": [
      "r82"
     ]
    },
    "gels_AmortizationOfDebtDiscount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "AmortizationOfDebtDiscount",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofMovementofDebtDiscountonConvertibleNotesTable": {
       "parentTag": "gels_TotalDebtDiscountOnConvertibleNotes",
       "weight": -1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementofDebtDiscountonConvertibleNotesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Amortization of debt discount",
        "documentation": "Amortization of debt discount.",
        "label": "Amortization Of Debt Discount"
       }
      }
     },
     "auth_ref": []
    },
    "gels_AmountsReceivedDuringThePeriod": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "AmountsReceivedDuringThePeriod",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofBalancesareOutstandingwithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Repayments made during the period",
        "documentation": "Amounts received during the period.",
        "label": "Amounts Received During The Period"
       }
      }
     },
     "auth_ref": []
    },
    "dei_AnnualInformationForm": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AnnualInformationForm",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Annual Information Form",
        "documentation": "Boolean flag with value true on a form if it is an annual report containing an annual information form."
       }
      }
     },
     "auth_ref": [
      "r228"
     ]
    },
    "gels_AnnualLeaveTakens": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "AnnualLeaveTakens",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofEmployeeEntitlementsAnnualLeaveTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Annual leave taken",
        "documentation": "Annual leave taken.",
        "label": "Annual Leave Takens"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ApplicableTaxRate": {
     "xbrltype": "percentItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ApplicableTaxRate",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails",
      "http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Statutory tax rate",
        "verboseLabel": "Corporate tax rate",
        "label": "Applicable tax rate"
       }
      },
      "en": {
       "role": {
        "documentation": "The applicable income tax rate."
       }
      }
     },
     "auth_ref": [
      "r40"
     ]
    },
    "gels_ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofUnusedTaxLossesDeferredTaxAssetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "\u2013 applicable to subsidiaries (not consolidated for tax purposes)",
        "documentation": "The amount of unused tax losses for which no deferred tax asset is recognized applicable to subsidiaries.",
        "label": "Applicable To Subsidiariesnot Unused Tax Losses For Which No Deferred Tax Asset Recognised"
       }
      }
     },
     "auth_ref": []
    },
    "dei_ApproximateDateOfCommencementOfProposedSaleToThePublic": {
     "xbrltype": "dateOrAsapItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "ApproximateDateOfCommencementOfProposedSaleToThePublic",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Approximate Date of Commencement of Proposed Sale to Public",
        "documentation": "The approximate date of a commencement of a proposed sale of securities to the public. This element is disclosed in S-1, S-3, S-4, S-11, F-1, F-3 and F-10 filings."
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_Assets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "Assets",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_NetAssetsLiabilities",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total assets",
        "label": "Assets"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r121",
      "r122",
      "r123",
      "r161",
      "r163"
     ]
    },
    "gels_AuditAndReviewServicesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "AuditAndReviewServicesMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofServicesProvidedbytheAuditorsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Audit and Review Services - M&amp;K CPAS, PLLC [Member]",
        "label": "Audit And Review Services Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_AuditOrReviewOfTheConsolidatedFinancialStatementsUHYHainesNortonMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "AuditOrReviewOfTheConsolidatedFinancialStatementsUHYHainesNortonMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofServicesProvidedbytheAuditorsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Audit or review of the consolidated financial statements - UHY Haines Norton [Member]",
        "label": "Audit Or Review Of The Consolidated Financial Statements UHYHaines Norton Member"
       }
      }
     },
     "auth_ref": []
    },
    "dei_AuditedAnnualFinancialStatements": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AuditedAnnualFinancialStatements",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Audited Annual Financial Statements",
        "documentation": "Boolean flag with value true on a form if it is an annual report containing audited financial statements."
       }
      }
     },
     "auth_ref": [
      "r228"
     ]
    },
    "dei_AuditorFirmId": {
     "xbrltype": "nonemptySequenceNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AuditorFirmId",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/AuditInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Auditor Firm ID",
        "documentation": "PCAOB issued Audit Firm Identifier"
       }
      }
     },
     "auth_ref": [
      "r211",
      "r214",
      "r228"
     ]
    },
    "dei_AuditorLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AuditorLineItems",
     "lang": {
      "en-us": {
       "role": {
        "label": "Auditor [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_AuditorLocation": {
     "xbrltype": "internationalNameItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AuditorLocation",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/AuditInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Auditor Location"
       }
      }
     },
     "auth_ref": [
      "r211",
      "r214",
      "r228"
     ]
    },
    "dei_AuditorName": {
     "xbrltype": "internationalNameItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AuditorName",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/AuditInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Auditor Name"
       }
      }
     },
     "auth_ref": [
      "r211",
      "r214",
      "r228"
     ]
    },
    "dei_AuditorOpinionTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AuditorOpinionTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/AuditInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Auditor Opinion [Text Block]"
       }
      }
     },
     "auth_ref": [
      "r312"
     ]
    },
    "dei_AuditorTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AuditorTable",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/AuditInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Auditor [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_AuditorsRemuneration": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AuditorsRemuneration",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofCorporateExpensesTable": {
       "parentTag": "gels_CorporateExpenses",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofCorporateExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Audit fees (non-IPO related)",
        "label": "Auditor's remuneration"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of fees paid or payable to the entity's auditors."
       }
      }
     },
     "auth_ref": [
      "r326"
     ]
    },
    "ifrs-full_AuditorsRemunerationAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AuditorsRemunerationAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Remuneration of Auditors [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_AuditorsRemunerationForAuditServices": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AuditorsRemunerationForAuditServices",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofIPORelatedExpensesTable": {
       "parentTag": "ifrs-full_ShareIssueRelatedCost",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofIPORelatedExpensesTable",
      "http://www.gelteq.com/role/ScheduleofServicesProvidedbytheAuditorsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Audit fees (IPO Related)",
        "verboseLabel": "Remuneration of auditors",
        "label": "Auditor's remuneration for audit services"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of fees paid or payable to the entity's auditors for auditing services."
       }
      }
     },
     "auth_ref": [
      "r326"
     ]
    },
    "ifrs-full_AverageForeignExchangeRate": {
     "xbrltype": "decimalItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "AverageForeignExchangeRate",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exchange rate",
        "label": "Average foreign exchange rate"
       }
      },
      "en": {
       "role": {
        "documentation": "The average exchange rate used by the entity. Exchange rate is the ratio of exchange for two currencies."
       }
      }
     },
     "auth_ref": [
      "r326"
     ]
    },
    "gels_AverageGrowthTerm": {
     "xbrltype": "durationItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "AverageGrowthTerm",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Average growth term",
        "documentation": "Average growth term.",
        "label": "Average Growth Term"
       }
      }
     },
     "auth_ref": []
    },
    "gels_AverageTimeframeProfitabilityTerm": {
     "xbrltype": "durationItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "AverageTimeframeProfitabilityTerm",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Average timeframe profitability term",
        "documentation": "Average timeframe profitability term.",
        "label": "Average Timeframe Profitability Term"
       }
      }
     },
     "auth_ref": []
    },
    "gels_AverageUsefulLifeForIntangible": {
     "xbrltype": "durationItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "AverageUsefulLifeForIntangible",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Average useful life for intangible",
        "documentation": "Average useful life for intangible.",
        "label": "Average Useful Life For Intangible"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_AwardExrcPrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AwardExrcPrice",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Award Exercise Price",
        "terseLabel": "Exercise Price"
       }
      }
     },
     "auth_ref": [
      "r294"
     ]
    },
    "ecd_AwardGrantDateFairValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AwardGrantDateFairValue",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Award Grant Date Fair Value",
        "terseLabel": "Fair Value as of Grant Date"
       }
      }
     },
     "auth_ref": [
      "r295"
     ]
    },
    "ecd_AwardTmgDiscLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AwardTmgDiscLineItems",
     "lang": {
      "en-us": {
       "role": {
        "label": "Award Timing Disclosures [Line Items]",
        "terseLabel": "Award Timing Disclosures"
       }
      }
     },
     "auth_ref": [
      "r290"
     ]
    },
    "ecd_AwardTmgHowMnpiCnsdrdTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AwardTmgHowMnpiCnsdrdTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Award Timing, How MNPI Considered [Text Block]",
        "terseLabel": "Award Timing, How MNPI Considered"
       }
      }
     },
     "auth_ref": [
      "r290"
     ]
    },
    "ecd_AwardTmgMethodTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AwardTmgMethodTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Award Timing Method [Text Block]",
        "terseLabel": "Award Timing Method"
       }
      }
     },
     "auth_ref": [
      "r290"
     ]
    },
    "ecd_AwardTmgMnpiCnsdrdFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AwardTmgMnpiCnsdrdFlag",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Award Timing MNPI Considered [Flag]",
        "terseLabel": "Award Timing MNPI Considered"
       }
      }
     },
     "auth_ref": [
      "r290"
     ]
    },
    "ecd_AwardTmgMnpiDiscTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AwardTmgMnpiDiscTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Award Timing MNPI Disclosure [Text Block]",
        "terseLabel": "Award Timing MNPI Disclosure"
       }
      }
     },
     "auth_ref": [
      "r290"
     ]
    },
    "ecd_AwardTmgPredtrmndFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AwardTmgPredtrmndFlag",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Award Timing Predetermined [Flag]",
        "terseLabel": "Award Timing Predetermined"
       }
      }
     },
     "auth_ref": [
      "r290"
     ]
    },
    "us-gaap_AwardTypeAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AwardTypeAxis",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Award Type [Axis]",
        "terseLabel": "Award Type"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_AwardUndrlygSecuritiesAmt": {
     "xbrltype": "decimalItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AwardUndrlygSecuritiesAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Award Underlying Securities Amount",
        "terseLabel": "Underlying Securities"
       }
      }
     },
     "auth_ref": [
      "r293"
     ]
    },
    "ecd_AwardsCloseToMnpiDiscIndName": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AwardsCloseToMnpiDiscIndName",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Awards Close in Time to MNPI Disclosures, Individual Name",
        "terseLabel": "Name"
       }
      }
     },
     "auth_ref": [
      "r292"
     ]
    },
    "ecd_AwardsCloseToMnpiDiscTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AwardsCloseToMnpiDiscTable",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Awards Close in Time to MNPI Disclosures [Table]",
        "terseLabel": "Awards Close in Time to MNPI Disclosures"
       }
      }
     },
     "auth_ref": [
      "r291"
     ]
    },
    "ecd_AwardsCloseToMnpiDiscTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "AwardsCloseToMnpiDiscTableTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Awards Close in Time to MNPI Disclosures [Table Text Block]",
        "terseLabel": "Awards Close in Time to MNPI Disclosures, Table"
       }
      }
     },
     "auth_ref": [
      "r291"
     ]
    },
    "ifrs-full_BalancesWithBanks": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "BalancesWithBanks",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofCashandCashEquivalentsTable": {
       "parentTag": "ifrs-full_CashAndCashEquivalents",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofCashandCashEquivalentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cash at bank",
        "label": "Balances with banks"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of cash balances held at banks."
       }
      }
     },
     "auth_ref": [
      "r341"
     ]
    },
    "ifrs-full_BasicEarningsLossPerShare": {
     "xbrltype": "perShareItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "BasicEarningsLossPerShare",
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement",
      "http://www.gelteq.com/role/ScheduleofLossPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Basic loss per share (in Dollars per share)",
        "verboseLabel": "Basic loss per share",
        "label": "Basic earnings (loss) per share"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator)."
       }
      }
     },
     "auth_ref": [
      "r70",
      "r71"
     ]
    },
    "gels_BeginningOfTheAmountsPayableRelatedPartyTransactions": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "BeginningOfTheAmountsPayableRelatedPartyTransactions",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofBalancesareOutstandingwithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Beginning of the period",
        "documentation": "Beginning of the period.",
        "label": "Beginning Of The Amounts Payable Related Party Transactions"
       }
      }
     },
     "auth_ref": []
    },
    "gels_BetweenOneAndTwoYearsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "BetweenOneAndTwoYearsMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Between 1 and 2 years [Member]",
        "label": "Between One And Two Years Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_BetweenTwoAndFiveYearsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "BetweenTwoAndFiveYearsMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Between 2 and 5 years [Member]",
        "label": "Between Two And Five Years Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_BoardApprovedAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "BoardApprovedAmount",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Board approved amount (in Dollars)",
        "documentation": "Board approved amount.",
        "label": "Board Approved Amount"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_Borrowings": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "Borrowings",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable",
      "http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Liabilities current and non-current",
        "terseLabel": "Borrowings",
        "label": "Borrowings"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of outstanding funds that the entity is obligated to repay."
       }
      }
     },
     "auth_ref": [
      "r328"
     ]
    },
    "ifrs-full_BorrowingsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "BorrowingsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Borrowings [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_BorrowingsByNameAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "BorrowingsByNameAxis",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails",
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Borrowings by name [axis]"
       }
      },
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      }
     },
     "auth_ref": [
      "r342"
     ]
    },
    "ifrs-full_BorrowingsByNameDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "BorrowingsByNameDomain",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails",
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Borrowings by name [domain]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for all borrowings when disaggregated by name. It also represents the standard value for the 'Borrowings by name' axis if no other member is used. [Refer: Borrowings]"
       }
      }
     },
     "auth_ref": [
      "r342"
     ]
    },
    "gels_BorrowingsDebtDiscount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "BorrowingsDebtDiscount",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Debt Discount",
        "documentation": "Amount of borrowings debt discount.",
        "label": "Borrowings Debt Discount"
       }
      }
     },
     "auth_ref": []
    },
    "gels_BorrowingsDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "BorrowingsDetailsLineItems",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Borrowings (Details) [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_BorrowingsDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "BorrowingsDetailsTable",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Borrowings (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_BorrowingsInterestRate": {
     "xbrltype": "percentItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "BorrowingsInterestRate",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of loan interest",
        "label": "Borrowings, interest rate"
       }
      },
      "en": {
       "role": {
        "documentation": "The interest rate on borrowings. [Refer: Borrowings]"
       }
      }
     },
     "auth_ref": [
      "r342"
     ]
    },
    "gels_BorrowingsScheduleofBorrowingsfromRelatedPartiesDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "BorrowingsScheduleofBorrowingsfromRelatedPartiesDetailsTable",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Borrowings - Schedule of Borrowings from Related Parties (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_BorrowingsScheduleofBorrowingsfromRelatedPartiesParentheticalsDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "BorrowingsScheduleofBorrowingsfromRelatedPartiesParentheticalsDetailsTable",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Borrowings - Schedule of Borrowings from Related Parties (Parentheticals) (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_BottomOfRangeMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "BottomOfRangeMember",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails",
      "http://www.gelteq.com/role/IntangibleAssetsDetails",
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Bottom of range [member]",
        "verboseLabel": "Bottom of Range [Member]",
        "label": "Bottom of range [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for the bottom of a range."
       }
      }
     },
     "auth_ref": [
      "r97",
      "r125",
      "r141",
      "r143",
      "r190",
      "r191",
      "r342"
     ]
    },
    "dei_BusinessContactMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "BusinessContactMember",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/AuditInformation",
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Business Contact",
        "label": "Business Contact [Member]",
        "documentation": "Business contact for the entity"
       }
      }
     },
     "auth_ref": [
      "r214",
      "r228"
     ]
    },
    "gels_CAPEXMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "CAPEXMember",
     "presentation": [
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "CAPEX [Member]",
        "label": "CAPEXMember"
       }
      }
     },
     "auth_ref": []
    },
    "gels_CY28Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "CY28Member",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "CY28 [Member]",
        "label": "CY28 Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CapitalCommitments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CapitalCommitments",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/CapitalCommitmentsPropertyPlantandEquipmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Capital commitments",
        "label": "Capital commitments"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of future capital expenditures that the entity is committed to make."
       }
      }
     },
     "auth_ref": [
      "r326"
     ]
    },
    "ifrs-full_CapitalCommitmentsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CapitalCommitmentsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Capital Commitments \u2014 Property, Plant and Equipment [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_CapitalRaisingCostAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "CapitalRaisingCostAmount",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Capital raising cost, amount",
        "documentation": "Represent the capital raising cost, amount.",
        "label": "Capital Raising Cost Amount"
       }
      }
     },
     "auth_ref": []
    },
    "gels_CapitalRaisingCostIssuePrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "CapitalRaisingCostIssuePrice",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Capital raising cost, issue price",
        "documentation": "Represent the capital raising cost, issue price.",
        "label": "Capital Raising Cost Issue Price"
       }
      }
     },
     "auth_ref": []
    },
    "gels_CapitalRaisingCostShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "CapitalRaisingCostShares",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Capital raising cost, shares",
        "documentation": "Represent the shares value of capital raising cost shares.",
        "label": "Capital Raising Cost Shares"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CashAndCashEquivalents": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CashAndCashEquivalents",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_CurrentAssets",
       "weight": 1.0,
       "order": 1.0
      },
      "http://www.gelteq.com/role/ScheduleofCashandCashEquivalentsTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet",
      "http://www.gelteq.com/role/ConsolidatedCashFlow",
      "http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptionsDetails",
      "http://www.gelteq.com/role/ScheduleofCashandCashEquivalentsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Cash and cash equivalents at the beginning of the financial year",
        "periodEndLabel": "Cash and cash equivalents at the end of the financial year",
        "totalLabel": "Total",
        "terseLabel": "Cash and cash equivalents",
        "verboseLabel": "Cash balance",
        "label": "Cash and cash equivalents"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents]"
       }
      }
     },
     "auth_ref": [
      "r13",
      "r98",
      "r116"
     ]
    },
    "ifrs-full_CashAndCashEquivalentsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CashAndCashEquivalentsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Cash and Cash Equivalents [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CashEquivalentsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CashEquivalentsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Cash and Cash Equivalents [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CashFlowsFromUsedInFinancingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CashFlowsFromUsedInFinancingActivities",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_IncreaseDecreaseInCashAndCashEquivalents",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net cash from financing activities",
        "label": "Cash flows from (used in) financing activities"
       }
      },
      "en": {
       "role": {
        "documentation": "The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity, from continuing and discontinued operations."
       }
      }
     },
     "auth_ref": [
      "r89",
      "r100"
     ]
    },
    "ifrs-full_CashFlowsFromUsedInFinancingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CashFlowsFromUsedInFinancingActivitiesAbstract",
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cash flows from financing activities",
        "label": "Cash flows from (used in) financing activities [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CashFlowsFromUsedInInvestingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CashFlowsFromUsedInInvestingActivities",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_IncreaseDecreaseInCashAndCashEquivalents",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net cash used in investing activities",
        "label": "Cash flows from (used in) investing activities"
       }
      },
      "en": {
       "role": {
        "documentation": "The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents, from continuing and discontinued operations."
       }
      }
     },
     "auth_ref": [
      "r89",
      "r100"
     ]
    },
    "ifrs-full_CashFlowsFromUsedInInvestingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CashFlowsFromUsedInInvestingActivitiesAbstract",
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cash flows from investing activities",
        "label": "Cash flows from (used in) investing activities [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CashFlowsFromUsedInOperatingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CashFlowsFromUsedInOperatingActivities",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_IncreaseDecreaseInCashAndCashEquivalents",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedCashFlow",
      "http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net cash used in operating activities",
        "terseLabel": "Net cash used in operating activities",
        "label": "Cash flows from (used in) operating activities"
       }
      },
      "en": {
       "role": {
        "documentation": "The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities, from continuing and discontinued operations. [Refer: Revenue]"
       }
      }
     },
     "auth_ref": [
      "r89",
      "r100"
     ]
    },
    "ifrs-full_CashFlowsFromUsedInOperatingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CashFlowsFromUsedInOperatingActivitiesAbstract",
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cash flows from operating activities",
        "label": "Cash flows from (used in) operating activities [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CashTransferred": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CashTransferred",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ContingentAssetsLiabilitiesandCommitmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cash payment",
        "label": "Cash transferred"
       }
      },
      "en": {
       "role": {
        "documentation": "The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Total for all business combinations [member]]"
       }
      }
     },
     "auth_ref": [
      "r145"
     ]
    },
    "ifrs-full_CategoriesOfRelatedPartiesAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CategoriesOfRelatedPartiesAxis",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails",
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails",
      "http://www.gelteq.com/role/ScheduleofBalancesareOutstandingwithRelatedPartiesTable",
      "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable",
      "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable_Parentheticals",
      "http://www.gelteq.com/role/ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable",
      "http://www.gelteq.com/role/ScheduleofPersonswereDirectorsofGelteqLimitedTable",
      "http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Categories of related parties [axis]"
       }
      },
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      }
     },
     "auth_ref": [
      "r60"
     ]
    },
    "ifrs-full_CategoriesOfRelatedPartiesDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CategoriesOfRelatedPartiesDomain",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails",
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails",
      "http://www.gelteq.com/role/ScheduleofBalancesareOutstandingwithRelatedPartiesTable",
      "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable",
      "http://www.gelteq.com/role/ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable",
      "http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Categories of related parties [domain]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for the standard value for the 'Categories of related parties' axis if no other member is used."
       }
      }
     },
     "auth_ref": [
      "r60"
     ]
    },
    "ecd_ChangedPeerGroupFnTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "ChangedPeerGroupFnTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Changed Peer Group, Footnote [Text Block]",
        "terseLabel": "Changed Peer Group, Footnote"
       }
      }
     },
     "auth_ref": [
      "r269"
     ]
    },
    "gels_ChangesinLiabilitiesArisingfromFinancingActivitiesScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ChangesinLiabilitiesArisingfromFinancingActivitiesScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesDetailsTable",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Changes in Liabilities Arising from Financing Activities - Schedule of Changes in Liabilities Arising from Financing Activities (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_ChngInFrValAsOfVstngDtOfPrrYrEqtyAwrdsVstdInCvrdYrMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "ChngInFrValAsOfVstngDtOfPrrYrEqtyAwrdsVstdInCvrdYrMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Change in Fair Value as of Vesting Date of Prior Year Equity Awards Vested in Covered Year [Member]",
        "terseLabel": "Change in Fair Value as of Vesting Date of Prior Year Equity Awards Vested in Covered Year"
       }
      }
     },
     "auth_ref": [
      "r266"
     ]
    },
    "ecd_ChngInFrValOfOutsdngAndUnvstdEqtyAwrdsGrntdInPrrYrsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "ChngInFrValOfOutsdngAndUnvstdEqtyAwrdsGrntdInPrrYrsMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Year-over-Year Change in Fair Value of Equity Awards Granted in Prior Years That are Outstanding and Unvested [Member]",
        "terseLabel": "Year-over-Year Change in Fair Value of Equity Awards Granted in Prior Years That are Outstanding and Unvested"
       }
      }
     },
     "auth_ref": [
      "r264"
     ]
    },
    "dei_CityAreaCode": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "CityAreaCode",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "City Area Code",
        "documentation": "Area code of city"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ClassesOfAssetsAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ClassesOfAssetsAxis",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPrepaymentsandOtherAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Classes of assets [axis]"
       }
      },
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      }
     },
     "auth_ref": [
      "r74",
      "r75",
      "r124",
      "r136"
     ]
    },
    "ifrs-full_ClassesOfAssetsDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ClassesOfAssetsDomain",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPrepaymentsandOtherAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Classes of assets [domain]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. It also represents the standard value for the 'Classes of assets' axis if no other member is used."
       }
      }
     },
     "auth_ref": [
      "r74",
      "r124",
      "r136"
     ]
    },
    "ifrs-full_ClassesOfEmployeeBenefitsExpenseAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ClassesOfEmployeeBenefitsExpenseAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Employee Benefits Provisions [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ClassesOfFinancialInstrumentsAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ClassesOfFinancialInstrumentsAxis",
     "presentation": [
      "http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptionsDetails",
      "http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Classes of financial instruments [axis]"
       }
      },
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      }
     },
     "auth_ref": [
      "r151",
      "r152",
      "r153",
      "r154"
     ]
    },
    "ifrs-full_ClassesOfFinancialInstrumentsDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ClassesOfFinancialInstrumentsDomain",
     "presentation": [
      "http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptionsDetails",
      "http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Classes of financial instruments [domain]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for aggregated classes of financial instruments. Financial instruments are contracts that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity. It also represents the standard value for the 'Classes of financial instruments' axis if no other member is used. [Refer: Financial assets; Financial liabilities]"
       }
      }
     },
     "auth_ref": [
      "r151",
      "r152",
      "r153",
      "r154"
     ]
    },
    "ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ClassesOfIntangibleAssetsAndGoodwillAxis",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofIntangibleAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Classes of intangible assets and goodwill [axis]"
       }
      },
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      }
     },
     "auth_ref": [
      "r336"
     ]
    },
    "ifrs-full_ClassesOfIntangibleAssetsAndGoodwillDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ClassesOfIntangibleAssetsAndGoodwillDomain",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofIntangibleAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Classes of intangible assets and goodwill [domain]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for intangible assets and goodwill. It also represents the standard value for the 'Classes of intangible assets and goodwill' axis if no other member is used. [Refer: Goodwill; Intangible assets other than goodwill]"
       }
      }
     },
     "auth_ref": [
      "r336"
     ]
    },
    "ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ClassesOfIntangibleAssetsOtherThanGoodwillAxis",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeTable",
      "http://www.gelteq.com/role/ScheduleofReconciliationsoftheWrittenDownValuesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Classes of intangible assets other than goodwill [axis]"
       }
      },
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      }
     },
     "auth_ref": [
      "r84"
     ]
    },
    "ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ClassesOfIntangibleAssetsOtherThanGoodwillDomain",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofReconciliationsoftheWrittenDownValuesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Classes of intangible assets other than goodwill [domain]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for the standard value for the 'Classes of intangible assets other than goodwill' axis if no other member is used."
       }
      }
     },
     "auth_ref": [
      "r84"
     ]
    },
    "ifrs-full_ClassesOfOrdinarySharesAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ClassesOfOrdinarySharesAxis",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofIPORelatedExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Classes of ordinary shares [axis]"
       }
      },
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      }
     },
     "auth_ref": [
      "r70"
     ]
    },
    "ifrs-full_ClassesOfShareCapitalAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ClassesOfShareCapitalAxis",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofOrdinarySharesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Classes of share capital [axis]"
       }
      },
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      }
     },
     "auth_ref": [
      "r25"
     ]
    },
    "gels_ClosingBalanceAmountsPayableRelatedPartyTransactions": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ClosingBalanceAmountsPayableRelatedPartyTransactions",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofBalancesareOutstandingwithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodEndLabel": "Closing Balance",
        "documentation": "Closing balance.",
        "label": "Closing Balance Amounts Payable Related Party Transactions"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_CoSelectedMeasureAmt": {
     "xbrltype": "decimalItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "CoSelectedMeasureAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Company Selected Measure Amount",
        "terseLabel": "Company Selected Measure Amount"
       }
      }
     },
     "auth_ref": [
      "r270"
     ]
    },
    "ecd_CoSelectedMeasureName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "CoSelectedMeasureName",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Company Selected Measure Name",
        "terseLabel": "Company Selected Measure Name"
       }
      }
     },
     "auth_ref": [
      "r270"
     ]
    },
    "ecd_CompActuallyPaidVsCoSelectedMeasureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "CompActuallyPaidVsCoSelectedMeasureTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Compensation Actually Paid vs. Company Selected Measure [Text Block]",
        "terseLabel": "Compensation Actually Paid vs. Company Selected Measure"
       }
      }
     },
     "auth_ref": [
      "r275"
     ]
    },
    "ecd_CompActuallyPaidVsNetIncomeTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "CompActuallyPaidVsNetIncomeTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Compensation Actually Paid vs. Net Income [Text Block]",
        "terseLabel": "Compensation Actually Paid vs. Net Income"
       }
      }
     },
     "auth_ref": [
      "r274"
     ]
    },
    "ecd_CompActuallyPaidVsOtherMeasureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "CompActuallyPaidVsOtherMeasureTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Compensation Actually Paid vs. Other Measure [Text Block]",
        "terseLabel": "Compensation Actually Paid vs. Other Measure"
       }
      }
     },
     "auth_ref": [
      "r276"
     ]
    },
    "ecd_CompActuallyPaidVsTotalShareholderRtnTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "CompActuallyPaidVsTotalShareholderRtnTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Compensation Actually Paid vs. Total Shareholder Return [Text Block]",
        "terseLabel": "Compensation Actually Paid vs. Total Shareholder Return"
       }
      }
     },
     "auth_ref": [
      "r273"
     ]
    },
    "ifrs-full_ComponentsOfEquityAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ComponentsOfEquityAxis",
     "presentation": [
      "http://www.gelteq.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Components of equity [axis]"
       }
      },
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      }
     },
     "auth_ref": [
      "r6"
     ]
    },
    "ifrs-full_ComponentsOfEquityDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ComponentsOfEquityDomain",
     "presentation": [
      "http://www.gelteq.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Components of equity [domain]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for the residual interest in the assets of the entity after deducting all its liabilities. It also represents the standard value for the 'Components of equity' axis if no other member is used."
       }
      }
     },
     "auth_ref": [
      "r6"
     ]
    },
    "ifrs-full_ComprehensiveIncome": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ComprehensiveIncome",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Total comprehensive loss for the year",
        "label": "Comprehensive income"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners."
       }
      }
     },
     "auth_ref": [
      "r2",
      "r28",
      "r103",
      "r105",
      "r114",
      "r189"
     ]
    },
    "ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ComprehensiveIncomeAttributableToOwnersOfParent",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total comprehensive loss for the year attributable to the owners of Gelteq Limited",
        "label": "Comprehensive income, attributable to owners of parent"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of comprehensive income attributable to owners of the parent. [Refer: Comprehensive income]"
       }
      }
     },
     "auth_ref": [
      "r2",
      "r30"
     ]
    },
    "gels_ConsolidatedStatementOfChangesInEquityAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ConsolidatedStatementOfChangesInEquityAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Consolidated Statement Of Changes In Equity Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ConsultantFees": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ConsultantFees",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofIPORelatedExpensesTable": {
       "parentTag": "ifrs-full_ShareIssueRelatedCost",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofIPORelatedExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Consultant fees",
        "documentation": "Consultant fees.",
        "label": "Consultant Fees"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ConsultingFees": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ConsultingFees",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "ifrs-full_ProfitLossFromOperatingActivities",
       "weight": -1.0,
       "order": 10.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Consulting fees",
        "documentation": "Represent the amount of consulting fees.",
        "label": "Consulting Fees"
       }
      }
     },
     "auth_ref": []
    },
    "dei_ContactPersonnelEmailAddress": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "ContactPersonnelEmailAddress",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contact Personnel Email Address",
        "documentation": "Email address of contact personnel."
       }
      }
     },
     "auth_ref": []
    },
    "dei_ContactPersonnelFaxNumber": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "ContactPersonnelFaxNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contact Personnel Fax Number",
        "documentation": "Fax Number of contact personnel."
       }
      }
     },
     "auth_ref": [
      "r214"
     ]
    },
    "dei_ContactPersonnelName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "ContactPersonnelName",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contact Personnel Name",
        "documentation": "Name of contact personnel"
       }
      }
     },
     "auth_ref": []
    },
    "dei_ContainedFileInformationFileDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "ContainedFileInformationFileDescription",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contained File Information, File Description",
        "documentation": "The description of the contained file."
       }
      }
     },
     "auth_ref": []
    },
    "dei_ContainedFileInformationFileName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "ContainedFileInformationFileName",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contained File Information, File Name",
        "documentation": "The name of the contained file."
       }
      }
     },
     "auth_ref": []
    },
    "dei_ContainedFileInformationFileNumber": {
     "xbrltype": "fileNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "ContainedFileInformationFileNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contained File Information, File Number",
        "documentation": "The SEC Document Number of the contained file."
       }
      }
     },
     "auth_ref": []
    },
    "dei_ContainedFileInformationFileType": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "ContainedFileInformationFileType",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contained File Information, File Type",
        "documentation": "The type or format of the contained file (usually XBRL but may be used for other types such as HTML, Word, PDF, GIF/JPG, etc.)."
       }
      }
     },
     "auth_ref": []
    },
    "gels_ContingentAssetsLiabilitiesAndCommitmentsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ContingentAssetsLiabilitiesAndCommitmentsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Contingent Assets &amp; Liabilities and Commitments [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ContingentAssetsLiabilitiesandCommitmentsDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ContingentAssetsLiabilitiesandCommitmentsDetailsTable",
     "presentation": [
      "http://www.gelteq.com/role/ContingentAssetsLiabilitiesandCommitmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contingent Assets &amp; Liabilities and Commitments (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ConversionPricePerShare": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ConversionPricePerShare",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Conversion price (in Dollars per share)",
        "documentation": "Conversion price, per share.",
        "label": "Conversion Price Per Share"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ConvertibleNoteBalance": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ConvertibleNoteBalance",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementofConvertibleNotesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Opening convertible note balance",
        "periodEndLabel": "Total of convertible notes",
        "documentation": "Represent the amount of convertible note.",
        "label": "Convertible Note Balance"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ConvertibleNoteFaceValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ConvertibleNoteFaceValue",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible note face value",
        "documentation": "Represent the amount of convertible note face value.",
        "label": "Convertible Note Face Value"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ConvertibleNoteFundsReceived": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ConvertibleNoteFundsReceived",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible note, funds received (in Dollars)",
        "documentation": "Represent the amount of convertible note funds received.",
        "label": "Convertible Note Funds Received"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ConvertibleNoteMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ConvertibleNoteMember",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails",
      "http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible Notes [Member]",
        "label": "Convertible Note Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ConvertibleNoteOfferingRaising": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ConvertibleNoteOfferingRaising",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible note offering raising (in Dollars)",
        "documentation": "Represent the amount of convertible note offering raising.",
        "label": "Convertible Note Offering Raising"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ConvertibleNotes": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ConvertibleNotes",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible notes",
        "documentation": "Convertible notes.",
        "label": "Convertible Notes"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementofConvertibleNotesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible notes converted into shares",
        "documentation": "Represent the amount of convertible notes converted into shares.",
        "label": "Convertible Notes Converted Into Shares During Period On Convertible Notes Issued"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ConvertibleNotesFromRelatedPartiesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ConvertibleNotesFromRelatedPartiesMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofBalancesareOutstandingwithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible Notes from Related Parties [Member]",
        "label": "Convertible Notes From Related Parties Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ConvertibleNotesOneMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ConvertibleNotesOneMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible Notes [Member]",
        "label": "Convertible Notes One Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ConvertibleNotesPayablesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ConvertibleNotesPayablesMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible notes payables [Member]",
        "label": "Convertible Notes Payables Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ConvertibleNotesTwoMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ConvertibleNotesTwoMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible Notes [Member]",
        "label": "Convertible Notes Two Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_CorporateExpenses": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "CorporateExpenses",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "ifrs-full_ProfitLossFromOperatingActivities",
       "weight": -1.0,
       "order": 4.0
      },
      "http://www.gelteq.com/role/ScheduleofCorporateExpensesTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement",
      "http://www.gelteq.com/role/ScheduleofCorporateExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total corporate expenses",
        "negatedLabel": "Corporate expenses",
        "documentation": "Corporate expenses.",
        "label": "Corporate Expenses"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CorporateInformationAndStatementOfIFRSComplianceAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CorporateInformationAndStatementOfIFRSComplianceAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Guarantees [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_CorrectionOfDebtDiscountsAndDerivativeLiability": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "CorrectionOfDebtDiscountsAndDerivativeLiability",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofMovementofDebtDiscountonConvertibleNotesTable": {
       "parentTag": "gels_TotalDebtDiscountOnConvertibleNotes",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementofDebtDiscountonConvertibleNotesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Correction of debt discount and derivative liability",
        "documentation": "Correction of debt discount and derivative liability",
        "label": "Correction Of Debt Discounts And Derivative Liability"
       }
      }
     },
     "auth_ref": []
    },
    "gels_CostOfCapitalRaising": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "CostOfCapitalRaising",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cost of capital raising",
        "documentation": "Cost of capital raising.",
        "label": "Cost Of Capital Raising"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CostOfSales": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CostOfSales",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "ifrs-full_GrossProfit",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Cost of sales",
        "label": "Cost of sales"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories."
       }
      }
     },
     "auth_ref": [
      "r0",
      "r35"
     ]
    },
    "ifrs-full_CountryOfIncorporationOrResidenceOfSubsidiary": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CountryOfIncorporationOrResidenceOfSubsidiary",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPrincipalSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Principal place of business / Country of incorporation",
        "label": "Country of incorporation of subsidiary"
       }
      },
      "en": {
       "role": {
        "documentation": "The country in which a subsidiary of the entity is incorporated. [Refer: Total for all subsidiaries [member]]"
       }
      }
     },
     "auth_ref": [
      "r64",
      "r67",
      "r106",
      "r107"
     ]
    },
    "dei_CountryRegion": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "CountryRegion",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Country Region",
        "documentation": "Region code of country"
       }
      }
     },
     "auth_ref": []
    },
    "dei_CoverAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "CoverAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Cover [Abstract]",
        "documentation": "Cover page."
       }
      }
     },
     "auth_ref": []
    },
    "gels_CriticalAccountingJudgementsEstimatesAndAssumptionsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "CriticalAccountingJudgementsEstimatesAndAssumptionsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Critical Accounting Judgements, Estimates and Assumptions [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "CriticalAccountingJudgementsEstimatesandAssumptionsDetailsLineItems",
     "presentation": [
      "http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Critical Accounting Judgements, Estimates and Assumptions [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_CriticalAccountingJudgementsEstimatesandAssumptionsDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "CriticalAccountingJudgementsEstimatesandAssumptionsDetailsTable",
     "presentation": [
      "http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Critical Accounting Judgements, Estimates and Assumptions (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "srt_CurrencyAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/srt/2024",
     "localname": "CurrencyAxis",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Currency [Axis]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CurrentAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentAssets",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_Assets",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total current assets",
        "label": "Current assets"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets]"
       }
      }
     },
     "auth_ref": [
      "r19",
      "r110",
      "r189"
     ]
    },
    "ifrs-full_CurrentAssetsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentAssetsAbstract",
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Current assets",
        "label": "Current assets [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CurrentAssetsLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentAssetsLiabilities",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Current liabilities exceed current assets",
        "label": "Current assets (liabilities)"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of current assets less the amount of current liabilities."
       }
      }
     },
     "auth_ref": [
      "r328"
     ]
    },
    "dei_CurrentFiscalYearEndDate": {
     "xbrltype": "gMonthDayItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "CurrentFiscalYearEndDate",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Current Fiscal Year End Date",
        "documentation": "End date of current fiscal year in the format --MM-DD."
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CurrentLeaseLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentLeaseLiabilities",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_CurrentLiabilities",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Derivative liability",
        "label": "Current lease liabilities"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of current lease liabilities. [Refer: Lease liabilities]"
       }
      }
     },
     "auth_ref": [
      "r133"
     ]
    },
    "ifrs-full_CurrentLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentLiabilities",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_Liabilities",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total current liabilities",
        "label": "Current liabilities"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period."
       }
      }
     },
     "auth_ref": [
      "r20",
      "r112",
      "r189"
     ]
    },
    "ifrs-full_CurrentLiabilitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentLiabilitiesAbstract",
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet",
      "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable",
      "http://www.gelteq.com/role/ScheduleofEmployeeBenefitsProvisionsLiabilitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Current liabilities",
        "label": "Current liabilities [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_CurrentLiabilitiesAbstract0": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "CurrentLiabilitiesAbstract0",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Current liabilities",
        "label": "Current Liabilities Abstract0"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_CurrentPortionOfLongtermBorrowings": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentPortionOfLongtermBorrowings",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/FinancialRiskManagementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Non-current borrowings",
        "label": "Current portion of non-current borrowings"
       }
      },
      "en": {
       "role": {
        "documentation": "The current portion of non-current borrowings. [Refer: Borrowings]"
       }
      }
     },
     "auth_ref": [
      "r328"
     ]
    },
    "ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentPrepaymentsAndOtherCurrentAssets",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_CurrentAssets",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet",
      "http://www.gelteq.com/role/ScheduleofPrepaymentsandOtherAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Prepayments and other assets",
        "verboseLabel": "Current assets",
        "label": "Current prepayments and other current assets"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments]"
       }
      }
     },
     "auth_ref": [
      "r328"
     ]
    },
    "ifrs-full_CurrentProvisionsForEmployeeBenefits": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentProvisionsForEmployeeBenefits",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_CurrentLiabilities",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet",
      "http://www.gelteq.com/role/ScheduleofEmployeeBenefitsProvisionsLiabilitiesTable",
      "http://www.gelteq.com/role/ScheduleofEmployeeEntitlementsAnnualLeaveTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Opening Balance",
        "periodEndLabel": "Closing balance",
        "terseLabel": "Employee benefits provisions",
        "verboseLabel": "Provision for Annual leave",
        "label": "Current provisions for employee benefits"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits]"
       }
      }
     },
     "auth_ref": [
      "r22"
     ]
    },
    "ifrs-full_CurrentTradeReceivables": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentTradeReceivables",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofTradeandOtherReceivablesTable": {
       "parentTag": "ifrs-full_TradeAndOtherCurrentReceivables",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofTradeandOtherReceivablesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accounts receivable",
        "label": "Current trade receivables"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of current trade receivables. [Refer: Trade receivables]"
       }
      }
     },
     "auth_ref": [
      "r175",
      "r176"
     ]
    },
    "ifrs-full_CurrentValueAddedTaxPayables": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "CurrentValueAddedTaxPayables",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable": {
       "parentTag": "ifrs-full_TradeAndOtherCurrentPayables",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Payroll tax payable",
        "label": "Current value added tax payables"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of current value added tax payables. [Refer: Value added tax payables]"
       }
      }
     },
     "auth_ref": [
      "r330"
     ]
    },
    "cyd_CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/cyd/2024",
     "localname": "CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]",
        "label": "Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]"
       }
      }
     },
     "auth_ref": [
      "r217",
      "r305"
     ]
    },
    "cyd_CybersecurityRiskManagementStrategyAndGovernanceAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/cyd/2024",
     "localname": "CybersecurityRiskManagementStrategyAndGovernanceAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Cybersecurity Risk Management, Strategy, and Governance [Abstract]"
       }
      }
     },
     "auth_ref": [
      "r216",
      "r304"
     ]
    },
    "cyd_CybersecurityRiskManagementStrategyAndGovernanceLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/cyd/2024",
     "localname": "CybersecurityRiskManagementStrategyAndGovernanceLineItems",
     "presentation": [
      "http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cybersecurity Risk Management, Strategy, and Governance [Line Items]"
       }
      }
     },
     "auth_ref": [
      "r216",
      "r304"
     ]
    },
    "cyd_CybersecurityRiskManagementStrategyAndGovernanceTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/cyd/2024",
     "localname": "CybersecurityRiskManagementStrategyAndGovernanceTable",
     "presentation": [
      "http://xbrl.sec.gov/cyd/role/CybersecurityRiskManagementAndStrategyDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cybersecurity Risk Management, Strategy, and Governance [Table]"
       }
      }
     },
     "auth_ref": [
      "r216",
      "r304"
     ]
    },
    "gels_DebtDiscountMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DebtDiscountMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Debt Discount [Member]",
        "label": "Debt Discount Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofMovementofDebtDiscountonConvertibleNotesTable": {
       "parentTag": "gels_TotalDebtDiscountOnConvertibleNotes",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementofDebtDiscountonConvertibleNotesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Debt discount on convertible notes recognised during the period",
        "documentation": "Debt discount on convertible notes recognised during the period.",
        "label": "Debt Discount On Convertible Notes Recognised During The Period"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DeferredIncomeIncludingContractLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DeferredIncomeIncludingContractLiabilities",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_CurrentLiabilities",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet",
      "http://www.gelteq.com/role/DeferredRevenueDetails",
      "http://www.gelteq.com/role/ScheduleofDeferredRevenueTable",
      "http://www.gelteq.com/role/ScheduleofRecognisedasRevenueinFuturePeriodsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Opening balance",
        "periodEndLabel": "Closing balance",
        "terseLabel": "Deferred revenue",
        "verboseLabel": "Deferred Revenue",
        "netLabel": "6 to 12 months",
        "label": "Recognised revenue"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of liabilities representing income that has been received (or the amount is due) but is not yet earned, including contract liabilities. [Refer: Contract liabilities]"
       }
      }
     },
     "auth_ref": [
      "r328",
      "r330"
     ]
    },
    "gels_DeferredTaxAssetsDeferredRevenue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DeferredTaxAssetsDeferredRevenue",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofOtherDeferredTaxAssetsandPotentialTaxBenefitforTaxLossesTable": {
       "parentTag": "ifrs-full_NetDeferredTaxAssets",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofOtherDeferredTaxAssetsandPotentialTaxBenefitforTaxLossesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "\u2013 Deferred revenue",
        "documentation": "The amount of deferred tax assets \u2013 deferred revenue.",
        "label": "Deferred Tax Assets Deferred Revenue"
       }
      }
     },
     "auth_ref": []
    },
    "gels_DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofOtherDeferredTaxAssetsandPotentialTaxBenefitforTaxLossesTable": {
       "parentTag": "ifrs-full_NetDeferredTaxAssets",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofOtherDeferredTaxAssetsandPotentialTaxBenefitforTaxLossesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "\u2013 Other \u2013 Expenses deductible in future periods",
        "documentation": "The amount of deferred tax assets, other expenses deductible in future periods.",
        "label": "Deferred Tax Assets Other Expenses Deductible In Future Periods"
       }
      }
     },
     "auth_ref": []
    },
    "gels_DeferredTaxAssetsOtherRightOfUseAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DeferredTaxAssetsOtherRightOfUseAssets",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofOtherDeferredTaxAssetsandPotentialTaxBenefitforTaxLossesTable": {
       "parentTag": "ifrs-full_NetDeferredTaxAssets",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofOtherDeferredTaxAssetsandPotentialTaxBenefitforTaxLossesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "\u2013 Other \u2013 Right of use assets",
        "documentation": "The amount of deferred tax assets, other right of use assets.",
        "label": "Deferred Tax Assets Other Right Of Use Assets"
       }
      }
     },
     "auth_ref": []
    },
    "gels_DeferredTaxAssetsPayablesAccruedExpensesAndProvisions": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DeferredTaxAssetsPayablesAccruedExpensesAndProvisions",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofOtherDeferredTaxAssetsandPotentialTaxBenefitforTaxLossesTable": {
       "parentTag": "ifrs-full_NetDeferredTaxAssets",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofOtherDeferredTaxAssetsandPotentialTaxBenefitforTaxLossesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "\u2013 Payables, accrued expenses and provisions",
        "documentation": "Deferred tax assets \u2013 Payables, accrued expenses and provisions.",
        "label": "Deferred Tax Assets Payables Accrued Expenses And Provisions"
       }
      }
     },
     "auth_ref": []
    },
    "dei_DelayedOrContinuousOffering": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DelayedOrContinuousOffering",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Delayed or Continuous Offering"
       }
      }
     },
     "auth_ref": [
      "r240",
      "r241",
      "r255"
     ]
    },
    "ifrs-full_DepreciationAndAmortisationExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DepreciationAndAmortisationExpense",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "ifrs-full_ProfitLossFromOperatingActivities",
       "weight": -1.0,
       "order": 6.0
      },
      "http://www.gelteq.com/role/ScheduleofDepreciationandAmortisationExpenseTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement",
      "http://www.gelteq.com/role/ScheduleofDepreciationandAmortisationExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total depreciation and amortisation expense",
        "negatedLabel": "Depreciation and amortisation expense",
        "label": "Depreciation and amortisation expense"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives."
       }
      }
     },
     "auth_ref": [
      "r1",
      "r35",
      "r117",
      "r159",
      "r165",
      "r172"
     ]
    },
    "ifrs-full_DepreciationAndAmortisationExpenseAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DepreciationAndAmortisationExpenseAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Depreciation and Amortisation Expense [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DepreciationPropertyPlantAndEquipment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DepreciationPropertyPlantAndEquipment",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofDepreciationandAmortisationExpenseTable": {
       "parentTag": "ifrs-full_DepreciationAndAmortisationExpense",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofDepreciationandAmortisationExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Depreciation on machinery",
        "label": "Depreciation, property, plant and equipment"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment]"
       }
      }
     },
     "auth_ref": [
      "r43",
      "r45"
     ]
    },
    "ifrs-full_DepreciationRightofuseAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DepreciationRightofuseAssets",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofDepreciationandAmortisationExpenseTable": {
       "parentTag": "ifrs-full_DepreciationAndAmortisationExpense",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofDepreciationandAmortisationExpenseTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Depreciation expense on right-of-use assets",
        "label": "Depreciation, right-of-use assets"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets]"
       }
      }
     },
     "auth_ref": [
      "r134"
     ]
    },
    "ifrs-full_DerivativeFinancialLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DerivativeFinancialLiabilities",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Derivative financial liabilities (in Dollars)",
        "label": "Derivative financial liabilities"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of financial liabilities classified as derivative instruments. [Refer: Financial assets; Derivatives [member]]"
       }
      }
     },
     "auth_ref": [
      "r328"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForBorrowingsExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Borrowings",
        "label": "Description of accounting policy for borrowings [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for borrowings. [Refer: Borrowings]"
       }
      }
     },
     "auth_ref": [
      "r327"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Business Combinations/Asset Acquisitions",
        "label": "Description of accounting policy for business combinations [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for business combinations. [Refer: Total for all business combinations [member]]"
       }
      }
     },
     "auth_ref": [
      "r327"
     ]
    },
    "gels_DescriptionOfAccountingPolicyForComparativeFigurestextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DescriptionOfAccountingPolicyForComparativeFigurestextBlock",
     "presentation": [
      "http://www.gelteq.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Comparative Figures",
        "documentation": "Description of accounting policy for Comparative figures.",
        "label": "Description Of Accounting Policy For Comparative Figurestext Block"
       }
      }
     },
     "auth_ref": []
    },
    "gels_DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock",
     "presentation": [
      "http://www.gelteq.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible Notes",
        "documentation": "Description of accounting policy for convertible notes.",
        "label": "Description Of Accounting Policy For Convertible Notes Policy Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DescriptionOfAccountingPolicyForEarningsPerShareExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Earnings per Share (EPS)",
        "label": "Description of accounting policy for earnings per share [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for earnings per share."
       }
      }
     },
     "auth_ref": [
      "r327"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Employee Benefit Provisions",
        "label": "Description of accounting policy for employee benefits [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for employee benefits. Employee benefits are all forms of consideration given by an entity in exchange for services rendered by employees or for the termination of employment."
       }
      }
     },
     "auth_ref": [
      "r327"
     ]
    },
    "gels_DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock",
     "presentation": [
      "http://www.gelteq.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Fair Value of Assets and Liabilities",
        "documentation": "Description of accounting policy for fair value of assets and liabilities.",
        "label": "Description Of Accounting Policy For Fair Value Of Assets And Liabilities Policy Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/Guarantees"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Guarantees",
        "label": "Description of accounting policy for financial guarantees [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for financial guarantees. [Refer: Guarantees [member]]"
       }
      }
     },
     "auth_ref": [
      "r327"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Financial Instruments",
        "label": "Description of accounting policy for financial instruments [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for financial instruments. [Refer: Classes of financial instruments [domain]]"
       }
      }
     },
     "auth_ref": [
      "r327"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Functional and presentation currency",
        "label": "Description of accounting policy for foreign currency translation [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for foreign currency translation."
       }
      }
     },
     "auth_ref": [
      "r327"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForGovernmentGrants": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForGovernmentGrants",
     "presentation": [
      "http://www.gelteq.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Government Grants",
        "label": "Description of accounting policy for government grants [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's accounting policy for government grants, including the methods of presentation adopted in the financial statements. [Refer: Government [member]; Government grants]"
       }
      }
     },
     "auth_ref": [
      "r50"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Impairment of assets",
        "label": "Description of accounting policy for impairment of assets [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for the impairment of assets."
       }
      }
     },
     "auth_ref": [
      "r327"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Income Tax",
        "label": "Description of accounting policy for income tax [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for income tax."
       }
      }
     },
     "auth_ref": [
      "r327"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Intangible Assets Other than Goodwill",
        "label": "Description of accounting policy for intangible assets other than goodwill [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]"
       }
      }
     },
     "auth_ref": [
      "r327"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForLeasesExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Lease liabilities",
        "label": "Description of accounting policy for leases [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for leases. A lease is an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time."
       }
      }
     },
     "auth_ref": [
      "r327"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForMeasuringInventories",
     "presentation": [
      "http://www.gelteq.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Inventories",
        "label": "Description of accounting policy for measuring inventories [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's accounting policy for measuring inventories. [Refer: Inventories]"
       }
      }
     },
     "auth_ref": [
      "r48"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForRecognitionOfRevenue",
     "presentation": [
      "http://www.gelteq.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Revenue from contracts with customers",
        "label": "Description of accounting policy for recognition of revenue [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for recognising revenue. [Refer: Revenue]"
       }
      }
     },
     "auth_ref": [
      "r327"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Research and Development Tax Incentive",
        "label": "Description of accounting policy for research and development expense [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for research and development expense. [Refer: Research and development expense]"
       }
      }
     },
     "auth_ref": [
      "r327"
     ]
    },
    "gels_DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock",
     "presentation": [
      "http://www.gelteq.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Right-of-use assets",
        "documentation": "Description of accounting policy for right-of-use assets.",
        "label": "Description Of Accounting Policy For Rightof Use Assets Policy Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operating segments",
        "label": "Description of accounting policy for segment reporting [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for segment reporting."
       }
      }
     },
     "auth_ref": [
      "r327"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Share-based payments",
        "label": "Description of accounting policy for share-based payment transactions [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for transactions in which the entity: (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement; or (b) incurs an obligation to settle the transaction with the supplier in a share-based payment arrangement when another group entity receives those goods or services. [Refer: Types of share-based payment arrangements [domain]]"
       }
      }
     },
     "auth_ref": [
      "r327"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Goods and Services Tax (GST)",
        "label": "Description of accounting policy for taxes other than income tax [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for taxes other than income tax. [Refer: Tax expense other than income tax expense]"
       }
      }
     },
     "auth_ref": [
      "r327"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Trade and Other Payables",
        "label": "Description of accounting policy for trade and other payables [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for trade and other payables. [Refer: Trade and other payables]"
       }
      }
     },
     "auth_ref": [
      "r327"
     ]
    },
    "ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Trade and other receivables",
        "label": "Description of accounting policy for trade and other receivables [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's material accounting policy information for trade and other receivables. [Refer: Trade and other receivables]"
       }
      }
     },
     "auth_ref": [
      "r327"
     ]
    },
    "gels_DescriptionOfAccountingPolicyPrincipleOfConsolidation": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DescriptionOfAccountingPolicyPrincipleOfConsolidation",
     "presentation": [
      "http://www.gelteq.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Principles of consolidation",
        "documentation": "The description of the entity's material accounting policy information for consolidation.",
        "label": "Description Of Accounting Policy Principle Of Consolidation"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
     "presentation": [
      "http://www.gelteq.com/role/AccountingPoliciesByPolicy"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cash and Cash Equivalents",
        "label": "Description of accounting policy for determining components of cash and cash equivalents [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The description of the entity's accounting policy used to determine the components of cash and cash equivalents. [Refer: Cash and cash equivalents]"
       }
      }
     },
     "auth_ref": [
      "r99"
     ]
    },
    "ifrs-full_DescriptionOfDiscountRatesAppliedToCashFlowProjections": {
     "xbrltype": "percentItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfDiscountRatesAppliedToCashFlowProjections",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Conversion discount rate",
        "label": "Discount rate applied to cash flow projections"
       }
      },
      "en": {
       "role": {
        "documentation": "The discount rate applied to cash flow projections for a cash-generating unit (group of units). [Refer: Total for all cash-generating units [member]]"
       }
      }
     },
     "auth_ref": [
      "r77",
      "r79"
     ]
    },
    "ifrs-full_DescriptionOfExpectedVolatilityShareOptionsGranted": {
     "xbrltype": "percentItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfExpectedVolatilityShareOptionsGranted",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Volatility",
        "label": "Expected volatility, share options granted"
       }
      },
      "en": {
       "role": {
        "documentation": "The expected volatility of the share price used to calculate the fair value of the share options granted. Expected volatility is a measure of the amount by which a price is expected to fluctuate during a period. The measure of volatility used in option pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period of time."
       }
      }
     },
     "auth_ref": [
      "r144"
     ]
    },
    "ifrs-full_DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections": {
     "xbrltype": "percentItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Growth rate",
        "label": "Growth rate used to extrapolate cash flow projections"
       }
      },
      "en": {
       "role": {
        "documentation": "The growth rate used to extrapolate cash flow projections beyond the period covered by the most recent budgets/forecasts for a cash-generating unit (group of units). [Refer: Total for all cash-generating units [member]]"
       }
      }
     },
     "auth_ref": [
      "r76",
      "r78"
     ]
    },
    "ifrs-full_DescriptionOfOptionLifeShareOptionsGranted": {
     "xbrltype": "decimalItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfOptionLifeShareOptionsGranted",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Term",
        "label": "Option life, share options granted"
       }
      },
      "en": {
       "role": {
        "documentation": "The option life of share options granted."
       }
      }
     },
     "auth_ref": [
      "r144"
     ]
    },
    "ifrs-full_DescriptionOfRiskFreeInterestRateShareOptionsGranted": {
     "xbrltype": "percentItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DescriptionOfRiskFreeInterestRateShareOptionsGranted",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Risk free rate",
        "label": "Risk free interest rate, share options granted"
       }
      },
      "en": {
       "role": {
        "documentation": "The implied yield currently available on zero-coupon government issues of the country in whose currency the exercise price for share options granted is expressed, with a remaining term equal to the expected term of the option being valued (based on the option's remaining contractual life and taking into account the effects of expected early exercise). [Refer: Government [member]]"
       }
      }
     },
     "auth_ref": [
      "r144"
     ]
    },
    "ifrs-full_DilutedEarningsLossPerShare": {
     "xbrltype": "perShareItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DilutedEarningsLossPerShare",
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement",
      "http://www.gelteq.com/role/ScheduleofLossPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Diluted loss per share (in Dollars per share)",
        "verboseLabel": "Diluted loss per share",
        "label": "Diluted earnings (loss) per share"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]]"
       }
      }
     },
     "auth_ref": [
      "r70",
      "r71"
     ]
    },
    "ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptions"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Critical accounting judgements, estimates and assumptions",
        "label": "Disclosure of accounting judgements and estimates [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of judgements that management has made in the process of applying the entity's accounting policies that have the most significant effect on amounts recognised in the financial statements along with information about the assumptions that the entity makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next year. [Refer: Carrying amount [member]]"
       }
      }
     },
     "auth_ref": [
      "r324"
     ]
    },
    "ifrs-full_DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/KeyManagementPersonnelTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Key Management Personnel of the Consolidated Entity",
        "label": "Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of amounts incurred by the entity for provision of key management personnel services that are provided by separate management entities. [Refer: Key management personnel of entity or parent [member]; Separate management entities [domain]]"
       }
      }
     },
     "auth_ref": [
      "r58"
     ]
    },
    "ifrs-full_DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfAttributionOfExpensesByNatureToTheirFunctionLineItems",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofIPORelatedExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of IPO Related Expenses [Line Items]"
       }
      },
      "en": {
       "role": {
        "documentation": "Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table."
       }
      }
     },
     "auth_ref": []
    },
    "gels_DisclosureOfAttributionOfIPORelatedExpenseExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DisclosureOfAttributionOfIPORelatedExpenseExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/IPORelatedExpenses"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "IPO related expenses",
        "documentation": "The disclosure of attribution of IPO related expense explanatory.",
        "label": "Disclosure Of Attribution Of IPORelated Expense Explanatory"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfAuditorsRemunerationExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfAuditorsRemunerationExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/RemunerationofAuditors"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Remuneration of auditors",
        "label": "Disclosure of auditors' remuneration [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of compensation to the entity's auditors."
       }
      }
     },
     "auth_ref": [
      "r324"
     ]
    },
    "gels_DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock",
     "presentation": [
      "http://www.gelteq.com/role/RelatedPartyTransactionsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Balances are Outstanding with Related Parties",
        "documentation": "The entire disclosure of balances are outstanding with related parties.",
        "label": "Disclosure Of Balances Are Outstanding With Related Parties Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/BasisofPreparation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Basis of preparation",
        "label": "Disclosure of basis of preparation of financial statements [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of the basis used for the preparation of the financial statements."
       }
      }
     },
     "auth_ref": [
      "r324"
     ]
    },
    "ifrs-full_DisclosureOfBorrowingsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfBorrowingsExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/Borrowings"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Borrowings",
        "label": "Disclosure of borrowings [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of borrowings. [Refer: Borrowings]"
       }
      }
     },
     "auth_ref": [
      "r324"
     ]
    },
    "ifrs-full_DisclosureOfCashAndCashEquivalentsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfCashAndCashEquivalentsExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/CashandCashEquivalents"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cash and cash equivalents",
        "label": "Disclosure of cash and cash equivalents [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents]"
       }
      }
     },
     "auth_ref": [
      "r324"
     ]
    },
    "ifrs-full_DisclosureOfChangesInAccountingEstimatesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfChangesInAccountingEstimatesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Summary of Significant Accounting Policies [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfChangesInAccountingPoliciesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfChangesInAccountingPoliciesExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/SummaryofSignificantAccountingPolicies"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Summary of significant accounting policies",
        "label": "Disclosure of changes in accounting policies [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of changes made to accounting policies by the entity."
       }
      }
     },
     "auth_ref": [
      "r324"
     ]
    },
    "ifrs-full_DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/ContingentAssetsLiabilitiesandCommitments"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Contingent assets &amp; Liabilities and Commitments",
        "label": "Disclosure of commitments and contingent liabilities [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of commitments and contingent liabilities. [Refer: Classes of contingent liabilities [domain]]"
       }
      }
     },
     "auth_ref": [
      "r324"
     ]
    },
    "ifrs-full_DisclosureOfCommitmentsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfCommitmentsExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/CapitalCommitmentsPropertyPlantandEquipment"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Capital commitments \u2014 Property, plant and equipment",
        "label": "Disclosure of commitments [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of commitments."
       }
      }
     },
     "auth_ref": [
      "r324"
     ]
    },
    "ifrs-full_DisclosureOfContingentLiabilitiesLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfContingentLiabilitiesLineItems",
     "presentation": [
      "http://www.gelteq.com/role/ContingentAssetsLiabilitiesandCommitmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contingent assets &amp; Liabilities Commitments [Line Items]"
       }
      },
      "en": {
       "role": {
        "documentation": "Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table."
       }
      }
     },
     "auth_ref": []
    },
    "gels_DisclosureOfCorporateExpensesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DisclosureOfCorporateExpensesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Corporate Expenses [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_DisclosureOfCorporateExpensesExplanatoryTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DisclosureOfCorporateExpensesExplanatoryTextBlock",
     "presentation": [
      "http://www.gelteq.com/role/CorporateExpenses"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Corporate expenses",
        "documentation": "The entire disclosure for corporate expenses.",
        "label": "Disclosure Of Corporate Expenses Explanatory Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfDeferredIncomeExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfDeferredIncomeExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/DeferredRevenue"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Deferred Revenue",
        "label": "Disclosure of deferred income [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of deferred income. [Refer: Deferred income including contract liabilities]"
       }
      }
     },
     "auth_ref": [
      "r324"
     ]
    },
    "gels_DisclosureOfDeferredRevenueAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DisclosureOfDeferredRevenueAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Deferred Revenue [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/DepreciationandAmortisationExpense"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Depreciation and amortisation expense",
        "label": "Disclosure of depreciation and amortisation expense [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense]"
       }
      }
     },
     "auth_ref": [
      "r324"
     ]
    },
    "ifrs-full_DisclosureOfDetailedInformationAboutBorrowingsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfDetailedInformationAboutBorrowingsExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Borrowings from Related Parties",
        "label": "Disclosure of detailed information about borrowings [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of detailed information about borrowings. [Refer: Borrowings]"
       }
      }
     },
     "auth_ref": [
      "r342"
     ]
    },
    "ifrs-full_DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/FinancialRiskManagementTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Carrying Amount in the Statement of Financial Position",
        "label": "Disclosure of detailed information about financial instruments [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of detailed information about financial instruments. [Refer: Classes of financial instruments [domain]]"
       }
      }
     },
     "auth_ref": [
      "r150",
      "r152",
      "r157"
     ]
    },
    "ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Intangible Assets",
        "label": "Disclosure of detailed information about intangible assets [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]"
       }
      }
     },
     "auth_ref": [
      "r84"
     ]
    },
    "ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Revenue from Contracts with Customers [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/RevenuefromContractswithCustomersTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Disaggregation of Revenue by Geographical Location",
        "label": "Disclosure of disaggregation of revenue from contracts with customers [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of the disaggregation of revenue from contracts with customers. [Refer: Revenue from contracts with customers]"
       }
      }
     },
     "auth_ref": [
      "r127"
     ]
    },
    "gels_DisclosureOfDividendsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DisclosureOfDividendsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Dividends [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfDividendsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfDividendsExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/Dividends"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Dividends",
        "label": "Disclosure of dividends [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of dividends. Dividends are distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital."
       }
      }
     },
     "auth_ref": [
      "r324"
     ]
    },
    "ifrs-full_DisclosureOfEarningsPerShareExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfEarningsPerShareExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/LossPerShare"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loss per share",
        "label": "Disclosure of earnings per share [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The entire disclosure for earnings per share."
       }
      }
     },
     "auth_ref": [
      "r73"
     ]
    },
    "gels_DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock",
     "presentation": [
      "http://www.gelteq.com/role/IncomeTaxExpenseTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Effective Income Tax Rate Reconciliation",
        "documentation": "Schedule of effective income tax rate reconciliation.",
        "label": "Disclosure Of Effective Income Tax Rate Differs With Federal Statutory Tax Rate Explanatory Table Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfEmployeeBenefitsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfEmployeeBenefitsExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/EmployeeBenefitsProvisions"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Employee benefits provisions",
        "label": "Disclosure of employee benefits [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The entire disclosure for employee benefits."
       }
      }
     },
     "auth_ref": [
      "r47"
     ]
    },
    "gels_DisclosureOfEmployeeExpenseExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DisclosureOfEmployeeExpenseExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/EmploymentExpenses"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Employment expenses",
        "documentation": "Represent the entire disclosure of employee expense.",
        "label": "Disclosure Of Employee Expense Explanatory"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfEntitysReportableSegmentsExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/OperatingSegments"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Operating segments",
        "label": "Disclosure of entity's operating segments [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The entire disclosure for operating segments."
       }
      }
     },
     "auth_ref": [
      "r171"
     ]
    },
    "ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfEventsAfterReportingPeriodExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/EventsAftertheReportingPeriod"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Events after the reporting period",
        "label": "Disclosure of events after reporting period [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The entire disclosure for events after the reporting period."
       }
      }
     },
     "auth_ref": [
      "r37"
     ]
    },
    "ifrs-full_DisclosureOfExpensesByNatureExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfExpensesByNatureExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/OtherIncome"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other income",
        "label": "Disclosure of expenses by nature [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of expenses by nature. [Refer: Expenses, by nature]"
       }
      }
     },
     "auth_ref": [
      "r324"
     ]
    },
    "ifrs-full_DisclosureOfFinanceCostExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfFinanceCostExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/FinanceCosts"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Finance costs",
        "label": "Disclosure of finance cost [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of finance cost. [Refer: Finance costs]"
       }
      }
     },
     "auth_ref": [
      "r324"
     ]
    },
    "ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfFinanceIncomeExpenseExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/FinanceCostsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Finance Costs",
        "label": "Disclosure of finance income (cost) [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of finance income (cost). [Refer: Finance income (cost)]"
       }
      }
     },
     "auth_ref": [
      "r324"
     ]
    },
    "ifrs-full_DisclosureOfFinancialLiabilitiesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfFinancialLiabilitiesExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/ChangesinLiabilitiesArisingfromFinancingActivitiesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Changes in Liabilities Arising from Financing Activities",
        "label": "Disclosure of financial liabilities [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of financial liabilities. [Refer: Financial liabilities]"
       }
      }
     },
     "auth_ref": [
      "r157"
     ]
    },
    "ifrs-full_DisclosureOfFinancialRiskManagementExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfFinancialRiskManagementExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/FinancialRiskManagement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Financial risk management",
        "label": "Disclosure of financial risk management [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of the entity's financial risk management practices and policies."
       }
      }
     },
     "auth_ref": [
      "r324"
     ]
    },
    "ifrs-full_DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/GeneralInformation"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "General information",
        "label": "Disclosure of general information about financial statements [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The entire disclosure for general information about financial statements."
       }
      }
     },
     "auth_ref": [
      "r9"
     ]
    },
    "ifrs-full_DisclosureOfIncomeTaxExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfIncomeTaxExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/IncomeTaxExpense"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Income tax expense",
        "label": "Disclosure of income tax [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The entire disclosure for income taxes."
       }
      }
     },
     "auth_ref": [
      "r42"
     ]
    },
    "ifrs-full_DisclosureOfInformationAboutKeyManagementPersonnelExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/KeyManagementPersonnel"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Key management personnel",
        "label": "Disclosure of information about key management personnel [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]]"
       }
      }
     },
     "auth_ref": [
      "r324"
     ]
    },
    "ifrs-full_DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/ChangesinLiabilitiesArisingfromFinancingActivities"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Changes in Liabilities Arising from Financing Activities",
        "label": "Disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of information that enables users of financial statements to evaluate changes in liabilities arising from financing activities, including both changes arising from cash flows and non-cash changes. [Refer: Liabilities arising from financing activities]"
       }
      }
     },
     "auth_ref": [
      "r94"
     ]
    },
    "ifrs-full_DisclosureOfIntangibleAssetsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfIntangibleAssetsExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Intangible Assets",
        "label": "Disclosure of intangible assets [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The entire disclosure for intangible assets."
       }
      }
     },
     "auth_ref": [
      "r88"
     ]
    },
    "ifrs-full_DisclosureOfIntangibleAssetsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfIntangibleAssetsLineItems",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible Assets [Line Items]"
       }
      },
      "en": {
       "role": {
        "documentation": "Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table."
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/SummaryofSignificantAccountingPoliciesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Class of Intangible Asset with a Finite Useful Life",
        "label": "Disclosure of intangible assets with indefinite useful life [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life]"
       }
      }
     },
     "auth_ref": [
      "r85"
     ]
    },
    "ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Class of Intangible Asset With a Finite Useful Life [Line Items]"
       }
      },
      "en": {
       "role": {
        "documentation": "Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table."
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfInterestsInSubsidiariesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfInterestsInSubsidiariesExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/InterestsinSubsidiaries"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interests in subsidiaries",
        "label": "Disclosure of interests in subsidiaries [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of interests in subsidiaries. [Refer: Total for all subsidiaries [member]]"
       }
      }
     },
     "auth_ref": [
      "r109"
     ]
    },
    "ifrs-full_DisclosureOfIssuedCapitalExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfIssuedCapitalExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/IssuedCapital"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Issued capital",
        "label": "Disclosure of issued capital [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of issued capital. [Refer: Issued capital]"
       }
      }
     },
     "auth_ref": [
      "r324"
     ]
    },
    "gels_DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock",
     "presentation": [
      "http://www.gelteq.com/role/EmployeeBenefitsProvisionsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Employee Benefits Provisions Liabilities",
        "documentation": "Disclosure of current and non current liabilities detailed information of employee benefits current liabilities.",
        "label": "Disclosure Of Liabilities Defined Benefit Plans Explanatory Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfOperatingSegmentsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfOperatingSegmentsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Operating Segments [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock",
     "presentation": [
      "http://www.gelteq.com/role/RelatedPartyTransactionsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Outstanding Balances Arising from Transactions with Related Parties",
        "documentation": "The entire disclosure for outstanding balances arising from transactions with related parties.",
        "label": "Disclosure Of Outstanding Balances Arising From Transactions With Related Partiestext Block"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfPrepaymentsAndOtherAssetsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/PrepaymentsandOtherAssets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Prepayments and Other Assets",
        "label": "Disclosure of prepayments and other assets [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of prepayments and other assets. [Refer: Other assets; Prepayments]"
       }
      }
     },
     "auth_ref": [
      "r324"
     ]
    },
    "ifrs-full_DisclosureOfProductsAndServicesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfProductsAndServicesExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/RemunerationofAuditorsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Services Provided by the Auditors",
        "label": "Disclosure of products and services [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of the entity's products and services. [Refer: Products and services [domain]]"
       }
      }
     },
     "auth_ref": [
      "r166"
     ]
    },
    "ifrs-full_DisclosureOfProfitLossFromOperatingActivitiesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivities"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Reconciliation of loss before income tax to net cash used in operating activities",
        "label": "Disclosure of profit (loss) from operating activities [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities]"
       }
      }
     },
     "auth_ref": [
      "r324"
     ]
    },
    "ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Reconciliations of the Written Down Values",
        "label": "Disclosure of reconciliation of changes in intangible assets and goodwill [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill]"
       }
      }
     },
     "auth_ref": [
      "r336"
     ]
    },
    "ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Changes in Liabilities Arising from Financing Activities [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Movement of Debt Discount on Convertible Notes",
        "label": "Disclosure of reconciliation of liabilities arising from financing activities [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities]"
       }
      }
     },
     "auth_ref": [
      "r187"
     ]
    },
    "ifrs-full_DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Changes in Liabilities Arising from Financing Activities [Line Items]"
       }
      },
      "en": {
       "role": {
        "documentation": "Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table."
       }
      }
     },
     "auth_ref": []
    },
    "gels_DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock",
     "presentation": [
      "http://www.gelteq.com/role/ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities",
        "documentation": "The disclosure of profit (loss) from operating activities. [Refer: Profit (loss) from operating activities]",
        "label": "Disclosure Of Reconciliation Of Loss Before Income Tax To Net Cash Used In Operating Activities Tabletext Block"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfRelatedPartyExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfRelatedPartyExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/RelatedPartyTransactions"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Related party transactions",
        "label": "Disclosure of related party [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The entire disclosure for related parties."
       }
      }
     },
     "auth_ref": [
      "r61"
     ]
    },
    "gels_DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/KeyManagementPersonnelTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Persons were Directors of Gelteq Limited",
        "documentation": "The entire disclosure for persons were directors of gelteq limited parties.",
        "label": "Disclosure Of Related Party Persons Were Directors Of Gelteq Limited Explanatory"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfResearchAndDevelopmentExpenseExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfResearchAndDevelopmentExpenseExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/ResearchExpenses"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Research expenses",
        "label": "Disclosure of research and development expense [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of research and development expense. [Refer: Research and development expense]"
       }
      }
     },
     "auth_ref": [
      "r324"
     ]
    },
    "ifrs-full_DisclosureOfRevenueFromContractsWithCustomersExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfRevenueFromContractsWithCustomersExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/RevenuefromContractswithCustomers"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Revenue from contracts with customers",
        "label": "Disclosure of revenue from contracts with customers [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The entire disclosure for revenue from contracts with customers."
       }
      }
     },
     "auth_ref": [
      "r131",
      "r132"
     ]
    },
    "ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/InterestsinSubsidiariesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Principal Subsidiaries",
        "label": "Disclosure of subsidiaries [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of subsidiaries. [Refer: Total for all subsidiaries [member]]"
       }
      }
     },
     "auth_ref": [
      "r66",
      "r69",
      "r120"
     ]
    },
    "ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/IncomeTaxExpenseTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Unused Tax Losses Deferred Tax Asset",
        "label": "Disclosure of temporary difference, unused tax losses and unused tax credits [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]]"
       }
      }
     },
     "auth_ref": [
      "r41"
     ]
    },
    "gels_DisclosureOfTradeAndOtherPayableExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DisclosureOfTradeAndOtherPayableExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/TradeandOtherPayablesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Trade and Other Payables",
        "documentation": "The disclosure of trade and other payables.",
        "label": "Disclosure Of Trade And Other Payable Explanatory"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfTradeAndOtherPayablesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfTradeAndOtherPayablesExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/TradeandOtherPayables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Trade and Other Payables",
        "label": "Disclosure of trade and other payables [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of trade and other payables. [Refer: Trade and other payables]"
       }
      }
     },
     "auth_ref": [
      "r324"
     ]
    },
    "ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfTradeAndOtherReceivablesExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/TradeandOtherReceivables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Trade and other receivables",
        "label": "Disclosure of trade and other receivables [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of trade and other receivables. [Refer: Trade and other receivables]"
       }
      }
     },
     "auth_ref": [
      "r324"
     ]
    },
    "ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfTransactionsBetweenRelatedPartiesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Balances are Outstanding with Related Parties [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/RelatedPartyTransactionsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Transactions Occurred with Related Parties",
        "label": "Disclosure of transactions between related parties [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of transactions between the entity and its related parties. [Refer: Total for all related parties [member]]"
       }
      }
     },
     "auth_ref": [
      "r57"
     ]
    },
    "gels_DisclosuresOfDepreciationAndAmortisationExpenseExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DisclosuresOfDepreciationAndAmortisationExpenseExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/DepreciationandAmortisationExpenseTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Depreciation and Amortisation Expense",
        "documentation": "Tabular disclosure of depreciation and amortisation expense.",
        "label": "Disclosures Of Depreciation And Amortisation Expense Explanatory"
       }
      }
     },
     "auth_ref": []
    },
    "gels_DiscountedCashFlowModelMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "DiscountedCashFlowModelMember",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Discounted Cash Flow Model [Member]",
        "label": "Discounted Cash Flow Model Member"
       }
      }
     },
     "auth_ref": []
    },
    "dei_DividendOrInterestReinvestmentPlanOnly": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DividendOrInterestReinvestmentPlanOnly",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Dividend or Interest Reinvestment Plan Only"
       }
      }
     },
     "auth_ref": [
      "r240",
      "r241",
      "r255"
     ]
    },
    "dei_DocumentAccountingStandard": {
     "xbrltype": "accountingStandardItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentAccountingStandard",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Accounting Standard",
        "documentation": "The basis of accounting the registrant has used to prepare the financial statements included in this filing This can either be 'U.S. GAAP', 'International Financial Reporting Standards', or 'Other'."
       }
      }
     },
     "auth_ref": [
      "r214"
     ]
    },
    "dei_DocumentAnnualReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentAnnualReport",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Annual Report",
        "documentation": "Boolean flag that is true only for a form used as an annual report."
       }
      }
     },
     "auth_ref": [
      "r211",
      "r214",
      "r228"
     ]
    },
    "dei_DocumentCopyrightInformation": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentCopyrightInformation",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Copyright Information",
        "documentation": "The copyright information for the document."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentCreationDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentCreationDate",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Creation Date",
        "documentation": "The date the document was made available and submitted, in YYYY-MM-DD format. The date of submission, date of acceptance by the recipient, and the document effective date are all potentially different."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentDescription",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Description",
        "documentation": "The description of the document."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentDomain",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document [Domain]",
        "documentation": "Type of the document as assigned by the filer, corresponding to SEC document naming convention standards."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentEffectiveDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentEffectiveDate",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Effective Date",
        "documentation": "The date when a document, upon receipt and acceptance, becomes officially effective, in YYYY-MM-DD format. Usually it is a system-assigned date time value, but it may be declared by the submitter in some cases."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentFinStmtErrorCorrectionFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentFinStmtErrorCorrectionFlag",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Financial Statement Error Correction [Flag]",
        "documentation": "Indicates whether any of the financial statement period in the filing include a restatement due to error correction."
       }
      }
     },
     "auth_ref": [
      "r211",
      "r214",
      "r228",
      "r279"
     ]
    },
    "dei_DocumentFinStmtRestatementRecoveryAnalysisFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentFinStmtRestatementRecoveryAnalysisFlag",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Financial Statement Restatement Recovery Analysis [Flag]",
        "documentation": "Indicates whether any of the financial statement periods include restatements that required a recovery analysis of incentive-based compensation received by any of the registrant's executive officers during the relevant recovery period pursuant to \u00a7240.10D-1(b)."
       }
      }
     },
     "auth_ref": [
      "r211",
      "r214",
      "r228",
      "r279"
     ]
    },
    "dei_DocumentFiscalPeriodFocus": {
     "xbrltype": "fiscalPeriodItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentFiscalPeriodFocus",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Fiscal Period Focus",
        "documentation": "Fiscal period values are FY, Q1, Q2, and Q3. 1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentFiscalYearFocus": {
     "xbrltype": "gYearItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentFiscalYearFocus",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Fiscal Year Focus",
        "documentation": "This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentInformationDocumentAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentInformationDocumentAxis",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Information, Document [Axis]",
        "documentation": "The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentInformationLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentInformationLineItems",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Information [Line Items]",
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentInformationTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentInformationTable",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Information [Table]",
        "documentation": "Container to support the formal attachment of each official or unofficial, public or private document as part of a submission package."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentInformationTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentInformationTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Information [Text Block]",
        "documentation": "Container to support the formal attachment of each official or unofficial, public or private document as part of a submission package."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentName",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Name",
        "documentation": "Name of the document as assigned by the filer, corresponding to SEC document naming convention standards. Examples appear in the &lt;FILENAME> field of EDGAR filings, such as 'htm_25911.htm', 'exhibit1.htm', 'v105727_8k.txt'."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentPeriodEndDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentPeriodEndDate",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Period End Date",
        "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentPeriodStartDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentPeriodStartDate",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Period Start Date",
        "documentation": "The start date of the period covered in the document, in YYYY-MM-DD format."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentQuarterlyReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentQuarterlyReport",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Quarterly Report",
        "documentation": "Boolean flag that is true only for a form used as an quarterly report."
       }
      }
     },
     "auth_ref": [
      "r212"
     ]
    },
    "dei_DocumentRegistrationStatement": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentRegistrationStatement",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Registration Statement",
        "documentation": "Boolean flag that is true only for a form used as a registration statement."
       }
      }
     },
     "auth_ref": [
      "r200"
     ]
    },
    "dei_DocumentShellCompanyEventDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentShellCompanyEventDate",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Shell Company Event Date",
        "documentation": "Date of event requiring a shell company report."
       }
      }
     },
     "auth_ref": [
      "r214"
     ]
    },
    "dei_DocumentShellCompanyReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentShellCompanyReport",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Shell Company Report",
        "documentation": "Boolean flag that is true for a Shell Company Report pursuant to section 13 or 15(d) of the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r214"
     ]
    },
    "dei_DocumentSubtitle": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentSubtitle",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Subtitle",
        "documentation": "The subtitle given to the document resource by the creator or publisher. An example is 'A New Period of Growth'."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentSynopsis": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentSynopsis",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Synopsis",
        "documentation": "A synopsis or description of the document provided by the creator or publisher. Examples are 'This is the 2006 annual report for Company. During this period we saw revenue grow by 10% and earnings per share grow by 15% over the prior period'"
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentTitle": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentTitle",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Title",
        "documentation": "The name or title given to the document resource by the creator or publisher. An example is '2002 Annual Report'."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentTransitionReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentTransitionReport",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Transition Report",
        "documentation": "Boolean flag that is true only for a form used as a transition report."
       }
      }
     },
     "auth_ref": [
      "r256"
     ]
    },
    "dei_DocumentType": {
     "xbrltype": "submissionTypeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentType",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Type",
        "documentation": "The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentVersion": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentVersion",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Version",
        "documentation": "The version identifier of the document."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentsIncorporatedByReferenceTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentsIncorporatedByReferenceTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Documents Incorporated by Reference [Text Block]",
        "documentation": "Documents incorporated by reference."
       }
      }
     },
     "auth_ref": [
      "r203"
     ]
    },
    "ecd_DvddsOrOthrErngsPdOnEqtyAwrdsNtOthrwsRflctdInTtlCompForCvrdYrMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "DvddsOrOthrErngsPdOnEqtyAwrdsNtOthrwsRflctdInTtlCompForCvrdYrMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Dividends or Other Earnings Paid on Equity Awards not Otherwise Reflected in Total Compensation for Covered Year [Member]",
        "terseLabel": "Dividends or Other Earnings Paid on Equity Awards not Otherwise Reflected in Total Compensation for Covered Year"
       }
      }
     },
     "auth_ref": [
      "r268"
     ]
    },
    "gels_EBITDAMarginsPercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "EBITDAMarginsPercentage",
     "presentation": [
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of EBITDA margins",
        "documentation": "Percentage of EBITDA margins.",
        "label": "EBITDAMargins Percentage"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_EarningsPerShareAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "EarningsPerShareAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Loss Per Share [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_EarningsPerShareExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "EarningsPerShareExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/LossPerShareTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Loss Per Share",
        "label": "Earnings per share [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of earnings per share."
       }
      }
     },
     "auth_ref": [
      "r70"
     ]
    },
    "ifrs-full_EffectOfExchangeRateChangesOnCashAndCashEquivalents": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "EffectOfExchangeRateChangesOnCashAndCashEquivalents",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Effects of exchange rate changes on cash and cash equivalents",
        "label": "Effect of exchange rate changes on cash and cash equivalents"
       }
      },
      "en": {
       "role": {
        "documentation": "The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents]"
       }
      }
     },
     "auth_ref": [
      "r91",
      "r92"
     ]
    },
    "dei_EffectiveAfter60Days486a": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EffectiveAfter60Days486a",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Effective after 60 Days, 486(a)"
       }
      }
     },
     "auth_ref": [
      "r320"
     ]
    },
    "dei_EffectiveOnDate486a": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EffectiveOnDate486a",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Effective on Date, 486(a)"
       }
      }
     },
     "auth_ref": [
      "r320"
     ]
    },
    "dei_EffectiveOnDate486b": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EffectiveOnDate486b",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Effective on Date, 486(b)"
       }
      }
     },
     "auth_ref": [
      "r321"
     ]
    },
    "dei_EffectiveOnSetDate486a": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EffectiveOnSetDate486a",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Effective on Set Date, 486(a)"
       }
      }
     },
     "auth_ref": [
      "r320"
     ]
    },
    "dei_EffectiveOnSetDate486b": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EffectiveOnSetDate486b",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Effective on Set Date, 486(b)"
       }
      }
     },
     "auth_ref": [
      "r321"
     ]
    },
    "dei_EffectiveUponFiling462e": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EffectiveUponFiling462e",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Effective Upon Filing, 462(e)"
       }
      }
     },
     "auth_ref": [
      "r319"
     ]
    },
    "dei_EffectiveUponFiling486b": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EffectiveUponFiling486b",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Effective upon Filing, 486(b)"
       }
      }
     },
     "auth_ref": [
      "r321"
     ]
    },
    "dei_EffectiveWhenDeclaredSection8c": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EffectiveWhenDeclaredSection8c",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Effective when Declared, Section 8(c)"
       }
      }
     },
     "auth_ref": [
      "r323"
     ]
    },
    "ifrs-full_EmployeeBenefitsExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "EmployeeBenefitsExpense",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "ifrs-full_ProfitLossFromOperatingActivities",
       "weight": -1.0,
       "order": 3.0
      },
      "http://www.gelteq.com/role/ScheduleofEmploymentExpensesTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement",
      "http://www.gelteq.com/role/ScheduleofEmploymentExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total employment expenses",
        "negatedLabel": "Employment expenses",
        "label": "Employee benefits expense"
       }
      },
      "en": {
       "role": {
        "documentation": "The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment."
       }
      }
     },
     "auth_ref": [
      "r1",
      "r35",
      "r172"
     ]
    },
    "gels_EmployeeEntitlementsAnnualLeaveExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "EmployeeEntitlementsAnnualLeaveExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/EmployeeBenefitsProvisionsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Employee Entitlements Annual Leave",
        "documentation": "Employee entitlements annual leave.",
        "label": "Employee Entitlements Annual Leave Explanatory"
       }
      }
     },
     "auth_ref": []
    },
    "gels_EmployeeRelatedExpenses": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "EmployeeRelatedExpenses",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofEmploymentExpensesTable": {
       "parentTag": "ifrs-full_EmployeeBenefitsExpense",
       "weight": 1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofEmploymentExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Employee related expenses",
        "documentation": "The amount of employee related expenses.",
        "label": "Employee Related Expenses"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_EmployeeStockOptionMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "EmployeeStockOptionMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Employee Stock Option [Member]",
        "terseLabel": "Employee Stock Option"
       }
      }
     },
     "auth_ref": []
    },
    "gels_EmploymentExpensesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "EmploymentExpensesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Employment Expenses [Abstract]",
        "documentation": "Employment Expenses."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntitiesTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntitiesTable",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entities [Table]",
        "documentation": "Container to assemble all relevant information about each entity associated with the document instance"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAccountingStandard": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAccountingStandard",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Accounting Standard",
        "documentation": "The standardized abbreviation of the accounting standard used by the entity. This can either be US GAAP as promulgated by the FASB or IFRS as promulgated by the IASB. Example: 'US GAAP', 'IFRS'. This is distinct from the Document Accounting Standard element."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressAddressDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressAddressDescription",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Description",
        "documentation": "Description of the kind of address for the entity, if needed to distinguish more finely among mailing, principal, legal, accounting, contact or other addresses."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressAddressLine1": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressAddressLine1",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Line One",
        "documentation": "Address Line 1 such as Attn, Building Name, Street Name"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressAddressLine2": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressAddressLine2",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Line Two",
        "documentation": "Address Line 2 such as Street or Suite number"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressAddressLine3": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressAddressLine3",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Line Three",
        "documentation": "Address Line 3 such as an Office Park"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressCityOrTown": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressCityOrTown",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, City or Town",
        "documentation": "Name of the City or Town"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressCountry": {
     "xbrltype": "countryCodeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressCountry",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Country",
        "documentation": "ISO 3166-1 alpha-2 country code."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressPostalZipCode": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressPostalZipCode",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Postal Zip Code",
        "documentation": "Code for the postal or zip code"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressStateOrProvince": {
     "xbrltype": "stateOrProvinceItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressStateOrProvince",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, State or Province",
        "documentation": "Name of the state or province."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressesAddressTypeAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressesAddressTypeAxis",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/AuditInformation",
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Addresses, Address Type [Axis]",
        "documentation": "The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressesLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressesLineItems",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Addresses [Line Items]",
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressesTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressesTable",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Addresses [Table]",
        "documentation": "Container of address information for the entity"
       }
      }
     },
     "auth_ref": [
      "r202"
     ]
    },
    "dei_EntityBankruptcyProceedingsReportingCurrent": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityBankruptcyProceedingsReportingCurrent",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Bankruptcy Proceedings, Reporting Current",
        "documentation": "For registrants involved in bankruptcy proceedings during the preceding five years, the value Yes indicates that the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court; the value No indicates the registrant has not. Registrants not involved in bankruptcy proceedings during the preceding five years should not report this element."
       }
      }
     },
     "auth_ref": [
      "r206"
     ]
    },
    "dei_EntityCentralIndexKey": {
     "xbrltype": "centralIndexKeyItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityCentralIndexKey",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Central Index Key",
        "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK."
       }
      }
     },
     "auth_ref": [
      "r202"
     ]
    },
    "dei_EntityCommonStockSharesOutstanding": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityCommonStockSharesOutstanding",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Common Stock, Shares Outstanding",
        "documentation": "Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityContactPersonnelLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityContactPersonnelLineItems",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Contact Personnel [Line Items]",
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityCurrentReportingStatus": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityCurrentReportingStatus",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Current Reporting Status",
        "documentation": "Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityDomain",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/AuditInformation",
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity [Domain]",
        "documentation": "All the names of the entities being reported upon in a document. Any legal structure used to conduct activities or to hold assets. Some examples of such structures are corporations, partnerships, limited liability companies, grantor trusts, and other trusts. This item does not include business and geographical segments which are included in the geographical or business segments domains."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityEmergingGrowthCompany": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityEmergingGrowthCompany",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Emerging Growth Company",
        "documentation": "Indicate if registrant meets the emerging growth company criteria."
       }
      }
     },
     "auth_ref": [
      "r202"
     ]
    },
    "dei_EntityExTransitionPeriod": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityExTransitionPeriod",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Ex Transition Period",
        "documentation": "Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards."
       }
      }
     },
     "auth_ref": [
      "r322"
     ]
    },
    "dei_EntityFileNumber": {
     "xbrltype": "fileNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityFileNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity File Number",
        "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityFilerCategory": {
     "xbrltype": "filerCategoryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityFilerCategory",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Filer Category",
        "documentation": "Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure."
       }
      }
     },
     "auth_ref": [
      "r202"
     ]
    },
    "dei_EntityHomeCountryISOCode": {
     "xbrltype": "countryCodeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityHomeCountryISOCode",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Home Country ISO Code",
        "documentation": "ISO 3166-1 alpha-2 country code for the Entity's home country. If home country is different from country of legal incorporation, then also provide country of legal incorporation in the 'Entity Incorporation, State Country Code' element."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityIncorporationDateOfIncorporation": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityIncorporationDateOfIncorporation",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Incorporation, Date of Incorporation",
        "documentation": "Date when an entity was incorporated"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityIncorporationStateCountryCode": {
     "xbrltype": "edgarStateCountryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityIncorporationStateCountryCode",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Incorporation, State or Country Code",
        "documentation": "Two-character EDGAR code representing the state or country of incorporation."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityInformationFormerLegalOrRegisteredName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityInformationFormerLegalOrRegisteredName",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Information, Former Legal or Registered Name",
        "documentation": "Former Legal or Registered Name of an entity"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityInformationLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityInformationLineItems",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Information [Line Items]",
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityInteractiveDataCurrent": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityInteractiveDataCurrent",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Interactive Data Current",
        "documentation": "Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files)."
       }
      }
     },
     "auth_ref": [
      "r311"
     ]
    },
    "dei_EntityInvCompanyType": {
     "xbrltype": "invCompanyType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityInvCompanyType",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Inv Company Type",
        "documentation": "One of: N-1A (Mutual Fund), N-1 (Open-End Separate Account with No Variable Annuities), N-2 (Closed-End Investment Company), N-3 (Separate Account Registered as Open-End Management Investment Company), N-4 (Variable Annuity UIT Separate Account), N-5 (Small Business Investment Company), N-6 (Variable Life UIT Separate Account), S-1 or S-3 (Face Amount Certificate Company), S-6 (UIT, Non-Insurance Product)."
       }
      }
     },
     "auth_ref": [
      "r310"
     ]
    },
    "dei_EntityLegalForm": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityLegalForm",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Legal Form",
        "documentation": "The details of the entity's legal form. Examples are partnership, limited liability company, trust, etc."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityListingDepositoryReceiptRatio": {
     "xbrltype": "pureItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityListingDepositoryReceiptRatio",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Listing, Depository Receipt Ratio",
        "documentation": "The number of underlying shares represented by one American Depository Receipt (ADR) or Global Depository Receipt (GDR). A value of '3' means that one ADR represents 3 underlying shares. If one underlying share represents 2 ADR's then the value would be represented as '0.5'."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityListingDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityListingDescription",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Listing, Description",
        "documentation": "Description of the kind of listing the entity has on the exchange, if necessary to further describe different instruments that are already distinguished by Entity, Exchange and Security."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityListingForeign": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityListingForeign",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Listing, Foreign",
        "documentation": "Yes or No value indicating whether this is a listing that is a foreign listing or depository receipt."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityListingParValuePerShare": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityListingParValuePerShare",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Listing, Par Value Per Share",
        "documentation": "The par value per share of security quoted in same currency as Trading currency. Example: '0.01'."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityListingPrimary": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityListingPrimary",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Listing, Primary",
        "documentation": "Yes or No value indicating whether a listing of an instrument on an exchange is primary for the entity."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityListingSecurityTradingCurrency": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityListingSecurityTradingCurrency",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Listing, Security Trading Currency",
        "documentation": "The three character ISO 4217 code for the currency in which the security is quoted. Example: 'USD'"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityListingsExchangeAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityListingsExchangeAxis",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Listings, Exchange [Axis]",
        "documentation": "The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityListingsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityListingsLineItems",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Listings [Line Items]",
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityListingsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityListingsTable",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Listings [Table]",
        "documentation": "Container for exchange listing information for an entity"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityNumberOfEmployees": {
     "xbrltype": "decimalItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityNumberOfEmployees",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Number of Employees",
        "documentation": "Number of persons employed by the Entity"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityPhoneFaxNumbersLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityPhoneFaxNumbersLineItems",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Phone Fax Numbers [Line Items]",
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityPrimarySicNumber": {
     "xbrltype": "sicNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityPrimarySicNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Primary SIC Number",
        "documentation": "Primary Standard Industrial Classification (SIC) Number for the Entity."
       }
      }
     },
     "auth_ref": [
      "r228"
     ]
    },
    "dei_EntityPublicFloat": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityPublicFloat",
     "crdr": "credit",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Public Float",
        "documentation": "The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityRegistrantName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityRegistrantName",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Registrant Name",
        "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC."
       }
      }
     },
     "auth_ref": [
      "r202"
     ]
    },
    "dei_EntityReportingCurrencyISOCode": {
     "xbrltype": "currencyItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityReportingCurrencyISOCode",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Reporting Currency ISO Code",
        "documentation": "The three character ISO 4217 code for the currency used for reporting purposes. Example: 'USD'."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityShellCompany": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityShellCompany",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Shell Company",
        "documentation": "Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r202"
     ]
    },
    "dei_EntitySmallBusiness": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntitySmallBusiness",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Small Business",
        "documentation": "Indicates that the company is a Smaller Reporting Company (SRC)."
       }
      }
     },
     "auth_ref": [
      "r202"
     ]
    },
    "dei_EntityTaxIdentificationNumber": {
     "xbrltype": "employerIdItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityTaxIdentificationNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Tax Identification Number",
        "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS."
       }
      }
     },
     "auth_ref": [
      "r202"
     ]
    },
    "dei_EntityTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity [Text Block]",
        "documentation": "Container to serve as parent of six Entity related Table concepts."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityVoluntaryFilers": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityVoluntaryFilers",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Voluntary Filers",
        "documentation": "Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityWellKnownSeasonedIssuer": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityWellKnownSeasonedIssuer",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Well-known Seasoned Issuer",
        "documentation": "Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A."
       }
      }
     },
     "auth_ref": [
      "r313"
     ]
    },
    "ecd_EqtyAwrdsAdjFnTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "EqtyAwrdsAdjFnTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity Awards Adjustments, Footnote [Text Block]",
        "terseLabel": "Equity Awards Adjustments, Footnote"
       }
      }
     },
     "auth_ref": [
      "r262"
     ]
    },
    "ecd_EqtyAwrdsAdjsExclgValRprtdInSummryCompstnTblMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "EqtyAwrdsAdjsExclgValRprtdInSummryCompstnTblMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity Awards Adjustments, Excluding Value Reported in the Compensation Table [Member]",
        "terseLabel": "Equity Awards Adjustments, Excluding Value Reported in Compensation Table"
       }
      }
     },
     "auth_ref": [
      "r306"
     ]
    },
    "ecd_EqtyAwrdsAdjsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "EqtyAwrdsAdjsMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity Awards Adjustments [Member]",
        "terseLabel": "Equity Awards Adjustments"
       }
      }
     },
     "auth_ref": [
      "r306"
     ]
    },
    "ecd_EqtyAwrdsInSummryCompstnTblForAplblYrMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "EqtyAwrdsInSummryCompstnTblForAplblYrMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Aggregate Grant Date Fair Value of Equity Award Amounts Reported in Summary Compensation Table [Member]",
        "terseLabel": "Aggregate Grant Date Fair Value of Equity Award Amounts Reported in Summary Compensation Table"
       }
      }
     },
     "auth_ref": [
      "r306"
     ]
    },
    "ifrs-full_Equity": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "Equity",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet",
      "http://www.gelteq.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total equity",
        "periodStartLabel": "Balance",
        "periodEndLabel": "Balance",
        "label": "Equity"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of residual interest in the assets of the entity after deducting all its liabilities."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r23",
      "r102",
      "r104",
      "r121",
      "r122",
      "r123"
     ]
    },
    "ifrs-full_EquityAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "EquityAbstract",
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Equity",
        "label": "Equity [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_EquityValuationAssumptionDifferenceFnTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "EquityValuationAssumptionDifferenceFnTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity Valuation Assumption Difference, Footnote [Text Block]",
        "terseLabel": "Equity Valuation Assumption Difference, Footnote"
       }
      }
     },
     "auth_ref": [
      "r272"
     ]
    },
    "ecd_ErrCompAnalysisTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "ErrCompAnalysisTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Erroneous Compensation Analysis [Text Block]",
        "terseLabel": "Erroneous Compensation Analysis"
       }
      }
     },
     "auth_ref": [
      "r221",
      "r232",
      "r248",
      "r283"
     ]
    },
    "ecd_ErrCompRecoveryTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "ErrCompRecoveryTable",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Erroneously Awarded Compensation Recovery [Table]",
        "terseLabel": "Erroneously Awarded Compensation Recovery"
       }
      }
     },
     "auth_ref": [
      "r218",
      "r229",
      "r245",
      "r280"
     ]
    },
    "gels_EstimateTermOfUsefulLife": {
     "xbrltype": "durationItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "EstimateTermOfUsefulLife",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Estimate term of useful life",
        "documentation": "Estimate term of useful life.",
        "label": "Estimate Term Of Useful Life"
       }
      }
     },
     "auth_ref": []
    },
    "gels_EventsAfterTheReportingPeriodAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "EventsAfterTheReportingPeriodAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Events After the Reporting Period [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_EventsAftertheReportingPeriodDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "EventsAftertheReportingPeriodDetailsLineItems",
     "presentation": [
      "http://www.gelteq.com/role/EventsAftertheReportingPeriodDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Events After the Reporting Period [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_EventsAftertheReportingPeriodDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "EventsAftertheReportingPeriodDetailsTable",
     "presentation": [
      "http://www.gelteq.com/role/EventsAftertheReportingPeriodDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Events After the Reporting Period (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_ExchangeDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "ExchangeDomain",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Exchange [Domain]",
        "documentation": "The set of all exchanges. MIC exchange codes are drawn from ISO 10383."
       }
      }
     },
     "auth_ref": []
    },
    "ecd_ExecutiveCategoryAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "ExecutiveCategoryAxis",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Executive Category [Axis]",
        "terseLabel": "Executive Category:"
       }
      }
     },
     "auth_ref": [
      "r278"
     ]
    },
    "ifrs-full_ExercisePriceShareOptionsGranted2019": {
     "xbrltype": "perShareItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ExercisePriceShareOptionsGranted2019",
     "presentation": [
      "http://www.gelteq.com/role/IssuedCapitalDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Exercise price",
        "label": "Exercise price, share options granted"
       }
      },
      "en": {
       "role": {
        "documentation": "The exercise price of share options granted."
       }
      }
     },
     "auth_ref": [
      "r144"
     ]
    },
    "dei_ExhibitsOnly462d": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "ExhibitsOnly462d",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Exhibits Only, 462(d)"
       }
      }
     },
     "auth_ref": [
      "r318"
     ]
    },
    "dei_ExhibitsOnly462dFileNumber": {
     "xbrltype": "fileNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "ExhibitsOnly462dFileNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Exhibits Only, 462(d), File Number"
       }
      }
     },
     "auth_ref": [
      "r318"
     ]
    },
    "ifrs-full_ExpenseByNatureAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ExpenseByNatureAbstract",
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Expenses",
        "label": "Expenses by nature [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_Extension": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "Extension",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Extension",
        "documentation": "Extension number for local phone number."
       }
      }
     },
     "auth_ref": []
    },
    "gels_FY24Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "FY24Member",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "FY24 [Member]",
        "label": "FY24 Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_FY25Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "FY25Member",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "FY25 [Member]",
        "label": "FY25 Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_FY26Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "FY26Member",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "FY26 [Member]",
        "label": "FY26 Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_FY26ToFY30Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "FY26ToFY30Member",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "FY26 to FY30 [Member]",
        "label": "FY26 To FY30 Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_FY27Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "FY27Member",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "FY27 [Member]",
        "label": "FY27 Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_FY28Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "FY28Member",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "FY28 [Member]",
        "label": "FY28 Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_FY29Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "FY29Member",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "FY29 [Member]",
        "label": "FY29 Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_FY29OneMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "FY29OneMember",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "FY29 One [Member]",
        "label": "FY29 One Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_FY30Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "FY30Member",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "FY30 [Member]",
        "label": "FY30 Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_FairValueOfAcquiredReceivables": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "FairValueOfAcquiredReceivables",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/FinancialRiskManagementDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Fair value",
        "label": "Fair value of acquired receivables"
       }
      },
      "en": {
       "role": {
        "documentation": "The fair value of receivables acquired in a business combination. [Refer: Total for all business combinations [member]]"
       }
      }
     },
     "auth_ref": [
      "r146"
     ]
    },
    "gels_February2024ConvertibleNoteMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "February2024ConvertibleNoteMember",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "February 2024 Convertible Note [Member]",
        "label": "February2024 Convertible Note Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_February2025ConvertibleNotesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "February2025ConvertibleNotesMember",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "February 2025 Convertible Notes [Member]",
        "label": "February2025 Convertible Notes Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_FebruaryTwoZeroTwoFiveConvertibleNoteMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "FebruaryTwoZeroTwoFiveConvertibleNoteMember",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "February 2025 Convertible Note [Member]",
        "label": "February Two Zero Two Five Convertible Note Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_FeeAndCommissionExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "FeeAndCommissionExpense",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "ifrs-full_ProfitLossFromOperatingActivities",
       "weight": -1.0,
       "order": 9.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Legal expense",
        "label": "Fee and commission expense"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of expense relating to fees and commissions."
       }
      }
     },
     "auth_ref": [
      "r332"
     ]
    },
    "ifrs-full_FinanceCosts": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "FinanceCosts",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "ifrs-full_ProfitLossBeforeTax",
       "weight": -1.0,
       "order": 4.0
      },
      "http://www.gelteq.com/role/ScheduleofFinanceCostsTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement",
      "http://www.gelteq.com/role/ScheduleofFinanceCostsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Finance costs",
        "negatedLabel": "Finance costs",
        "label": "Finance costs"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of costs associated with financing activities of the entity."
       }
      }
     },
     "auth_ref": [
      "r31"
     ]
    },
    "gels_FinanceCostsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "FinanceCostsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Finance Costs [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_FinancialLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "FinancialLiabilities",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total non-derivatives",
        "label": "Financial liabilities"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity\u2019s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity\u2019s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity\u2019s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity\u2019s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity\u2019s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity\u2019s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Classes of financial instruments [domain]; Financial assets; Derivatives [member]]"
       }
      }
     },
     "auth_ref": [
      "r149"
     ]
    },
    "gels_FinancialRiskManagementAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "FinancialRiskManagementAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial Risk Management [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsLineItems",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Carrying Amount in the Statement of Financial Position [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "FinancialRiskManagementScheduleofCarryingAmountintheStatementofFinancialPositionDetailsTable",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial Risk Management - Schedule of Carrying Amount in the Statement of Financial Position (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ForecastMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ForecastMember",
     "presentation": [
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Forecast [Member]",
        "label": "Forecast Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ForeignCountriesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ForeignCountriesMember",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Foreign Countries [Member]",
        "label": "Foreign countries [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for countries outside the entity's country of domicile. [Refer: Country of domicile [member]]"
       }
      }
     },
     "auth_ref": [
      "r167",
      "r168"
     ]
    },
    "ifrs-full_ForeignExchangeGain": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ForeignExchangeGain",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofOtherIncomeTable": {
       "parentTag": "ifrs-full_OtherIncome",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofOtherIncomeTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Foreign exchange gain",
        "label": "Foreign exchange gain"
       }
      },
      "en": {
       "role": {
        "documentation": "The gross gain arising from exchange differences recognised in profit or loss, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Foreign exchange gain (loss)]"
       }
      }
     },
     "auth_ref": [
      "r8",
      "r51"
     ]
    },
    "ecd_ForgoneRecoveryDueToDisqualificationOfTaxBenefitsAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "ForgoneRecoveryDueToDisqualificationOfTaxBenefitsAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Forgone Recovery due to Disqualification of Tax Benefits, Amount",
        "terseLabel": "Forgone Recovery due to Disqualification of Tax Benefits, Amount"
       }
      }
     },
     "auth_ref": [
      "r225",
      "r236",
      "r252",
      "r287"
     ]
    },
    "ecd_ForgoneRecoveryDueToExpenseOfEnforcementAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "ForgoneRecoveryDueToExpenseOfEnforcementAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Forgone Recovery due to Expense of Enforcement, Amount",
        "terseLabel": "Forgone Recovery due to Expense of Enforcement, Amount"
       }
      }
     },
     "auth_ref": [
      "r225",
      "r236",
      "r252",
      "r287"
     ]
    },
    "ecd_ForgoneRecoveryDueToViolationOfHomeCountryLawAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "ForgoneRecoveryDueToViolationOfHomeCountryLawAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Forgone Recovery due to Violation of Home Country Law, Amount",
        "terseLabel": "Forgone Recovery due to Violation of Home Country Law, Amount"
       }
      }
     },
     "auth_ref": [
      "r225",
      "r236",
      "r252",
      "r287"
     ]
    },
    "ecd_ForgoneRecoveryExplanationOfImpracticabilityTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "ForgoneRecoveryExplanationOfImpracticabilityTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Forgone Recovery, Explanation of Impracticability [Text Block]",
        "terseLabel": "Forgone Recovery, Explanation of Impracticability"
       }
      }
     },
     "auth_ref": [
      "r225",
      "r236",
      "r252",
      "r287"
     ]
    },
    "ecd_ForgoneRecoveryIndName": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "ForgoneRecoveryIndName",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Forgone Recovery, Individual Name",
        "terseLabel": "Name"
       }
      }
     },
     "auth_ref": [
      "r225",
      "r236",
      "r252",
      "r287"
     ]
    },
    "dei_FormerAddressMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "FormerAddressMember",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Former Address [Member]",
        "documentation": "Former address for entity"
       }
      }
     },
     "auth_ref": [
      "r213",
      "r239"
     ]
    },
    "dei_FormerFiscalYearEndDate": {
     "xbrltype": "gMonthDayItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "FormerFiscalYearEndDate",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Former Fiscal Year End Date",
        "documentation": "Former end date of previous fiscal years"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_FrValAsOfPrrYrEndOfEqtyAwrdsGrntdInPrrYrsFldVstngCondsDrngCvrdYrMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "FrValAsOfPrrYrEndOfEqtyAwrdsGrntdInPrrYrsFldVstngCondsDrngCvrdYrMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Prior Year End Fair Value of Equity Awards Granted in Any Prior Year that Fail to Meet Applicable Vesting Conditions During Covered Year [Member]",
        "terseLabel": "Prior Year End Fair Value of Equity Awards Granted in Any Prior Year that Fail to Meet Applicable Vesting Conditions During Covered Year"
       }
      }
     },
     "auth_ref": [
      "r267"
     ]
    },
    "ifrs-full_GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofBalancesareOutstandingwithRelatedPartiesTable",
      "http://www.gelteq.com/role/ScheduleofTransactionsOccurredwithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Gain on modification of loans",
        "verboseLabel": "Modification of fair value on extinguishment",
        "label": "Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid"
       }
      },
      "en": {
       "role": {
        "documentation": "The gain (loss) arising from the difference between the carrying amount of the financial liability extinguished and the measurement of the consideration paid (equity instruments issued) to the creditor. [Refer: Carrying amount [member]]"
       }
      }
     },
     "auth_ref": [
      "r101"
     ]
    },
    "gels_GainandlossOnExtinguishment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "GainandlossOnExtinguishment",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "ifrs-full_ProfitLossBeforeTax",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Gain/(loss) on extinguishment",
        "documentation": "Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.",
        "label": "Gainandloss On Extinguishment"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_GainsLossesOnChangeInFairValueOfDerivatives": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "GainsLossesOnChangeInFairValueOfDerivatives",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "ifrs-full_ProfitLossBeforeTax",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails",
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement",
      "http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Gain/(loss) on derivative revaluation",
        "negatedLabel": "Gain/loss on derivative revaluation",
        "verboseLabel": "Convertible notes gain (in Dollars)",
        "label": "Gains (losses) on change in fair value of derivatives"
       }
      },
      "en": {
       "role": {
        "documentation": "The gains (losses) resulting from change in the fair value of derivatives recognised in profit or loss. [Refer: Derivatives [member]]"
       }
      }
     },
     "auth_ref": [
      "r332"
     ]
    },
    "ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Foreign exchange differences",
        "label": "Foreign exchange gain (loss)"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Classes of financial instruments [domain]]"
       }
      }
     },
     "auth_ref": [
      "r8",
      "r51"
     ]
    },
    "gels_GainsOnLoanModifications": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "GainsOnLoanModifications",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Gain/loss on extinguishment",
        "documentation": "The amount of interest income gains on loan modifications.",
        "label": "Gains On Loan Modifications"
       }
      }
     },
     "auth_ref": []
    },
    "gels_GeneralInformationAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "GeneralInformationAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "General Information [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_GeographicalAreasAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "GeographicalAreasAxis",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails",
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Geographical areas [axis]"
       }
      },
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      }
     },
     "auth_ref": [
      "r169",
      "r178",
      "r193",
      "r195"
     ]
    },
    "ifrs-full_GeographicalAreasDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "GeographicalAreasDomain",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails",
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Geographical areas [domain]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for aggregated geographical areas. It also represents the standard value for the 'Geographical areas' axis if no other member is used."
       }
      }
     },
     "auth_ref": [
      "r169",
      "r178",
      "r193",
      "r195"
     ]
    },
    "gels_GoingConcernTwoThousandTwentyFourMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "GoingConcernTwoThousandTwentyFourMember",
     "presentation": [
      "http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Going Concern [Member]",
        "label": "Going Concern Two Thousand Twenty Four Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_GoodsAndServicesTax": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "GoodsAndServicesTax",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofTradeandOtherReceivablesTable": {
       "parentTag": "ifrs-full_TradeAndOtherCurrentReceivables",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofTradeandOtherReceivablesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "GST",
        "documentation": "The amount of goods and services tax receivables.",
        "label": "Goods And Services Tax"
       }
      }
     },
     "auth_ref": []
    },
    "gels_GrossProceeds": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "GrossProceeds",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Gross proceeds",
        "documentation": "Gross proceeds.",
        "label": "Gross Proceeds"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_GrossProfit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "GrossProfit",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "ifrs-full_ProfitLossFromOperatingActivities",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Gross profit",
        "label": "Gross profit"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue]"
       }
      }
     },
     "auth_ref": [
      "r173"
     ]
    },
    "gels_IPORelatedExpenseMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "IPORelatedExpenseMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofIPORelatedExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "IPO [Member]",
        "label": "IPORelated Expense Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_IPORelatedExpensesScheduleofIPORelatedExpensesDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "IPORelatedExpensesScheduleofIPORelatedExpensesDetailsTable",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofIPORelatedExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "IPO Related Expenses - Schedule of IPO Related Expenses (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_IcfrAuditorAttestationFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "IcfrAuditorAttestationFlag",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "ICFR Auditor Attestation Flag"
       }
      }
     },
     "auth_ref": [
      "r211",
      "r214",
      "r228"
     ]
    },
    "ifrs-full_IncomeStatementAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IncomeStatementAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Profit or loss [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_IncomeTaxExpenseContinuingOperations": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IncomeTaxExpenseContinuingOperations",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "ifrs-full_ProfitLoss",
       "weight": -1.0,
       "order": 2.0
      },
      "http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement",
      "http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Income tax expense",
        "negatedLabel": "Income tax expense",
        "label": "Tax expense (income)"
       }
      },
      "en": {
       "role": {
        "documentation": "The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)]"
       }
      }
     },
     "auth_ref": [
      "r32",
      "r38",
      "r39",
      "r40",
      "r63",
      "r119",
      "r160"
     ]
    },
    "gels_IncreaseDecreaseInAccountsReceivables": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "IncreaseDecreaseInAccountsReceivables",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "(Increase) in accounts receivables",
        "documentation": "The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.",
        "label": "Increase Decrease In Accounts Receivables"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_IncreaseDecreaseInCashAndCashEquivalents": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IncreaseDecreaseInCashAndCashEquivalents",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedCashFlow": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net increase/(decrease) in cash and cash equivalents",
        "label": "Increase (decrease) in cash and cash equivalents after effect of exchange rate changes"
       }
      },
      "en": {
       "role": {
        "documentation": "The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]"
       }
      }
     },
     "auth_ref": [
      "r98"
     ]
    },
    "gels_IncreaseDecreaseInGSTReceivable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "IncreaseDecreaseInGSTReceivable",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "(Increase) / decrease in GST receivable",
        "documentation": "The increase (decrease) during the reporting period in GST receivable, which represents the amount due from  for refunds of overpayments.",
        "label": "Increase Decrease In GSTReceivable"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_IncreaseDecreaseInNumberOfOrdinarySharesIssued": {
     "xbrltype": "sharesItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IncreaseDecreaseInNumberOfOrdinarySharesIssued",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Issued ordinary shares (in Shares)",
        "label": "Increase (decrease) in number of ordinary shares issued"
       }
      },
      "en": {
       "role": {
        "documentation": "The increase (decrease) in the number of ordinary shares issued. [Refer: Ordinary shares [member]]"
       }
      }
     },
     "auth_ref": [
      "r326"
     ]
    },
    "gels_IncreaseDecreaseInPayrollLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "IncreaseDecreaseInPayrollLiabilities",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Increase in payroll liabilities",
        "documentation": "The increase (decrease) during the reporting period in the amount due for insurance (or actual expenses) to cover the medical expenses and lost income for employees that are injured during the course of doing work-related activities.",
        "label": "Increase Decrease In Payroll Liabilities"
       }
      }
     },
     "auth_ref": []
    },
    "gels_IncreaseDecreaseInPrepaymentsAndOtherAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "IncreaseDecreaseInPrepaymentsAndOtherAssets",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "(Increase) / decrease in prepayments and other assets",
        "documentation": "The increase (decrease) during the reporting period in the amount of outstanding money paid in advance for goods or services that bring economic benefits for future periods.",
        "label": "Increase Decrease In Prepayments And Other Assets"
       }
      }
     },
     "auth_ref": []
    },
    "gels_IncreaseDecreaseInProvisionForAnnualLeave": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "IncreaseDecreaseInProvisionForAnnualLeave",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Increase in provision for employee leave",
        "documentation": "The increase (decrease) during the reporting period in the current portion of the liability that represents various benefits due to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement.",
        "label": "Increase Decrease In Provision For Annual Leave"
       }
      }
     },
     "auth_ref": []
    },
    "gels_IncreaseDecreaseInTradePayablesAndAccruals": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "IncreaseDecreaseInTradePayablesAndAccruals",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Increase in trade payables and accruals",
        "documentation": "The increase (decrease) during the reporting period in the amounts payable to vendors for goods and services received and the amount of obligations and expenses incurred but not paid.",
        "label": "Increase Decrease In Trade Payables And Accruals"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_IncreaseDecreaseThroughConversionOfConvertibleInstruments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IncreaseDecreaseThroughConversionOfConvertibleInstruments",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible amounts",
        "label": "Increase (decrease) through conversion of convertible instruments, equity"
       }
      },
      "en": {
       "role": {
        "documentation": "The increase (decrease) in equity resulting from the conversion of convertible instruments."
       }
      }
     },
     "auth_ref": [
      "r325"
     ]
    },
    "ifrs-full_IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Net cash from/(used in) financing activities",
        "label": "Increase (decrease) through financing cash flows, liabilities arising from financing activities"
       }
      },
      "en": {
       "role": {
        "documentation": "The increase (decrease) in liabilities arising from financing activities resulting from financing cash flows. [Refer: Cash flows from (used in) financing activities; Liabilities arising from financing activities]"
       }
      }
     },
     "auth_ref": [
      "r95"
     ]
    },
    "ifrs-full_IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other changes",
        "label": "Increase (decrease) through other changes, liabilities arising from financing activities"
       }
      },
      "en": {
       "role": {
        "documentation": "The increase (decrease) in liabilities arising from financing activities resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Liabilities arising from financing activities]"
       }
      }
     },
     "auth_ref": [
      "r96"
     ]
    },
    "ifrs-full_IncreaseDecreaseThroughSharebasedPaymentTransactions": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IncreaseDecreaseThroughSharebasedPaymentTransactions",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Share-based reserve",
        "label": "Increase (decrease) through share-based payment transactions, equity"
       }
      },
      "en": {
       "role": {
        "documentation": "The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity]"
       }
      }
     },
     "auth_ref": [
      "r5"
     ]
    },
    "ecd_IndividualAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "IndividualAxis",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure",
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure",
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements",
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Individual [Axis]",
        "terseLabel": "Individual:"
       }
      }
     },
     "auth_ref": [
      "r225",
      "r236",
      "r252",
      "r278",
      "r287",
      "r291",
      "r299"
     ]
    },
    "ifrs-full_InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/RevenuefromContractswithCustomersTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Revenue from Contracts with Customers",
        "label": "Information about relationship between disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of information about the relationship between the disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments. [Refer: Reportable segments [member]; Revenue from contracts with customers]"
       }
      }
     },
     "auth_ref": [
      "r128"
     ]
    },
    "gels_InitialPublicOfferingIssuePrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "InitialPublicOfferingIssuePrice",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Initial public offering, issue price",
        "documentation": "Represent the initial public offering, issue price.",
        "label": "Initial Public Offering Issue Price"
       }
      }
     },
     "auth_ref": []
    },
    "gels_InitialPublicOfferingRelatedExpensesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "InitialPublicOfferingRelatedExpensesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "IPO Related Expenses [Abstract]",
        "documentation": "Initial Public Offering Related Expenses."
       }
      }
     },
     "auth_ref": []
    },
    "gels_InitialPublicOfferingShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "InitialPublicOfferingShares",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Initial public offering, shares",
        "documentation": "Initial public offering shares.",
        "label": "Initial Public Offering Shares"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_InsiderTradingArrLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "InsiderTradingArrLineItems",
     "lang": {
      "en-us": {
       "role": {
        "label": "Insider Trading Arrangements [Line Items]",
        "terseLabel": "Insider Trading Arrangements:"
       }
      }
     },
     "auth_ref": [
      "r297"
     ]
    },
    "ecd_InsiderTradingPoliciesProcLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "InsiderTradingPoliciesProcLineItems",
     "lang": {
      "en-us": {
       "role": {
        "label": "Insider Trading Policies and Procedures [Line Items]",
        "terseLabel": "Insider Trading Policies and Procedures:"
       }
      }
     },
     "auth_ref": [
      "r215",
      "r303"
     ]
    },
    "ecd_InsiderTrdPoliciesProcAdoptedFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "InsiderTrdPoliciesProcAdoptedFlag",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingPoliciesProc"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Insider Trading Policies and Procedures Adopted [Flag]",
        "terseLabel": "Insider Trading Policies and Procedures Adopted"
       }
      }
     },
     "auth_ref": [
      "r215",
      "r303"
     ]
    },
    "ecd_InsiderTrdPoliciesProcNotAdoptedTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "InsiderTrdPoliciesProcNotAdoptedTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingPoliciesProc"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Insider Trading Policies and Procedures Not Adopted [Text Block]",
        "terseLabel": "Insider Trading Policies and Procedures Not Adopted"
       }
      }
     },
     "auth_ref": [
      "r215",
      "r303"
     ]
    },
    "gels_InsuranceFunding": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "InsuranceFunding",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable": {
       "parentTag": "ifrs-full_TradeAndOtherCurrentPayables",
       "weight": 1.0,
       "order": 7.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Insurance Funding",
        "documentation": "Insurance funding.",
        "label": "Insurance Funding"
       }
      }
     },
     "auth_ref": []
    },
    "gels_InsuranceMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "InsuranceMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPrepaymentsandOtherAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Insurance [Member]",
        "label": "Insurance Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_IntangibleAssetsAndGoodwillAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IntangibleAssetsAndGoodwillAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible Assets [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_IntangibleAssetsDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "IntangibleAssetsDetailsTable",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible Assets (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_IntangibleAssetsOtherThanGoodwill": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IntangibleAssetsOtherThanGoodwill",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_NoncurrentAssets",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet",
      "http://www.gelteq.com/role/ScheduleofIntangibleAssetsTable",
      "http://www.gelteq.com/role/ScheduleofReconciliationsoftheWrittenDownValuesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Balance",
        "periodEndLabel": "Balance",
        "terseLabel": "Intangible assets",
        "verboseLabel": "Total Non-current assets",
        "label": "Intangible assets other than goodwill"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill]"
       }
      }
     },
     "auth_ref": [
      "r11",
      "r83"
     ]
    },
    "ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofIntangibleAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Cost",
        "label": "Intangible assets other than goodwill, revalued assets, at cost"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of intangible assets other than goodwill that would have been recognised had the revalued intangible assets been measured using the cost model after recognition. [Refer: Intangible assets other than goodwill]"
       }
      }
     },
     "auth_ref": [
      "r86"
     ]
    },
    "gels_IntangibleAssetsOtherThanGoodwillNetCarryingValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "IntangibleAssetsOtherThanGoodwillNetCarryingValue",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofIntangibleAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Net carrying value",
        "documentation": "Represent the amount of net carrying value.",
        "label": "Intangible Assets Other Than Goodwill Net Carrying Value"
       }
      }
     },
     "auth_ref": []
    },
    "gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "IntangibleAssetsScheduleofIntangibleAssetsDetailsLineItems",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofIntangibleAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Intangible Assets [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_IntangibleAssetsScheduleofIntangibleAssetsDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "IntangibleAssetsScheduleofIntangibleAssetsDetailsTable",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofIntangibleAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible Assets - Schedule of Intangible Assets (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsLineItems",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofReconciliationsoftheWrittenDownValuesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Reconciliations of the Written Down Values [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "IntangibleAssetsScheduleofReconciliationsoftheWrittenDownValuesDetailsTable",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofReconciliationsoftheWrittenDownValuesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible Assets - Schedule of Reconciliations of the Written Down Values (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_InterestAccruedAfterModificationOfShareholderLoan": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "InterestAccruedAfterModificationOfShareholderLoan",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementofShareholderLoansTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest accrued post modification",
        "documentation": "Interest accrued after modification of shareholder loan.",
        "label": "Interest Accrued After Modification Of Shareholder Loan"
       }
      }
     },
     "auth_ref": []
    },
    "gels_InterestAccruedDuringTheYear": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "InterestAccruedDuringTheYear",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofBalancesareOutstandingwithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest accrued during the year",
        "documentation": "The amount interest accrued during the year.",
        "label": "Interest Accrued During The Year"
       }
      }
     },
     "auth_ref": []
    },
    "gels_InterestAccruedPostModification": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "InterestAccruedPostModification",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofBalancesareOutstandingwithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest accrued prior to modification",
        "documentation": "Represents the amount of interest accrued post modification.",
        "label": "Interest Accrued Post Modification"
       }
      }
     },
     "auth_ref": []
    },
    "gels_InterestBearingLoansAndBorrowingsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "InterestBearingLoansAndBorrowingsMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest bearing loans and borrowings [Member]",
        "label": "Interest Bearing Loans And Borrowings Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_InterestExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "InterestExpense",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest expense",
        "label": "Interest expense"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of expense arising from interest."
       }
      }
     },
     "auth_ref": [
      "r118",
      "r158",
      "r165"
     ]
    },
    "ifrs-full_InterestExpenseOnBorrowings": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "InterestExpenseOnBorrowings",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofFinanceCostsTable": {
       "parentTag": "ifrs-full_FinanceCosts",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofBalancesareOutstandingwithRelatedPartiesTable",
      "http://www.gelteq.com/role/ScheduleofFinanceCostsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Total interest expense on Shareholder loans (refer to note 23)",
        "verboseLabel": "Interest charged",
        "label": "Interest expense on borrowings"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of interest expense on borrowings. [Refer: Interest expense; Borrowings]"
       }
      }
     },
     "auth_ref": [
      "r326"
     ]
    },
    "gels_InterestExpenseOnConvertibleNotes": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "InterestExpenseOnConvertibleNotes",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofFinanceCostsTable": {
       "parentTag": "ifrs-full_FinanceCosts",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofFinanceCostsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Total interest on Convertible notes (refer to note 23)",
        "documentation": "The amount of  interest on convertible notes.",
        "label": "Interest Expense On Convertible Notes"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_InterestExpenseOnLeaseLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "InterestExpenseOnLeaseLiabilities",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofFinanceCostsTable": {
       "parentTag": "ifrs-full_FinanceCosts",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofFinanceCostsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest and finance charges paid/payable on lease liabilities",
        "label": "Interest expense on lease liabilities"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of interest expense on lease liabilities. [Refer: Lease liabilities]"
       }
      }
     },
     "auth_ref": [
      "r135"
     ]
    },
    "gels_InterestExpenseOnLoansFromDirectors": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "InterestExpenseOnLoansFromDirectors",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofTransactionsOccurredwithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest expense on loans from directors (as part of shareholder loan and convertible note issue)",
        "documentation": "The amount of interest expense on borrowings.",
        "label": "Interest Expense On Loans From Directors"
       }
      }
     },
     "auth_ref": []
    },
    "gels_InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementofConvertibleNotesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest accrued",
        "documentation": "Interest expenses accrued during period on convertible notes issued.",
        "label": "Interest Expenses Accrued During Period On Convertible Notes Issued"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_InterestPaidClassifiedAsFinancingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "InterestPaidClassifiedAsFinancingActivities",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accrued interest",
        "label": "Interest paid, classified as financing activities"
       }
      },
      "en": {
       "role": {
        "documentation": "The cash outflow for interest paid, classified as financing activities."
       }
      }
     },
     "auth_ref": [
      "r93"
     ]
    },
    "ifrs-full_InterestPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "InterestPayable",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofTransactionsOccurredwithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Interest expense on loans from controlling entity",
        "label": "Interest payable"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of interest recognised as a liability."
       }
      }
     },
     "auth_ref": [
      "r326"
     ]
    },
    "gels_InterestsInSubsidiariesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "InterestsInSubsidiariesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Interests in Subsidiaries [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsLineItems",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPrincipalSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Principal Subsidiaries [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "InterestsinSubsidiariesScheduleofPrincipalSubsidiariesDetailsTable",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPrincipalSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Interests in Subsidiaries - Schedule of Principal Subsidiaries (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_InventoryWritedown2011": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "InventoryWritedown2011",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "ifrs-full_ProfitLossFromOperatingActivities",
       "weight": -1.0,
       "order": 12.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Inventory - write off",
        "label": "Inventory write-down"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of expense recognised related to the write-down of inventories to net realisable value. [Refer: Inventories]"
       }
      }
     },
     "auth_ref": [
      "r34",
      "r49"
     ]
    },
    "dei_InvestmentCompanyActFileNumber": {
     "xbrltype": "fileNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "InvestmentCompanyActFileNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Investment Company Act File Number"
       }
      }
     },
     "auth_ref": [
      "r241",
      "r242",
      "r243",
      "r244"
     ]
    },
    "dei_InvestmentCompanyActRegistration": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "InvestmentCompanyActRegistration",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Investment Company Act Registration"
       }
      }
     },
     "auth_ref": [
      "r257"
     ]
    },
    "dei_InvestmentCompanyRegistrationAmendment": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "InvestmentCompanyRegistrationAmendment",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Investment Company Registration Amendment"
       }
      }
     },
     "auth_ref": [
      "r257"
     ]
    },
    "dei_InvestmentCompanyRegistrationAmendmentNumber": {
     "xbrltype": "sequenceNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "InvestmentCompanyRegistrationAmendmentNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Investment Company Registration Amendment Number"
       }
      }
     },
     "auth_ref": [
      "r257"
     ]
    },
    "ifrs-full_IssueOfConvertibleInstruments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IssueOfConvertibleInstruments",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails",
      "http://www.gelteq.com/role/ScheduleofBalancesareOutstandingwithRelatedPartiesTable",
      "http://www.gelteq.com/role/ScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Proceeds from convertible note issue",
        "negatedLabel": "Share conversion of convertible notes",
        "verboseLabel": "Issuance of convertible notes",
        "label": "Issue of convertible instruments"
       }
      },
      "en": {
       "role": {
        "documentation": "The change in equity resulting from the issuing of convertible instruments."
       }
      }
     },
     "auth_ref": [
      "r325"
     ]
    },
    "gels_IssueOfShareCapital": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "IssueOfShareCapital",
     "presentation": [
      "http://www.gelteq.com/role/ContingentAssetsLiabilitiesandCommitmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Issue of share capital",
        "documentation": "Represent the shares value of issue of share capital.",
        "label": "Issue Of Share Capital"
       }
      }
     },
     "auth_ref": []
    },
    "gels_IssueOfSharesOnPlacement": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "IssueOfSharesOnPlacement",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Issue of shares on placement",
        "documentation": "Issue of shares on placement.",
        "label": "Issue Of Shares On Placement"
       }
      }
     },
     "auth_ref": []
    },
    "gels_IssuePricePerShare": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "IssuePricePerShare",
     "presentation": [
      "http://www.gelteq.com/role/ContingentAssetsLiabilitiesandCommitmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Issue price per share",
        "documentation": "Issue price per share.",
        "label": "Issue Price Per Share"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_IssuedCapital": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IssuedCapital",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_Equity",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet",
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Issued capital",
        "verboseLabel": "Total, amount",
        "label": "Issued capital"
       }
      },
      "en": {
       "role": {
        "documentation": "The nominal value of capital issued."
       }
      }
     },
     "auth_ref": [
      "r177"
     ]
    },
    "ifrs-full_IssuedCapitalAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IssuedCapitalAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Issued Capital [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_IssuedCapitalMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IssuedCapitalMember",
     "presentation": [
      "http://www.gelteq.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Issued capital",
        "label": "Issued capital [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for a component of equity representing issued capital."
       }
      }
     },
     "auth_ref": [
      "r6"
     ]
    },
    "ifrs-full_IssuedCapitalOrdinaryShares": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "IssuedCapitalOrdinaryShares",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails",
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable",
      "http://www.gelteq.com/role/ScheduleofOrdinarySharesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Opening balance, amount",
        "periodEndLabel": "Closing balance, amount",
        "terseLabel": "Ordinary shares - fully paid, amount",
        "verboseLabel": "Ordinary shares issued, value (in Dollars)",
        "label": "Issued capital, ordinary shares"
       }
      },
      "en": {
       "role": {
        "documentation": "The nominal value of capital arising from issuing ordinary shares. [Refer: Issued capital]"
       }
      }
     },
     "auth_ref": [
      "r329"
     ]
    },
    "gels_IssuedCapitalScheduleofOrdinarySharesDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "IssuedCapitalScheduleofOrdinarySharesDetailsTable",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofOrdinarySharesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Issued Capital - Schedule of Ordinary Shares (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_KeyManagementPersonnelAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "KeyManagementPersonnelAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Key Management Personnel [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_KeyManagementPersonnelCompensation": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "KeyManagementPersonnelCompensation",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofKeyManagementPersonneloftheConsolidatedEntityTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofKeyManagementPersonneloftheConsolidatedEntityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total",
        "label": "Key management personnel compensation"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of compensation to key management personnel. [Refer: Key management personnel of entity or parent [member]]"
       }
      }
     },
     "auth_ref": [
      "r56"
     ]
    },
    "ifrs-full_KeyManagementPersonnelCompensationPostemploymentBenefits": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "KeyManagementPersonnelCompensationPostemploymentBenefits",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofKeyManagementPersonneloftheConsolidatedEntityTable": {
       "parentTag": "ifrs-full_KeyManagementPersonnelCompensation",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofKeyManagementPersonneloftheConsolidatedEntityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Post-employment benefits",
        "label": "Key management personnel compensation, post-employment benefits"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of compensation to key management personnel in the form of post-employment benefits. [Refer: Key management personnel of entity or parent [member]]"
       }
      }
     },
     "auth_ref": [
      "r54"
     ]
    },
    "ifrs-full_KeyManagementPersonnelCompensationSharebasedPayment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "KeyManagementPersonnelCompensationSharebasedPayment",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofKeyManagementPersonneloftheConsolidatedEntityTable": {
       "parentTag": "ifrs-full_KeyManagementPersonnelCompensation",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofKeyManagementPersonneloftheConsolidatedEntityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Share-based payments",
        "label": "Key management personnel compensation, share-based payment"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of compensation to key management personnel in the form of share-based payments. [Refer: Key management personnel of entity or parent [member]]"
       }
      }
     },
     "auth_ref": [
      "r55"
     ]
    },
    "ifrs-full_KeyManagementPersonnelCompensationShorttermEmployeeBenefits": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "KeyManagementPersonnelCompensationShorttermEmployeeBenefits",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofKeyManagementPersonneloftheConsolidatedEntityTable": {
       "parentTag": "ifrs-full_KeyManagementPersonnelCompensation",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofKeyManagementPersonneloftheConsolidatedEntityTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Short-term employee benefits",
        "label": "Key management personnel compensation, short-term employee benefits"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of compensation to key management personnel in the form of short-term employee benefits. [Refer: Key management personnel of entity or parent [member]]"
       }
      }
     },
     "auth_ref": [
      "r53"
     ]
    },
    "gels_KeyManagementPersonnelDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "KeyManagementPersonnelDetailsTable",
     "presentation": [
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Key Management Personnel (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_KeyManagementPersonnelLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "KeyManagementPersonnelLineItems",
     "presentation": [
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Key Management Personnel [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_KeyManagementPersonnelScheduleofPersonswereDirectorsofGelteqLimitedDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "KeyManagementPersonnelScheduleofPersonswereDirectorsofGelteqLimitedDetailsTable",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPersonswereDirectorsofGelteqLimitedTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Key Management Personnel - Schedule of Persons were Directors of Gelteq Limited (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_LaterThanOneYearMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "LaterThanOneYearMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "1 year or less [Member]",
        "label": "Later than one year [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for a time band of later than one year."
       }
      }
     },
     "auth_ref": [
      "r17"
     ]
    },
    "gels_LeaseLiabilityMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "LeaseLiabilityMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Lease liability [Member]",
        "label": "Lease Liability Member"
       }
      }
     },
     "auth_ref": []
    },
    "dei_LegalEntityAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "LegalEntityAxis",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/AuditInformation",
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Legal Entity [Axis]",
        "documentation": "The set of legal entities associated with a report."
       }
      }
     },
     "auth_ref": []
    },
    "dei_LegalEntityIdentifier": {
     "xbrltype": "legalEntityIdentifierItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "LegalEntityIdentifier",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Legal Entity Identifier",
        "documentation": "A globally unique ISO 17442 value to identify entities, commonly abbreviated as LEI."
       }
      }
     },
     "auth_ref": [
      "r199"
     ]
    },
    "gels_LegalFeenonIPORelatedinDollars": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "LegalFeenonIPORelatedinDollars",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofCorporateExpensesTable": {
       "parentTag": "gels_CorporateExpenses",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofCorporateExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Legal fee (non-IPO related)",
        "documentation": "Legal fee.",
        "label": "Legal Feenon IPORelatedin Dollars"
       }
      }
     },
     "auth_ref": []
    },
    "gels_LegalOfFees": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "LegalOfFees",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofIPORelatedExpensesTable": {
       "parentTag": "ifrs-full_ShareIssueRelatedCost",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofIPORelatedExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Legal fees",
        "documentation": "The amount of legal fees.",
        "label": "Legal Of Fees"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_Liabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "Liabilities",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_NetAssetsLiabilities",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total liabilities",
        "label": "Liabilities"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r121",
      "r122",
      "r123",
      "r161",
      "r164"
     ]
    },
    "ifrs-full_LiabilitiesArisingFromFinancingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "LiabilitiesArisingFromFinancingActivities",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Balance at beginning",
        "periodEndLabel": "Balance at ending",
        "label": "Liabilities arising from financing activities"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of liabilities for which cash flows were, or future cash flows will be, classified in the statement of cash flows as cash flows from financing activities. [Refer: Cash flows from (used in) financing activities; Liabilities]"
       }
      }
     },
     "auth_ref": [
      "r187"
     ]
    },
    "ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "LiabilitiesArisingFromFinancingActivitiesAxis",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Liabilities arising from financing activities [axis]"
       }
      },
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      }
     },
     "auth_ref": [
      "r187"
     ]
    },
    "ifrs-full_LiabilitiesArisingFromFinancingActivitiesDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "LiabilitiesArisingFromFinancingActivitiesDomain",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Liabilities arising from financing activities [domain]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for liabilities arising from financing activities. It also represents the standard value for the 'Liabilities arising from financing activities' axis if no other member is used. [Refer: Liabilities arising from financing activities]"
       }
      }
     },
     "auth_ref": [
      "r187"
     ]
    },
    "gels_LincolnParkSharePurchaseAgreementCommitmentShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "LincolnParkSharePurchaseAgreementCommitmentShares",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Lincoln Park Share Purchase Agreement Commitment Shares, shares",
        "documentation": "Represent the shares value of lincoln park share purchase agreement commitment shares.",
        "label": "Lincoln Park Share Purchase Agreement Commitment Shares"
       }
      }
     },
     "auth_ref": []
    },
    "gels_LincolnParkSharePurchaseAgreementCommitmentSharesAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "LincolnParkSharePurchaseAgreementCommitmentSharesAmount",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Lincoln Park Share Purchase Agreement Commitment Shares, amount",
        "documentation": "Represent the lincoln park share purchase agreement commitment shares, amount.",
        "label": "Lincoln Park Share Purchase Agreement Commitment Shares Amount"
       }
      }
     },
     "auth_ref": []
    },
    "gels_LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Lincoln Park Share Purchase Agreement Commitment Shares, issue price",
        "documentation": "Represent the lincoln park share purchase agreement commitment shares, issue price.",
        "label": "Lincoln Park Share Purchase Agreement Commitment Shares Issue Price"
       }
      }
     },
     "auth_ref": []
    },
    "gels_LoanFromAssociatedEntitiesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "LoanFromAssociatedEntitiesMember",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails",
      "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable",
      "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loan from associated entities [Member]",
        "label": "Loan From Associated Entities Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_LoanFromDirectorMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "LoanFromDirectorMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loan from Director [Member]",
        "label": "Loan From Director Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loans initially at fair value (in Dollars)",
        "label": "Loans and advances to banks measured at fair value through other comprehensive income"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of loans and advances the entity has made to banks that are measured at fair value through other comprehensive income. [Refer: Loans and advances to banks; Financial assets measured at fair value through other comprehensive income]"
       }
      }
     },
     "auth_ref": [
      "r328"
     ]
    },
    "gels_LoansFromAssociatedEntitiesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "LoansFromAssociatedEntitiesMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofBalancesareOutstandingwithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loans from associated entities [Member]",
        "label": "Loans From Associated Entities Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_LoansFromDirectorsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "LoansFromDirectorsMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loans from Directors [Member]",
        "label": "Loans From Directors Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_LoansFromShareholdersMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "LoansFromShareholdersMember",
     "presentation": [
      "http://www.gelteq.com/role/EventsAftertheReportingPeriodDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loans from Shareholders [Member]",
        "documentation": "Loans from Shareholders.",
        "label": "Loans From Shareholders Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_LoansMaturityTerm": {
     "xbrltype": "durationItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "LoansMaturityTerm",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loans maturity term",
        "documentation": "Maturity date of loans.",
        "label": "Loans Maturity Term"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_LoansReceived": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "LoansReceived",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Unsecured loan received, value (in Dollars)",
        "label": "Loans received"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of loans received."
       }
      }
     },
     "auth_ref": [
      "r326"
     ]
    },
    "dei_LocalPhoneNumber": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "LocalPhoneNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Local Phone Number",
        "documentation": "Local phone number for entity."
       }
      }
     },
     "auth_ref": []
    },
    "gels_LongServiceLeaveExpenses": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "LongServiceLeaveExpenses",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofEmploymentExpensesTable": {
       "parentTag": "ifrs-full_EmployeeBenefitsExpense",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofEmploymentExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Long service leave expenses",
        "documentation": "Long service leave expenses.",
        "label": "Long Service Leave Expenses"
       }
      }
     },
     "auth_ref": []
    },
    "gels_LongServiceLeaveTakenDuringThePeriod": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "LongServiceLeaveTakenDuringThePeriod",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofEmployeeEntitlementsLongServiceleaveTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Long service leave taken during the period",
        "documentation": "Long service leave taken during the period.",
        "label": "Long Service Leave Taken During The Period"
       }
      }
     },
     "auth_ref": []
    },
    "gels_LongTermAverageTimeframe": {
     "xbrltype": "durationItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "LongTermAverageTimeframe",
     "presentation": [
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Average timeframe term",
        "documentation": "The option life of long term average timeframe.",
        "label": "Long Term Average Timeframe"
       }
      }
     },
     "auth_ref": []
    },
    "gels_LongTermEBITDAMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "LongTermEBITDAMember",
     "presentation": [
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Long-Term EBITDA [Member]",
        "label": "Long Term EBITDAMember"
       }
      }
     },
     "auth_ref": []
    },
    "gels_LongTermGrowthRate": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "LongTermGrowthRate",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Long term growth rate",
        "documentation": "Long term growth rate.",
        "label": "Long Term Growth Rate"
       }
      }
     },
     "auth_ref": []
    },
    "gels_LongTermPercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "LongTermPercentage",
     "presentation": [
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of long-term",
        "documentation": "Percentage of long-term.",
        "label": "Long Term Percentage"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_LongtermBorrowings": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "LongtermBorrowings",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_NoncurrentLiabilities",
       "weight": 1.0,
       "order": 1.0
      },
      "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable": {
       "parentTag": "ifrs-full_Borrowings",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet",
      "http://www.gelteq.com/role/FinancialRiskManagementDetails",
      "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Borrowings",
        "verboseLabel": "Non-current liabilities",
        "netLabel": "Non-current borrowings",
        "label": "Non-current portion of non-current borrowings"
       }
      },
      "en": {
       "role": {
        "documentation": "The non-current portion of non-current borrowings. [Refer: Borrowings]"
       }
      }
     },
     "auth_ref": [
      "r328"
     ]
    },
    "ifrs-full_LongtermDeposits": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "LongtermDeposits",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_NoncurrentAssets",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Security deposits",
        "label": "Long-term deposits"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of long-term deposits held by the entity."
       }
      }
     },
     "auth_ref": [
      "r328"
     ]
    },
    "ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "MajorComponentsOfTaxExpenseIncomeAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Tax Expense [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_MajorCustomersAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "MajorCustomersAxis",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Major customers [axis]"
       }
      },
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      }
     },
     "auth_ref": [
      "r170"
     ]
    },
    "ifrs-full_MajorCustomersDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "MajorCustomersDomain",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Major customers [domain]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for customers. It also represents the standard value for the 'Major customers' axis if no other member is used."
       }
      }
     },
     "auth_ref": [
      "r170"
     ]
    },
    "gels_ManagementAndConsultingServices": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ManagementAndConsultingServices",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofTransactionsOccurredwithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Management and consulting services",
        "documentation": "Amount of management and consulting services.",
        "label": "Management And Consulting Services"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ManagementFees": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ManagementFees",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofCorporateExpensesTable": {
       "parentTag": "gels_CorporateExpenses",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofCorporateExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Management fees",
        "documentation": "Represent the amount of management fees.",
        "label": "Management Fees"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_MaterialIncomeAndExpenseAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "MaterialIncomeAndExpenseAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Research Expenses [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities": {
     "xbrltype": "textBlockItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "MaturityAnalysisForNonderivativeFinancialLiabilities",
     "presentation": [
      "http://www.gelteq.com/role/DeferredRevenueTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Recognised as Revenue in Future Periods",
        "label": "Disclosure of maturity analysis for non-derivative financial liabilities [text block]"
       }
      },
      "en": {
       "role": {
        "documentation": "The disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities]"
       }
      }
     },
     "auth_ref": [
      "r155"
     ]
    },
    "ifrs-full_MaturityAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "MaturityAxis",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Maturity [axis]"
       }
      },
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      }
     },
     "auth_ref": [
      "r18",
      "r130",
      "r137",
      "r138",
      "r139",
      "r140",
      "r141",
      "r142",
      "r148",
      "r156",
      "r179",
      "r196"
     ]
    },
    "gels_MaturityDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "MaturityDate",
     "presentation": [
      "http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptionsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Maturity date",
        "documentation": "Maturity date.",
        "label": "Maturity Date"
       }
      }
     },
     "auth_ref": []
    },
    "gels_May2023ConvertibleNoteMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "May2023ConvertibleNoteMember",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "May 2023 Convertible Note [Member]",
        "label": "May2023 Convertible Note Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_May2024ConvertibleNotesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "May2024ConvertibleNotesMember",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "May 2024 Convertible Notes [Member]",
        "label": "May2024 Convertible Notes Member"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_MeasureAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "MeasureAxis",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Measure [Axis]",
        "terseLabel": "Measure:"
       }
      }
     },
     "auth_ref": [
      "r270"
     ]
    },
    "ecd_MeasureName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "MeasureName",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Measure Name",
        "terseLabel": "Name"
       }
      }
     },
     "auth_ref": [
      "r270"
     ]
    },
    "ifrs-full_MethodsOfGenerationAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "MethodsOfGenerationAxis",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Methods of generation [axis]"
       }
      },
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      }
     },
     "auth_ref": [
      "r84"
     ]
    },
    "ifrs-full_MethodsOfGenerationDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "MethodsOfGenerationDomain",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Methods of generation [domain]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for all methods of generation. It also represents the standard value for the 'Methods of generation' axis if no other member is used."
       }
      }
     },
     "auth_ref": [
      "r84"
     ]
    },
    "ecd_MnpiDiscTimedForCompValFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "MnpiDiscTimedForCompValFlag",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "MNPI Disclosure Timed for Compensation Value [Flag]",
        "terseLabel": "MNPI Disclosure Timed for Compensation Value"
       }
      }
     },
     "auth_ref": [
      "r290"
     ]
    },
    "gels_MovementofShareholderLoanBalance": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "MovementofShareholderLoanBalance",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementofShareholderLoansTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Opening Shareholder Loan balance",
        "periodEndLabel": "Closing Shareholder Loan balance",
        "documentation": "Movement of Shareholder Loan Balance.",
        "label": "Movementof Shareholder Loan Balance"
       }
      }
     },
     "auth_ref": []
    },
    "gels_MrJeffreyWOlyniecMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "MrJeffreyWOlyniecMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPersonswereDirectorsofGelteqLimitedTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Mr. Jeffrey W. Olyniec [Member]",
        "label": "Mr Jeffrey WOlyniec Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_MrNathanJacobGivoniMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "MrNathanJacobGivoniMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPersonswereDirectorsofGelteqLimitedTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Mr. Nathan Jacob Givoni\t[Member]",
        "label": "Mr Nathan Jacob Givoni Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_MrPhilipDalidakisMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "MrPhilipDalidakisMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPersonswereDirectorsofGelteqLimitedTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Mr. Philip Dalidakis [Member]",
        "label": "Mr Philip Dalidakis Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_MrSimonHaydenSzewachMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "MrSimonHaydenSzewachMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPersonswereDirectorsofGelteqLimitedTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Mr. Simon Hayden Szewach [Member]",
        "label": "Mr Simon Hayden Szewach Member"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_MtrlTermsOfTrdArrTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "MtrlTermsOfTrdArrTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Material Terms of Trading Arrangement [Text Block]",
        "terseLabel": "Material Terms of Trading Arrangement"
       }
      }
     },
     "auth_ref": [
      "r298"
     ]
    },
    "dei_NameChangeEventDateAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "NameChangeEventDateAxis",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Name Change Event Date [Axis]",
        "documentation": "For a sequence of name change event related facts, use this typed dimension to distinguish them. The axis members are restricted to be a valid for xml schema 'date' or 'datetime' data type."
       }
      }
     },
     "auth_ref": []
    },
    "dei_NameChangeEventLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "NameChangeEventLineItems",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Name Change Event [Line Items]",
        "documentation": "Line items represent concepts included in a table. Name change event line item concepts are used for information qualified by domain members of axes in the Name Change Event table."
       }
      }
     },
     "auth_ref": []
    },
    "dei_NameChangeEventTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "NameChangeEventTable",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Name Change Event [Table]",
        "documentation": "For a set of related facts in a sequence of name change events, use this table when the events occurred within a single reporting period."
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_NameOfParentEntity": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NameOfParentEntity",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPersonswereDirectorsofGelteqLimitedTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Directors",
        "label": "Name of parent entity"
       }
      },
      "en": {
       "role": {
        "documentation": "The name of the entity's parent. [Refer: Parent [member]]"
       }
      }
     },
     "auth_ref": [
      "r7",
      "r52"
     ]
    },
    "ecd_NamedExecutiveOfficersFnTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "NamedExecutiveOfficersFnTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Named Executive Officers, Footnote [Text Block]",
        "terseLabel": "Named Executive Officers, Footnote"
       }
      }
     },
     "auth_ref": [
      "r271"
     ]
    },
    "ifrs-full_NetAssetsLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NetAssetsLiabilities",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net assets",
        "label": "Assets (liabilities)"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of assets less the amount of liabilities."
       }
      }
     },
     "auth_ref": [
      "r188",
      "r326"
     ]
    },
    "ifrs-full_NetDeferredTaxAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NetDeferredTaxAssets",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofOtherDeferredTaxAssetsandPotentialTaxBenefitforTaxLossesTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofOtherDeferredTaxAssetsandPotentialTaxBenefitforTaxLossesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total deferred tax asset attributable to temporary differences not recognised",
        "label": "Net deferred tax assets"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of deferred tax assets net of deferred tax liabilities, when the absolute amount of deferred tax assets is greater than the absolute amount of deferred tax liabilities. [Refer: Deferred tax assets; Deferred tax liabilities]"
       }
      }
     },
     "auth_ref": [
      "r333"
     ]
    },
    "us-gaap_NetIncomeLoss": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "NetIncomeLoss",
     "crdr": "credit",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Net Income (Loss)",
        "terseLabel": "Net Income (Loss)"
       }
      }
     },
     "auth_ref": []
    },
    "dei_NewEffectiveDateForPreviousFiling": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "NewEffectiveDateForPreviousFiling",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "New Effective Date for Previous Filing"
       }
      }
     },
     "auth_ref": [
      "r241",
      "r242",
      "r243",
      "r244"
     ]
    },
    "dei_NoSubstantiveChanges462c": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "NoSubstantiveChanges462c",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "No Substantive Changes, 462(c)"
       }
      }
     },
     "auth_ref": [
      "r317"
     ]
    },
    "dei_NoSubstantiveChanges462cFileNumber": {
     "xbrltype": "fileNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "NoSubstantiveChanges462cFileNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "No Substantive Changes, 462(c), File Number"
       }
      }
     },
     "auth_ref": [
      "r317"
     ]
    },
    "dei_NoTradingSymbolFlag": {
     "xbrltype": "trueItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "NoTradingSymbolFlag",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "No Trading Symbol Flag",
        "documentation": "Boolean flag that is true only for a security having no trading symbol."
       }
      }
     },
     "auth_ref": []
    },
    "gels_NonDerivativesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "NonDerivativesAbstract",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Non-derivatives",
        "label": "Non Derivatives Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_NonGaapMeasureDescriptionTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "NonGaapMeasureDescriptionTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-GAAP Measure Description [Text Block]",
        "terseLabel": "Non-GAAP Measure Description"
       }
      }
     },
     "auth_ref": [
      "r270"
     ]
    },
    "ecd_NonNeosMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "NonNeosMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-NEOs [Member]",
        "terseLabel": "Non-NEOs"
       }
      }
     },
     "auth_ref": [
      "r225",
      "r236",
      "r252",
      "r278",
      "r287"
     ]
    },
    "ecd_NonPeoNeoAvgCompActuallyPaidAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "NonPeoNeoAvgCompActuallyPaidAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-PEO NEO Average Compensation Actually Paid Amount",
        "terseLabel": "Non-PEO NEO Average Compensation Actually Paid Amount"
       }
      }
     },
     "auth_ref": [
      "r261"
     ]
    },
    "ecd_NonPeoNeoAvgTotalCompAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "NonPeoNeoAvgTotalCompAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-PEO NEO Average Total Compensation Amount",
        "terseLabel": "Non-PEO NEO Average Total Compensation Amount"
       }
      }
     },
     "auth_ref": [
      "r260"
     ]
    },
    "ecd_NonPeoNeoMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "NonPeoNeoMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-PEO NEO [Member]",
        "terseLabel": "Non-PEO NEO"
       }
      }
     },
     "auth_ref": [
      "r278"
     ]
    },
    "ecd_NonRule10b51ArrAdoptedFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "NonRule10b51ArrAdoptedFlag",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-Rule 10b5-1 Arrangement Adopted [Flag]",
        "terseLabel": "Non-Rule 10b5-1 Arrangement Adopted"
       }
      }
     },
     "auth_ref": [
      "r298"
     ]
    },
    "ecd_NonRule10b51ArrTrmntdFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "NonRule10b51ArrTrmntdFlag",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-Rule 10b5-1 Arrangement Terminated [Flag]",
        "terseLabel": "Non-Rule 10b5-1 Arrangement Terminated"
       }
      }
     },
     "auth_ref": [
      "r298"
     ]
    },
    "ifrs-full_NonadjustingEventsAfterReportingPeriodAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NonadjustingEventsAfterReportingPeriodAxis",
     "presentation": [
      "http://www.gelteq.com/role/EventsAftertheReportingPeriodDetails",
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-adjusting events after reporting period [axis]"
       }
      },
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      }
     },
     "auth_ref": [
      "r36"
     ]
    },
    "ifrs-full_NonadjustingEventsAfterReportingPeriodDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NonadjustingEventsAfterReportingPeriodDomain",
     "presentation": [
      "http://www.gelteq.com/role/EventsAftertheReportingPeriodDetails",
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-adjusting events after reporting period [domain]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for events that occur between the end of the reporting period and the date when the financial statements are authorised for issue and are indicative of conditions that arose after the reporting period. It also represents the standard value for the 'Non-adjusting events after reporting period' axis if no other member is used."
       }
      }
     },
     "auth_ref": [
      "r36"
     ]
    },
    "ifrs-full_NoncurrentAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NoncurrentAssets",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_Assets",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total non-current assets",
        "label": "Non-current assets"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of assets that do not meet the definition of current assets. [Refer: Current assets]"
       }
      }
     },
     "auth_ref": [
      "r19",
      "r111",
      "r189"
     ]
    },
    "ifrs-full_NoncurrentAssetsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NoncurrentAssetsAbstract",
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Non-current assets",
        "label": "Non-current assets [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_NoncurrentLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NoncurrentLiabilities",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_Liabilities",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total non-current liabilities",
        "label": "Non-current liabilities"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities]"
       }
      }
     },
     "auth_ref": [
      "r20",
      "r113",
      "r189"
     ]
    },
    "ifrs-full_NoncurrentLiabilitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NoncurrentLiabilitiesAbstract",
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet",
      "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable",
      "http://www.gelteq.com/role/ScheduleofEmployeeBenefitsProvisionsLiabilitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Non-current liabilities",
        "label": "Non-current liabilities [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_NoncurrentPrepayments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NoncurrentPrepayments",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPrepaymentsandOtherAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Non-current assets",
        "label": "Non-current prepayments"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of non-current prepayments. [Refer: Prepayments]"
       }
      }
     },
     "auth_ref": [
      "r176"
     ]
    },
    "ifrs-full_NoncurrentProvisionsForEmployeeBenefits": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NoncurrentProvisionsForEmployeeBenefits",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_NoncurrentLiabilities",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet",
      "http://www.gelteq.com/role/ScheduleofEmployeeBenefitsProvisionsLiabilitiesTable",
      "http://www.gelteq.com/role/ScheduleofEmployeeEntitlementsLongServiceleaveTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Opening balance",
        "periodEndLabel": "Closing balance",
        "terseLabel": "Employee benefits provisions",
        "verboseLabel": "Long service leave",
        "label": "Non-current provisions for employee benefits"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits]"
       }
      }
     },
     "auth_ref": [
      "r22"
     ]
    },
    "ifrs-full_NotesAndOtherExplanatoryInformationAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NotesAndOtherExplanatoryInformationAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Basis of Preparation [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_NumberOfIssuedShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "NumberOfIssuedShares",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Total, shares",
        "documentation": "Represent the number of total shares.",
        "label": "Number Of Issued Shares"
       }
      }
     },
     "auth_ref": []
    },
    "gels_NumberOfOperatingSegment": {
     "xbrltype": "integerItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "NumberOfOperatingSegment",
     "presentation": [
      "http://www.gelteq.com/role/OperatingSegmentsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Number of operating segment",
        "documentation": "Number of operating segments.",
        "label": "Number Of Operating Segment"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_NumberOfSharesIssued": {
     "xbrltype": "sharesItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NumberOfSharesIssued",
     "presentation": [
      "http://www.gelteq.com/role/EventsAftertheReportingPeriodDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "New shares issued",
        "label": "Number of shares issued"
       }
      },
      "en": {
       "role": {
        "documentation": "The number of shares issued by the entity."
       }
      }
     },
     "auth_ref": [
      "r325"
     ]
    },
    "ifrs-full_NumberOfSharesIssuedAndFullyPaid": {
     "xbrltype": "sharesItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "NumberOfSharesIssuedAndFullyPaid",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable",
      "http://www.gelteq.com/role/ScheduleofOrdinarySharesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Opening balance, shares",
        "periodEndLabel": "Closing balance, shares",
        "terseLabel": "Ordinary shares - fully paid, shares",
        "label": "Number of shares issued and fully paid"
       }
      },
      "en": {
       "role": {
        "documentation": "The number of shares issued by the entity, for which full payment has been received."
       }
      }
     },
     "auth_ref": [
      "r24"
     ]
    },
    "gels_NutrigelPtyLtdMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "NutrigelPtyLtdMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPrincipalSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Nutrigel Pty Ltd [Member]",
        "label": "Nutrigel Pty Ltd Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_NutrigelUnitTrustMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "NutrigelUnitTrustMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPrincipalSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Nutrigel Unit Trust [Member]",
        "label": "Nutrigel Unit Trust Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_OctoberTwoZeroTwoFourConvertibleNotesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "OctoberTwoZeroTwoFourConvertibleNotesMember",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "October 2024 Convertible Notes [Member]",
        "label": "October Two Zero Two Four Convertible Notes Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_OrdinarySharesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OrdinarySharesMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofOrdinarySharesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Ordinary Shares [Member]",
        "label": "Ordinary shares [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for equity instruments that are subordinate to all other classes of equity instruments."
       }
      }
     },
     "auth_ref": [
      "r331"
     ]
    },
    "dei_OtherAddressMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "OtherAddressMember",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other Address [Member]",
        "documentation": "Other address for entity"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_OtherComprehensiveIncome": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherComprehensiveIncome",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement",
      "http://www.gelteq.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other comprehensive income for the year, net of tax",
        "label": "Other comprehensive income"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs. [Refer: IFRSs [member]]"
       }
      }
     },
     "auth_ref": [
      "r4",
      "r27",
      "r33",
      "r115"
     ]
    },
    "gels_OtherDepositMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "OtherDepositMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPrepaymentsandOtherAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other deposit [Member]",
        "label": "Other Deposit Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_OtherExpenseByNature": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherExpenseByNature",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "ifrs-full_ProfitLossFromOperatingActivities",
       "weight": -1.0,
       "order": 11.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Other expenses",
        "label": "Other expenses, by nature"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'nature of expense' form for its analysis of expenses. [Refer: Expenses, by nature]"
       }
      }
     },
     "auth_ref": [
      "r35",
      "r172"
     ]
    },
    "ifrs-full_OtherFinanceCost": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherFinanceCost",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofFinanceCostsTable": {
       "parentTag": "ifrs-full_FinanceCosts",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofFinanceCostsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Finance charges paid \u2013 others",
        "label": "Other finance cost"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of finance costs that the entity does not separately disclose in the same statement or note. [Refer: Finance costs]"
       }
      }
     },
     "auth_ref": [
      "r326"
     ]
    },
    "ifrs-full_OtherFinancialLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherFinancialLiabilities",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Payroll liabilities",
        "label": "Other financial liabilities"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities]"
       }
      }
     },
     "auth_ref": [
      "r15"
     ]
    },
    "ifrs-full_OtherIncome": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherIncome",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "ifrs-full_ProfitLossFromOperatingActivities",
       "weight": 1.0,
       "order": 2.0
      },
      "http://www.gelteq.com/role/ScheduleofOtherIncomeTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement",
      "http://www.gelteq.com/role/ScheduleofOtherIncomeTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Other income",
        "terseLabel": "Other income",
        "label": "Other income"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of operating income that the entity does not separately disclose in the same statement or note."
       }
      }
     },
     "auth_ref": [
      "r62",
      "r172",
      "r173"
     ]
    },
    "gels_OtherIncomesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "OtherIncomesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Other Income [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_OtherLoans": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "OtherLoans",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other loans",
        "documentation": "Other loans.",
        "label": "Other Loans"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_OtherPerfMeasureAmt": {
     "xbrltype": "decimalItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "OtherPerfMeasureAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other Performance Measure, Amount",
        "terseLabel": "Other Performance Measure, Amount"
       }
      }
     },
     "auth_ref": [
      "r270"
     ]
    },
    "ifrs-full_OtherReceivables": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherReceivables",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofTradeandOtherReceivablesTable": {
       "parentTag": "ifrs-full_TradeAndOtherCurrentReceivables",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofTradeandOtherReceivablesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Other debtors \u2013 research and development tax refund receivable",
        "label": "Other receivables"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount receivable by the entity that it does not separately disclose in the same statement or note."
       }
      }
     },
     "auth_ref": [
      "r176"
     ]
    },
    "ifrs-full_OtherRelatedPartiesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherRelatedPartiesMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Payables to related parties [Member]",
        "label": "Other related parties [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for related parties that the entity does not separately disclose in the same statement or note. [Refer: Total for all related parties [member]]"
       }
      }
     },
     "auth_ref": [
      "r59"
     ]
    },
    "dei_OtherReportingStandardItemNumber": {
     "xbrltype": "otherReportingStandardItemNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "OtherReportingStandardItemNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other Reporting Standard Item Number",
        "documentation": "\"Item 17\" or \"Item 18\" specified when the basis of accounting is neither US GAAP nor IFRS."
       }
      }
     },
     "auth_ref": [
      "r214"
     ]
    },
    "ifrs-full_OtherReservesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "OtherReservesMember",
     "presentation": [
      "http://www.gelteq.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Reserve",
        "label": "Other reserves [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for a component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings]"
       }
      }
     },
     "auth_ref": [
      "r6"
     ]
    },
    "ecd_OutstandingAggtErrCompAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "OutstandingAggtErrCompAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Outstanding Aggregate Erroneous Compensation Amount",
        "terseLabel": "Outstanding Aggregate Erroneous Compensation Amount"
       }
      }
     },
     "auth_ref": [
      "r223",
      "r234",
      "r250",
      "r285"
     ]
    },
    "ecd_OutstandingRecoveryCompAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "OutstandingRecoveryCompAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Outstanding Recovery Compensation Amount",
        "terseLabel": "Compensation Amount"
       }
      }
     },
     "auth_ref": [
      "r226",
      "r237",
      "r253",
      "r288"
     ]
    },
    "ecd_OutstandingRecoveryIndName": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "OutstandingRecoveryIndName",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Outstanding Recovery, Individual Name",
        "terseLabel": "Name"
       }
      }
     },
     "auth_ref": [
      "r226",
      "r237",
      "r253",
      "r288"
     ]
    },
    "gels_PAYGWithholdingPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "PAYGWithholdingPayable",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable": {
       "parentTag": "ifrs-full_TradeAndOtherCurrentPayables",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "PAYG Withholding Payable",
        "documentation": "PAYG withholding payable.",
        "label": "PAYGWithholding Payable"
       }
      }
     },
     "auth_ref": []
    },
    "dei_ParentEntityLegalName": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "ParentEntityLegalName",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Parent Entity Legal Name",
        "documentation": "If the entity which the financial information concerns is a subsidiary of another company, then provide to full legal name of the parent entity"
       }
      }
     },
     "auth_ref": []
    },
    "gels_PatentsAndTrademarksMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "PatentsAndTrademarksMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeTable",
      "http://www.gelteq.com/role/ScheduleofIntangibleAssetsTable",
      "http://www.gelteq.com/role/ScheduleofReconciliationsoftheWrittenDownValuesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Patents and Trademarks [Member]",
        "verboseLabel": "Patents &amp; trademarks [Member]",
        "label": "Patents And Trademarks Member"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_PayVsPerformanceDisclosureLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "PayVsPerformanceDisclosureLineItems",
     "lang": {
      "en-us": {
       "role": {
        "label": "Pay vs Performance Disclosure [Line Items]",
        "terseLabel": "Pay vs Performance Disclosure"
       }
      }
     },
     "auth_ref": [
      "r259"
     ]
    },
    "ifrs-full_PaymentsForDebtIssueCosts": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PaymentsForDebtIssueCosts",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofChangesinLiabilitiesArisingfromFinancingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Debt discount",
        "label": "Payments for debt issue costs"
       }
      },
      "en": {
       "role": {
        "documentation": "The cash outflow for debt issue costs."
       }
      }
     },
     "auth_ref": [
      "r337"
     ]
    },
    "ifrs-full_PaymentsForShareIssueCosts": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PaymentsForShareIssueCosts",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInFinancingActivities",
       "weight": -1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Capital issue costs",
        "label": "Payments for share issue costs"
       }
      },
      "en": {
       "role": {
        "documentation": "The cash outflow for share issue costs."
       }
      }
     },
     "auth_ref": [
      "r337"
     ]
    },
    "ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInFinancingActivities",
       "weight": -1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Repayment of lease liabilities",
        "label": "Payments of lease liabilities, classified as financing activities"
       }
      },
      "en": {
       "role": {
        "documentation": "The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities]"
       }
      }
     },
     "auth_ref": [
      "r186"
     ]
    },
    "gels_PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": -1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Payments to suppliers and employees (inclusive of GST)",
        "documentation": "Cash outflow related to issuance of shares in a public offering for suppliers, including goods and services tax (GST).",
        "label": "Payments To Suppliers Public Offering Including Goods And Services Tax"
       }
      }
     },
     "auth_ref": []
    },
    "gels_PayrollTaxExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "PayrollTaxExpense",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofEmploymentExpensesTable": {
       "parentTag": "ifrs-full_EmployeeBenefitsExpense",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofEmploymentExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Payroll tax expense",
        "documentation": "Payroll tax expense.",
        "label": "Payroll Tax Expense"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_PeerGroupIssuersFnTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "PeerGroupIssuersFnTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Peer Group Issuers, Footnote [Text Block]",
        "terseLabel": "Peer Group Issuers, Footnote"
       }
      }
     },
     "auth_ref": [
      "r269"
     ]
    },
    "ecd_PeerGroupTotalShareholderRtnAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "PeerGroupTotalShareholderRtnAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Peer Group Total Shareholder Return Amount",
        "terseLabel": "Peer Group Total Shareholder Return Amount"
       }
      }
     },
     "auth_ref": [
      "r269"
     ]
    },
    "ecd_PeoActuallyPaidCompAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "PeoActuallyPaidCompAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "PEO Actually Paid Compensation Amount",
        "terseLabel": "PEO Actually Paid Compensation Amount"
       }
      }
     },
     "auth_ref": [
      "r261"
     ]
    },
    "ecd_PeoMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "PeoMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "PEO [Member]",
        "terseLabel": "PEO"
       }
      }
     },
     "auth_ref": [
      "r278"
     ]
    },
    "ecd_PeoName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "PeoName",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "PEO Name",
        "terseLabel": "PEO Name"
       }
      }
     },
     "auth_ref": [
      "r271"
     ]
    },
    "ecd_PeoTotalCompAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "PeoTotalCompAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "PEO Total Compensation Amount",
        "terseLabel": "PEO Total Compensation Amount"
       }
      }
     },
     "auth_ref": [
      "r260"
     ]
    },
    "gels_PercentageOfConversionDiscount": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "PercentageOfConversionDiscount",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of conversion discount",
        "documentation": "Percentage of conversion discount.",
        "label": "Percentage Of Conversion Discount"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_PercentageOfEntitysRevenue": {
     "xbrltype": "percentItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PercentageOfEntitysRevenue",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails",
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Forecast revenue growth rates",
        "verboseLabel": "Revenue percentage",
        "label": "Percentage of entity's revenue"
       }
      },
      "en": {
       "role": {
        "documentation": "The percentage of the entity's revenue. [Refer: Revenue]"
       }
      }
     },
     "auth_ref": [
      "r343"
     ]
    },
    "gels_PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of forecast on salary and benefits remainder of fiscal year",
        "documentation": "Percentage of forecast on salary and benefits remainder of fiscal year.",
        "label": "Percentage Of Forecast On Salary And Benefits Remainder Of Fiscal Year"
       }
      }
     },
     "auth_ref": []
    },
    "gels_PercentageOfForecastOnSalaryAndBenefitsYearOne": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "PercentageOfForecastOnSalaryAndBenefitsYearOne",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of forecast on salary and benefits year one",
        "documentation": "Percentage of forecast on salary and benefits year one.",
        "label": "Percentage Of Forecast On Salary And Benefits Year One"
       }
      }
     },
     "auth_ref": []
    },
    "gels_PercentageOfGrossMargin": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "PercentageOfGrossMargin",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of gross margins",
        "documentation": "Percentage of gross margin.",
        "label": "Percentage Of Gross Margin"
       }
      }
     },
     "auth_ref": []
    },
    "gels_PercentageOfLongTerm": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "PercentageOfLongTerm",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of long-term",
        "documentation": "Percentage of long term.",
        "label": "Percentage Of Long Term"
       }
      }
     },
     "auth_ref": []
    },
    "gels_PercentageOfRevenueReduction": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "PercentageOfRevenueReduction",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of revenue reduction",
        "documentation": "Represent the percentage of revenue reduction.",
        "label": "Percentage Of Revenue Reduction"
       }
      }
     },
     "auth_ref": []
    },
    "gels_PeriodForInterestFreeLoanFromRelatedParties": {
     "xbrltype": "durationItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "PeriodForInterestFreeLoanFromRelatedParties",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Period for interest free loan from related parties",
        "documentation": "Period for interest free loan from related parties.",
        "label": "Period For Interest Free Loan From Related Parties"
       }
      }
     },
     "auth_ref": []
    },
    "gels_PeriodOfFinancialBudgetsApprovedByManagement": {
     "xbrltype": "durationItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "PeriodOfFinancialBudgetsApprovedByManagement",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Period of financial budgets approved by management",
        "documentation": "Period of financial budgets approved by management.",
        "label": "Period Of Financial Budgets Approved By Management"
       }
      }
     },
     "auth_ref": []
    },
    "dei_PhoneFaxNumberDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "PhoneFaxNumberDescription",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Phone Fax Number Description",
        "documentation": "Description of Phone or Fax Number"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_PnsnAdjsPrrSvcCstMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "PnsnAdjsPrrSvcCstMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pension Adjustments Prior Service Cost [Member]",
        "terseLabel": "Pension Adjustments Prior Service Cost"
       }
      }
     },
     "auth_ref": [
      "r262"
     ]
    },
    "ecd_PnsnAdjsSvcCstMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "PnsnAdjsSvcCstMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pension Adjustments Service Cost [Member]",
        "terseLabel": "Pension Adjustments Service Cost"
       }
      }
     },
     "auth_ref": [
      "r309"
     ]
    },
    "ecd_PnsnBnftsAdjFnTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "PnsnBnftsAdjFnTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pension Benefits Adjustments, Footnote [Text Block]",
        "terseLabel": "Pension Benefits Adjustments, Footnote"
       }
      }
     },
     "auth_ref": [
      "r261"
     ]
    },
    "gels_PollVote": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "PollVote",
     "presentation": [
      "http://www.gelteq.com/role/IssuedCapitalDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Poll vote",
        "documentation": "Represent the poll vote.",
        "label": "Poll Vote"
       }
      }
     },
     "auth_ref": []
    },
    "dei_PostEffectiveAmendment": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "PostEffectiveAmendment",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Post-Effective Amendment"
       }
      }
     },
     "auth_ref": [
      "r200"
     ]
    },
    "dei_PostEffectiveAmendmentNumber": {
     "xbrltype": "sequenceNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "PostEffectiveAmendmentNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Post-Effective Amendment Number",
        "documentation": "Amendment number to registration statement under the Securities Act of 1933 after the registration becomes effective."
       }
      }
     },
     "auth_ref": [
      "r200"
     ]
    },
    "ifrs-full_PostemploymentBenefitExpenseDefinedContributionPlans": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PostemploymentBenefitExpenseDefinedContributionPlans",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofEmploymentExpensesTable": {
       "parentTag": "ifrs-full_EmployeeBenefitsExpense",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofEmploymentExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Superannuation contribution - employees",
        "label": "Post-employment benefit expense, defined contribution plans"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods."
       }
      }
     },
     "auth_ref": [
      "r46"
     ]
    },
    "gels_PotentialTaxBenefit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "PotentialTaxBenefit",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofUnusedTaxLossesDeferredTaxAssetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Potential tax benefit @ 25%",
        "documentation": "Represents the amount of potential tax benefit.",
        "label": "Potential Tax Benefit"
       }
      }
     },
     "auth_ref": []
    },
    "dei_PreCommencementIssuerTenderOffer": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "PreCommencementIssuerTenderOffer",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pre-commencement Issuer Tender Offer",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r207"
     ]
    },
    "dei_PreCommencementTenderOffer": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "PreCommencementTenderOffer",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pre-commencement Tender Offer",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r209"
     ]
    },
    "dei_PreEffectiveAmendment": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "PreEffectiveAmendment",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pre-Effective Amendment"
       }
      }
     },
     "auth_ref": [
      "r200"
     ]
    },
    "dei_PreEffectiveAmendmentNumber": {
     "xbrltype": "sequenceNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "PreEffectiveAmendmentNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pre-Effective Amendment Number",
        "documentation": "Amendment number to registration statement under the Securities Act of 1933 before the registration becomes effective."
       }
      }
     },
     "auth_ref": [
      "r200"
     ]
    },
    "gels_PreTaxDiscountRate": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "PreTaxDiscountRate",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Pre-tax discount rate",
        "documentation": "Pre-tax discount rate range.",
        "label": "Pre Tax Discount Rate"
       }
      }
     },
     "auth_ref": []
    },
    "gels_PrepaidExpensesRelatedPartyMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "PrepaidExpensesRelatedPartyMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPrepaymentsandOtherAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Prepaid expenses - related party [Member]",
        "label": "Prepaid Expenses Related Party Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_Prepayments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "Prepayments",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable": {
       "parentTag": "ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Prepayment",
        "label": "Prepayments"
       }
      },
      "en": {
       "role": {
        "documentation": "Receivables that represent amounts paid for goods and services before they have been delivered."
       }
      }
     },
     "auth_ref": [
      "r176"
     ]
    },
    "ifrs-full_PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PrepaymentsAndAccruedIncomeOtherThanContractAssetsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Prepayments and Other Assets [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsLineItems",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPrepaymentsandOtherAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Prepayments and Other Assets - Schedule of Prepayments and Other Assets (Details) [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "PrepaymentsandOtherAssetsScheduleofPrepaymentsandOtherAssetsDetailsTable",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPrepaymentsandOtherAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Prepayments and Other Assets - Schedule of Prepayments and Other Assets (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ProceedsFromBorrowingsClassifiedAsFinancingActivities",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInFinancingActivities",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Proceeds from convertible notes",
        "label": "Proceeds from borrowings, classified as financing activities"
       }
      },
      "en": {
       "role": {
        "documentation": "The cash inflow from borrowings obtained. [Refer: Borrowings]"
       }
      }
     },
     "auth_ref": [
      "r184"
     ]
    },
    "gels_ProceedsFromIssuanceOfConvertibleNotes": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ProceedsFromIssuanceOfConvertibleNotes",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementofConvertibleNotesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Convertible notes issued \u2013 received in cash",
        "documentation": "Proceeds from issuance of convertible notes.",
        "label": "Proceeds From Issuance Of Convertible Notes"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ProceedsFromIssuingShares": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ProceedsFromIssuingShares",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInFinancingActivities",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedCashFlow",
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Proceeds from issue of share",
        "verboseLabel": "Initial public offering, amount",
        "label": "Proceeds from issuing shares"
       }
      },
      "en": {
       "role": {
        "documentation": "The cash inflow from issuing shares."
       }
      }
     },
     "auth_ref": [
      "r183"
     ]
    },
    "gels_ProceedsFromReleaseOfSecurityDeposits": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ProceedsFromReleaseOfSecurityDeposits",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInInvestingActivities",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Proceeds from release of security deposits",
        "documentation": "The amount of proceeds from release of security deposits.",
        "label": "Proceeds From Release Of Security Deposits"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ProductsAndServicesAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ProductsAndServicesAxis",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofServicesProvidedbytheAuditorsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Products and services [axis]"
       }
      },
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      }
     },
     "auth_ref": [
      "r166",
      "r192"
     ]
    },
    "ifrs-full_ProductsAndServicesDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ProductsAndServicesDomain",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofServicesProvidedbytheAuditorsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Products and services [domain]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for the entity's products and services. It also represents the standard value for the 'Products and services' axis if no other member is used."
       }
      }
     },
     "auth_ref": [
      "r166",
      "r192"
     ]
    },
    "gels_ProfDavidMortonMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ProfDavidMortonMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPersonswereDirectorsofGelteqLimitedTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Prof David Morton [Member]",
        "label": "Prof David Morton Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ProfessionalAndListingFeesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ProfessionalAndListingFeesMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPrepaymentsandOtherAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Professional and listing fees [Member]",
        "label": "Professional And Listing Fees Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ProfessionalFeesExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ProfessionalFeesExpense",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofCorporateExpensesTable": {
       "parentTag": "gels_CorporateExpenses",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofCorporateExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Professional fees",
        "label": "Professional fees expense"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of fees paid or payable for professional services."
       }
      }
     },
     "auth_ref": [
      "r326"
     ]
    },
    "ifrs-full_ProfitLoss": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ProfitLoss",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement",
      "http://www.gelteq.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Loss after income tax expense for the year attributable to the owners of Gelteq Limited",
        "terseLabel": "Loss after income tax expense for the year",
        "label": "Profit (loss)"
       }
      },
      "en": {
       "role": {
        "documentation": "The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income]"
       }
      }
     },
     "auth_ref": [
      "r3",
      "r26",
      "r90",
      "r103",
      "r105",
      "r161",
      "r162",
      "r189",
      "r194"
     ]
    },
    "ifrs-full_ProfitLossAttributableToOwnersOfParent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ProfitLossAttributableToOwnersOfParent",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofLossPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Loss after income tax attributable to the owners of Gelteq Limited",
        "label": "Profit (loss), attributable to owners of parent"
       }
      },
      "en": {
       "role": {
        "documentation": "The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)]"
       }
      }
     },
     "auth_ref": [
      "r29"
     ]
    },
    "ifrs-full_ProfitLossBeforeTax": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ProfitLossBeforeTax",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "ifrs-full_ProfitLoss",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement",
      "http://www.gelteq.com/role/CriticalAccountingJudgementsEstimatesandAssumptionsDetails",
      "http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable",
      "http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Loss before income tax expense",
        "terseLabel": "Loss before income tax expense",
        "verboseLabel": "Loss before income tax expense for the year",
        "netLabel": "Income tax expense",
        "label": "Profit (loss) before tax"
       }
      },
      "en": {
       "role": {
        "documentation": "The profit (loss) before tax expense or income. [Refer: Profit (loss)]"
       }
      }
     },
     "auth_ref": [
      "r147",
      "r172",
      "r173",
      "r197",
      "r198"
     ]
    },
    "ifrs-full_ProfitLossFromOperatingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ProfitLossFromOperatingActivities",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "ifrs-full_ProfitLossBeforeTax",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Operating loss",
        "label": "Profit (loss) from operating activities"
       }
      },
      "en": {
       "role": {
        "documentation": "The profit (loss) from operating activities of the entity. [Refer: Profit (loss)]"
       }
      }
     },
     "auth_ref": [
      "r180",
      "r332"
     ]
    },
    "ifrs-full_PropertyPlantAndEquipment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PropertyPlantAndEquipment",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_NoncurrentAssets",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Fixed assets",
        "label": "Property, plant and equipment"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets]"
       }
      }
     },
     "auth_ref": [
      "r10",
      "r44"
     ]
    },
    "ifrs-full_ProportionOfOwnershipInterestInSubsidiary": {
     "xbrltype": "percentItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ProportionOfOwnershipInterestInSubsidiary",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPrincipalSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Ownership interest",
        "label": "Proportion of ownership interest in subsidiary"
       }
      },
      "en": {
       "role": {
        "documentation": "The proportion of ownership interest in a subsidiary attributable to the entity. [Refer: Total for all subsidiaries [member]]"
       }
      }
     },
     "auth_ref": [
      "r65",
      "r68",
      "r108"
     ]
    },
    "ifrs-full_ProvisionsForEmployeeBenefits": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ProvisionsForEmployeeBenefits",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofEmployeeBenefitsProvisionsLiabilitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Employee benefits provisions",
        "label": "Provisions for employee benefits"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of provisions for employee benefits. [Refer: Employee benefits expense; Provisions]"
       }
      }
     },
     "auth_ref": [
      "r22"
     ]
    },
    "gels_ProxyVote": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ProxyVote",
     "presentation": [
      "http://www.gelteq.com/role/IssuedCapitalDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Proxy vote",
        "documentation": "Represent the proxy vote.",
        "label": "Proxy Vote"
       }
      }
     },
     "auth_ref": []
    },
    "gels_PurchaseOfCommonShare": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "PurchaseOfCommonShare",
     "presentation": [
      "http://www.gelteq.com/role/IssuedCapitalDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Purchase of common share",
        "documentation": "Purchase of common share.",
        "label": "Purchase Of Common Share"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInInvestingActivities",
       "weight": -1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Payment towards acquisition of intangibles",
        "label": "Purchase of intangible assets, classified as investing activities"
       }
      },
      "en": {
       "role": {
        "documentation": "The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill]"
       }
      }
     },
     "auth_ref": [
      "r182"
     ]
    },
    "ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInInvestingActivities",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Payment towards procurement of fixed assets",
        "label": "Purchase of property, plant and equipment, classified as investing activities"
       }
      },
      "en": {
       "role": {
        "documentation": "The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment]"
       }
      }
     },
     "auth_ref": [
      "r182"
     ]
    },
    "ecd_PvpTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "PvpTable",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pay vs Performance Disclosure [Table]",
        "terseLabel": "Pay vs Performance Disclosure"
       }
      }
     },
     "auth_ref": [
      "r259"
     ]
    },
    "ecd_PvpTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "PvpTableTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pay vs Performance [Table Text Block]",
        "terseLabel": "Pay vs Performance Disclosure, Table"
       }
      }
     },
     "auth_ref": [
      "r259"
     ]
    },
    "ifrs-full_RangeAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "RangeAxis",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails",
      "http://www.gelteq.com/role/IntangibleAssetsDetails",
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Range [axis]"
       }
      },
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      }
     },
     "auth_ref": [
      "r97",
      "r125",
      "r141",
      "r143",
      "r190",
      "r191",
      "r342"
     ]
    },
    "ifrs-full_RangeDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "RangeDomain",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails",
      "http://www.gelteq.com/role/IntangibleAssetsDetails",
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Range [domain]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for aggregate ranges. It also represents the standard value for the 'Range' axis if no other member is used."
       }
      }
     },
     "auth_ref": [
      "r97",
      "r125",
      "r141",
      "r143",
      "r190",
      "r191",
      "r342"
     ]
    },
    "ifrs-full_ReceiptsFromSalesOfGoodsAndRenderingOfServices": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ReceiptsFromSalesOfGoodsAndRenderingOfServices",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedCashFlow",
      "http://www.gelteq.com/role/ScheduleofDeferredRevenueTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Receipt from Customers",
        "verboseLabel": "Payments received in advance",
        "label": "Receipts from sales of goods and rendering of services"
       }
      },
      "en": {
       "role": {
        "documentation": "The cash inflow from sales of goods and rendering of services."
       }
      }
     },
     "auth_ref": [
      "r181"
     ]
    },
    "gels_ReclassificationOfRelatedPartyLoan": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ReclassificationOfRelatedPartyLoan",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofBalancesareOutstandingwithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Reclassify >5% holder as related party loan(i)",
        "documentation": "Amount of Reclassification of related party loan.",
        "label": "Reclassification Of Related Party Loan"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Tax effect amounts which are not deductible/(taxable) in calculating taxable income:",
        "label": "Reconciliation of accounting profit multiplied by applicable tax rates [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Numerical reconciliation of income tax expense and tax at the statutory rate",
        "label": "Reconciliation of average effective tax rate and applicable tax rate [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesDetailsTable",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities - Schedule of Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_RecoverableAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "RecoverableAmount",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Recoverable amount (in Dollars)",
        "documentation": "Recoverable Amount.",
        "label": "Recoverable Amount"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_RecoveryOfErrCompDisclosureLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "RecoveryOfErrCompDisclosureLineItems",
     "lang": {
      "en-us": {
       "role": {
        "label": "Recovery of Erroneously Awarded Compensation Disclosure [Line Items]",
        "terseLabel": "Recovery of Erroneously Awarded Compensation Disclosure"
       }
      }
     },
     "auth_ref": [
      "r218",
      "r229",
      "r245",
      "r280"
     ]
    },
    "dei_RegistrationStatementAmendmentNumber": {
     "xbrltype": "sequenceNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "RegistrationStatementAmendmentNumber",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Registration Statement Amendment Number",
        "documentation": "Amendment number to registration statement under the Investment Company Act of 1940."
       }
      }
     },
     "auth_ref": [
      "r200"
     ]
    },
    "ifrs-full_RelatedPartiesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "RelatedPartiesMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofBalancesareOutstandingwithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Related Parties [Member]",
        "label": "Total for all related parties [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for related parties. Related parties are persons or entities that are related to the entity that is preparing its financial statements (the reporting entity). (a) A person or a close member of that person\u2019s family is related to a reporting entity if that person: (i) has control or joint control over the reporting entity; (ii) has significant influence over the reporting entity; or (iii) is a member of the key management personnel of the reporting entity or of a parent of the reporting entity. (b) An entity is related to a reporting entity if any of the following conditions applies: (i) The entity and the reporting entity are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others). (ii) One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). (iii) Both entities are joint ventures of the same third party. (iv) One entity is a joint venture of a third entity and the other entity is an associate of the third entity. (v) The entity is a post-employment benefit plan for the benefit of employees of either the reporting entity or an entity related to the reporting entity. If the reporting entity is itself such a plan, the sponsoring employers are also related to the reporting entity. (vi) The entity is controlled or jointly controlled by a person identified in (a). (vii) A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). (viii) The entity, or any member of a group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity. [Refer: Total for all joint ventures [member]; Key management personnel of entity or parent [member]]"
       }
      }
     },
     "auth_ref": [
      "r60"
     ]
    },
    "ifrs-full_RelatedPartyTransactionsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "RelatedPartyTransactionsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party Transactions [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsLineItems",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofBalancesareOutstandingwithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party Transactions - Schedule of Balances are Outstanding with Related Parties (Details) [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "RelatedPartyTransactionsScheduleofBalancesareOutstandingwithRelatedPartiesDetailsTable",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofBalancesareOutstandingwithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party Transactions - Schedule of Balances are Outstanding with Related Parties (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsLineItems",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party Transactions - Schedule of Outstanding Balances Arising from Transactions with Related Parties (Details) [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "RelatedPartyTransactionsScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesDetailsTable",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party Transactions - Schedule of Outstanding Balances Arising from Transactions with Related Parties (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_RemainingContractualMaturitiesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "RemainingContractualMaturitiesMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Remaining contractual maturities [Member]",
        "label": "Remaining Contractual Maturities Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsLineItems",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofServicesProvidedbytheAuditorsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Services Provided by the Auditors [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "RemunerationofAuditorsScheduleofServicesProvidedbytheAuditorsDetailsTable",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofServicesProvidedbytheAuditorsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Remuneration of Auditors - Schedule of Services Provided by the Auditors (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_RentalExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "RentalExpense",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofTransactionsOccurredwithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Office Rental",
        "label": "Rental expense"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of expense recognised on rental activities."
       }
      }
     },
     "auth_ref": [
      "r332"
     ]
    },
    "gels_RepaymentDuringPeriodOnConvertibleNotesIssued": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "RepaymentDuringPeriodOnConvertibleNotesIssued",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementofConvertibleNotesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Repayment During the year \u2013 in cash",
        "documentation": "Represent the amount of repayment during the year \u2013 in cash.",
        "label": "Repayment During Period On Convertible Notes Issued"
       }
      }
     },
     "auth_ref": []
    },
    "gels_RepaymentsDuringTheYear": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "RepaymentsDuringTheYear",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofBalancesareOutstandingwithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Repayments during the year",
        "documentation": "Repayments during the year.",
        "label": "Repayments During The Year"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInFinancingActivities",
       "weight": -1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Repayment of convertible notes",
        "label": "Repayments of borrowings, classified as financing activities"
       }
      },
      "en": {
       "role": {
        "documentation": "The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings]"
       }
      }
     },
     "auth_ref": [
      "r185"
     ]
    },
    "ifrs-full_RepaymentsOfCurrentBorrowings": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "RepaymentsOfCurrentBorrowings",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementofShareholderLoansTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Repayment during the year",
        "label": "Repayments of current borrowings"
       }
      },
      "en": {
       "role": {
        "documentation": "The cash outflow for repayments of current borrowings. [Refer: Current borrowings]"
       }
      }
     },
     "auth_ref": [
      "r337"
     ]
    },
    "ifrs-full_RepaymentsOfNoncurrentBorrowings": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "RepaymentsOfNoncurrentBorrowings",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInFinancingActivities",
       "weight": -1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Repayment of shareholders loan",
        "label": "Repayments of non-current borrowings"
       }
      },
      "en": {
       "role": {
        "documentation": "The cash outflow for repayments of non-current borrowings. [Refer: Borrowings]"
       }
      }
     },
     "auth_ref": [
      "r337"
     ]
    },
    "ifrs-full_ResearchAndDevelopmentExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ResearchAndDevelopmentExpense",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "ifrs-full_ProfitLossFromOperatingActivities",
       "weight": -1.0,
       "order": 7.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement",
      "http://www.gelteq.com/role/ScheduleofResearchExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Research expenses",
        "terseLabel": "Product research and development expenses",
        "label": "Research and development expense"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of expenditure directly attributable to research or development activities, recognised in profit or loss."
       }
      }
     },
     "auth_ref": [
      "r87"
     ]
    },
    "gels_ResearchDevelopmentTaxIncentive": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ResearchDevelopmentTaxIncentive",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofOtherIncomeTable": {
       "parentTag": "ifrs-full_OtherIncome",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofOtherIncomeTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Research &amp; Development - tax incentive",
        "documentation": "Amount of research and development \u2013 tax incentive.",
        "label": "Research Development Tax Incentive"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ResearchExpensesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ResearchExpensesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Research Expenses [Abstract]",
        "documentation": "Research Expenses."
       }
      }
     },
     "auth_ref": []
    },
    "ecd_RestatementDateAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "RestatementDateAxis",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Restatement Determination Date [Axis]",
        "terseLabel": "Restatement Determination Date:"
       }
      }
     },
     "auth_ref": [
      "r219",
      "r230",
      "r246",
      "r281"
     ]
    },
    "ecd_RestatementDeterminationDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "RestatementDeterminationDate",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Restatement Determination Date",
        "terseLabel": "Restatement Determination Date"
       }
      }
     },
     "auth_ref": [
      "r220",
      "r231",
      "r247",
      "r282"
     ]
    },
    "ecd_RestatementDoesNotRequireRecoveryTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "RestatementDoesNotRequireRecoveryTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Restatement Does Not Require Recovery [Text Block]",
        "terseLabel": "Restatement does not require Recovery"
       }
      }
     },
     "auth_ref": [
      "r227",
      "r238",
      "r254",
      "r289"
     ]
    },
    "ifrs-full_RetainedEarningsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "RetainedEarningsMember",
     "presentation": [
      "http://www.gelteq.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accumulated losses",
        "label": "Retained earnings [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for a component of equity representing an entity's cumulative undistributed earnings or deficit."
       }
      }
     },
     "auth_ref": [
      "r6",
      "r174"
     ]
    },
    "ifrs-full_RevenueAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "RevenueAbstract",
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Revenue",
        "label": "Revenue [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_RevenueFromContractsWithCustomers": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "RevenueFromContractsWithCustomers",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "ifrs-full_GrossProfit",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement",
      "http://www.gelteq.com/role/ScheduleofDisaggregationofRevenuebyGeographicalLocationTable",
      "http://www.gelteq.com/role/ScheduleofRevenuefromContractswithCustomersTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Revenue from contracts with customers",
        "verboseLabel": "Sale of products",
        "netLabel": "Disaggregation of revenue, Total",
        "label": "Revenue from contracts with customers"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of revenue from contracts with customers. A customer is a party that has contracted with an entity to obtain goods or services that are an output of the entity\u2019s ordinary activities in exchange for consideration."
       }
      }
     },
     "auth_ref": [
      "r126",
      "r127"
     ]
    },
    "gels_RevenueReductionCompoundedGrowthRatePeriod": {
     "xbrltype": "durationItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "RevenueReductionCompoundedGrowthRatePeriod",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Revenue reduction compounded growth rate period",
        "documentation": "Represent the revenue reduction compounded growth rate period.",
        "label": "Revenue Reduction Compounded Growth Rate Period"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofDeferredRevenueTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Transfer to revenue - Bad debts recognised during the year (related party)",
        "label": "Revenue that was included in contract liability balance at beginning of period"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of revenue that was included in the contract liability balance at the beginning of the period. [Refer: Contract liabilities; Revenue from contracts with customers]"
       }
      }
     },
     "auth_ref": [
      "r129"
     ]
    },
    "gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsLineItems",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofDisaggregationofRevenuebyGeographicalLocationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Disaggregation of Revenue by Geographical Location [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "RevenuefromContractswithCustomersScheduleofDisaggregationofRevenuebyGeographicalLocationDetailsTable",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofDisaggregationofRevenuebyGeographicalLocationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Revenue from Contracts with Customers - Schedule of Disaggregation of Revenue by Geographical Location (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_Rule10b51ArrAdoptedFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "Rule10b51ArrAdoptedFlag",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Rule 10b5-1 Arrangement Adopted [Flag]",
        "terseLabel": "Rule 10b5-1 Arrangement Adopted"
       }
      }
     },
     "auth_ref": [
      "r298"
     ]
    },
    "ecd_Rule10b51ArrTrmntdFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "Rule10b51ArrTrmntdFlag",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Rule 10b5-1 Arrangement Terminated [Flag]",
        "terseLabel": "Rule 10b5-1 Arrangement Terminated"
       }
      }
     },
     "auth_ref": [
      "r298"
     ]
    },
    "gels_SalaryAndBenefitsPercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "SalaryAndBenefitsPercentage",
     "presentation": [
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of salary and benefits",
        "documentation": "Percentage of salary and benefits.",
        "label": "Salary And Benefits Percentage"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfBorrowingsFromRelatedPartiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfBorrowingsFromRelatedPartiesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Borrowings from Related Parties [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfBorrowingsFromRelatedPartiesLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfBorrowingsFromRelatedPartiesLineItems",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable",
      "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable_Parentheticals"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Borrowings from Related Parties [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfCarryingAmountInTheStatementOfFinancialPositionAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfCarryingAmountInTheStatementOfFinancialPositionAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Carrying Amount In The Statement Of Financial Position Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfCashAndCashEquivalentsExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfCashAndCashEquivalentsExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/CashandCashEquivalentsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Cash and Cash Equivalents",
        "documentation": "Represent the tabular disclosure of cash and cash equivalents.",
        "label": "Schedule Of Cash And Cash Equivalents Explanatory"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfChangesInLiabilitiesArisingFromFinancingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfChangesInLiabilitiesArisingFromFinancingActivitiesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Changes In Liabilities Arising From Financing Activities Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfClassOfIntangibleAssetWithAFiniteUsefulLifeAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfClassOfIntangibleAssetWithAFiniteUsefulLifeAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Class Of Intangible Asset With AFinite Useful Life Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfCorporateExpensesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfCorporateExpensesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Corporate Expenses [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfCorporateExpensesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfCorporateExpensesExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/CorporateExpensesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Corporate Expenses",
        "documentation": "Tabular disclosure of corporate expenses.",
        "label": "Schedule Of Corporate Expenses Explanatory"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfDeferredRevenueAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfDeferredRevenueAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Deferred Revenue Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfDeferredRevenueExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfDeferredRevenueExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/DeferredRevenueTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Deferred Revenue",
        "documentation": "Represent the tabular disclosure of deferred revenue.",
        "label": "Schedule Of Deferred Revenue Explanatory"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfDepreciationAndAmortisationExpenseAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfDepreciationAndAmortisationExpenseAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Depreciation and Amortisation Expense [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfDisaggregationOfRevenueByGeographicalLocationAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfDisaggregationOfRevenueByGeographicalLocationAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Disaggregation Of Revenue By Geographical Location Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfEffectiveIncomeTaxRateReconciliationAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Effective Income Tax Rate Reconciliation [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfEmployeeBenefitsProvisionsLiabilitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfEmployeeBenefitsProvisionsLiabilitiesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Employee Benefits Provisions Liabilities [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfEmployeeEntitlementsAnnualLeaveAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfEmployeeEntitlementsAnnualLeaveAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Employee Entitlements Annual Leave [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfEmployeeEntitlementsLongServiceLeaveAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Employee Entitlements Long Service leave [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock",
     "presentation": [
      "http://www.gelteq.com/role/EmployeeBenefitsProvisionsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Employee Entitlements Long Service leave",
        "documentation": "Employee entitlements long service leave.",
        "label": "Schedule Of Employee Entitlements Long Service Leave Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfEmploymentExpensesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfEmploymentExpensesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Employment Expenses [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfEmploymentExpensesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfEmploymentExpensesExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/EmploymentExpensesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Employment Expenses",
        "documentation": "Represent the tabular disclosure of employment expense.",
        "label": "Schedule Of Employment Expenses Explanatory"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock",
     "presentation": [
      "http://www.gelteq.com/role/IPORelatedExpensesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of IPO Related Expenses",
        "documentation": "Tabular disclosure which describes about expenses related to initial public offering.",
        "label": "Schedule Of Expenses Related To Initial Public Offering Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfIntangibleAssetsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfIntangibleAssetsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Intangible Assets Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfIpoRelatedExpensesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfIpoRelatedExpensesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Ipo Related Expenses Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfKeyManagementPersonnelOfTheConsolidatedEntityAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfKeyManagementPersonnelOfTheConsolidatedEntityAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Key Management Personnel of the Consolidated Entity [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfLossPerShareAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfLossPerShareAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Loss Per Share [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfMovementOfConvertibleNotesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfMovementOfConvertibleNotesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Movement of Convertible Notes [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfMovementOfConvertibleNotestextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfMovementOfConvertibleNotestextBlock",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Movement of Convertible Notes",
        "documentation": "Tabular disclosure of movement of convertible notes.",
        "label": "Schedule Of Movement Of Convertible Notestext Block"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfMovementOfDebtDiscountOnConvertibleNotesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfMovementOfDebtDiscountOnConvertibleNotesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Movement Of Debt Discount On Convertible Notes Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfMovementOfShareholderLoansAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfMovementOfShareholderLoansAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Movement of Shareholder Loans [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfMovementOfShareholderLoanstextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfMovementOfShareholderLoanstextBlock",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Movement of Shareholder Loans",
        "documentation": "Tabular disclosure of movement of shareholder loans.",
        "label": "Schedule Of Movement Of Shareholder Loanstext Block"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfMovementsInOrdinaryShareCapitalAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfMovementsInOrdinaryShareCapitalAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Movements in Ordinary Share Capital [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock",
     "presentation": [
      "http://www.gelteq.com/role/IssuedCapitalTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Movements in Ordinary Share Capital",
        "documentation": "The disclosure of movements in ordinary shares capital.",
        "label": "Schedule Of Movements In Ordinary Shares Capital Explanatory Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfOrdinarySharesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfOrdinarySharesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Ordinary Shares Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfOrdinarySharesExplanatoryTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfOrdinarySharesExplanatoryTextBlock",
     "presentation": [
      "http://www.gelteq.com/role/IssuedCapitalTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Ordinary Shares",
        "documentation": "The disclosure of ordinary shares [table text block].",
        "label": "Schedule Of Ordinary Shares Explanatory Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfOrdinarySharesLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfOrdinarySharesLineItems",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofOrdinarySharesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Ordinary Shares [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfOtherDeferredTaxAssetsAndPotentialTaxBenefitForTaxLossesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfOtherDeferredTaxAssetsAndPotentialTaxBenefitForTaxLossesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Other Deferred Tax Assets and Potential Tax Benefit for Tax Losses [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfOtherIncomeAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfOtherIncomeAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Other Income [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfOtherIncomeExplanatoryTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfOtherIncomeExplanatoryTextBlock",
     "presentation": [
      "http://www.gelteq.com/role/OtherIncomeTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Other Income",
        "documentation": "Tabular disclosure of other income.",
        "label": "Schedule Of Other Income Explanatory Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Outstanding Balances Arising From Transactions With Related Parties Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfPersonsWereDirectorsOfGelteqLimitedAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Persons Were Directors Of Gelteq Limited Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfPersonsWereDirectorsOfGelteqLimitedLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfPersonsWereDirectorsOfGelteqLimitedLineItems",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPersonswereDirectorsofGelteqLimitedTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Persons were Directors of Gelteq Limited [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfPrepaymentsAndOtherAssetsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfPrepaymentsAndOtherAssetsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Prepayments And Other Assets Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock",
     "presentation": [
      "http://www.gelteq.com/role/PrepaymentsandOtherAssetsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Prepayments and Other Assets",
        "documentation": "Disclosure of prepayments and other assets.",
        "label": "Schedule Of Prepayments And Other Assets Table Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfPrincipalSubsidiariesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfPrincipalSubsidiariesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Principal Subsidiaries Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfRecognisedAsRevenueInFuturePeriodsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfRecognisedAsRevenueInFuturePeriodsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Recognised As Revenue In Future Periods [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Reconciliation Of Loss Before Income Tax To Net Cash Used In Operating Activities Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesLineItems",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Reconciliation of Loss Before Income Tax to Net Cash Used in Operating Activities [Line Items]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfReconciliationsOfTheWrittenDownValuesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfReconciliationsOfTheWrittenDownValuesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Reconciliations Of The Written Down Values Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfResearchAndDevelopmentExpensetextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfResearchAndDevelopmentExpensetextBlock",
     "presentation": [
      "http://www.gelteq.com/role/ResearchExpensesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Research Expenses",
        "documentation": "Tabular disclosure of research and development expense.",
        "label": "Schedule Of Research And Development Expensetext Block"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfRevenueFromContractsWithCustomersAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfRevenueFromContractsWithCustomersAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Revenue from Contracts with Customers [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfServicesProvidedByTheAuditorsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfServicesProvidedByTheAuditorsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Services Provided By The Auditors Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfTradeAndOtherPayablesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfTradeAndOtherPayablesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Trade and Other Payables [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfTradeAndOtherReceivablesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfTradeAndOtherReceivablesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Trade and Other Receivables [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfTradeAndOtherReceivablesExplanatory": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfTradeAndOtherReceivablesExplanatory",
     "presentation": [
      "http://www.gelteq.com/role/TradeandOtherReceivablesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Trade and Other Receivables",
        "documentation": "The disclosure of trade and other receivables.",
        "label": "Schedule Of Trade And Other Receivables Explanatory"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfTransactionsOccurredWithRelatedPartiesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Transactions Occurred with Related Parties [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfUnusedTaxLossesDeferredTaxAssetAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Unused Tax Losses Deferred Tax Asset [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock",
     "presentation": [
      "http://www.gelteq.com/role/IncomeTaxExpenseTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Schedule of Unused Tax Losses Deferred Tax Asset",
        "documentation": "Tabular disclosure of unused tax losses deferred tax asset.",
        "label": "Schedule Of Unused Tax Losses Deferred Tax Asset Table Text Block"
       }
      }
     },
     "auth_ref": []
    },
    "dei_Security12bTitle": {
     "xbrltype": "securityTitleItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "Security12bTitle",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Title of 12(b) Security",
        "documentation": "Title of a 12(b) registered security."
       }
      }
     },
     "auth_ref": [
      "r201"
     ]
    },
    "dei_Security12gTitle": {
     "xbrltype": "securityTitleItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "Security12gTitle",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Title of 12(g) Security",
        "documentation": "Title of a 12(g) registered security."
       }
      }
     },
     "auth_ref": [
      "r205"
     ]
    },
    "gels_SecurityDepositsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "SecurityDepositsMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPrepaymentsandOtherAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Security deposits [Member]",
        "label": "Security Deposits Member"
       }
      }
     },
     "auth_ref": []
    },
    "dei_SecurityExchangeName": {
     "xbrltype": "edgarExchangeCodeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "SecurityExchangeName",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Security Exchange Name",
        "documentation": "Name of the Exchange on which a security is registered."
       }
      }
     },
     "auth_ref": [
      "r204"
     ]
    },
    "dei_SecurityReportingObligation": {
     "xbrltype": "securityReportingObligationItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "SecurityReportingObligation",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Security Reporting Obligation",
        "documentation": "15(d), indicating whether the security has a reporting obligation under that section of the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r210"
     ]
    },
    "srt_SegmentGeographicalDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/srt/2024",
     "localname": "SegmentGeographicalDomain",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails",
      "http://www.gelteq.com/role/ScheduleofDisaggregationofRevenuebyGeographicalLocationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Geographical [Domain]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "All Award Types",
        "terseLabel": "All Award Types"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ShareCapitalSubscribed": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ShareCapitalSubscribed",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Share capital subscribed (note 26)",
        "documentation": "Share capital subscribed.",
        "label": "Share Capital Subscribed"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ShareConversionOfConvertibleNotesAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ShareConversionOfConvertibleNotesAmount",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Share conversion of convertible notes, amount",
        "documentation": "Represent the share conversion of convertible notes, amount.",
        "label": "Share Conversion Of Convertible Notes Amount"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ShareConversionOfConvertibleNotesIssuePrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ShareConversionOfConvertibleNotesIssuePrice",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Share conversion of convertible notes, issue price",
        "documentation": "Represent the share conversion of convertible notes, issue price.",
        "label": "Share Conversion Of Convertible Notes Issue Price"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ShareConversionOfConvertibleNotesShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ShareConversionOfConvertibleNotesShares",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Share conversion of convertible notes, shares",
        "documentation": "Represent the shares value of share conversion of convertible notes.",
        "label": "Share Conversion Of Convertible Notes Shares"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ShareIssueRelatedCost": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ShareIssueRelatedCost",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement": {
       "parentTag": "ifrs-full_ProfitLossFromOperatingActivities",
       "weight": -1.0,
       "order": 5.0
      },
      "http://www.gelteq.com/role/ScheduleofIPORelatedExpensesTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedIncomeStatement",
      "http://www.gelteq.com/role/ScheduleofIPORelatedExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total IPO related expenses",
        "negatedLabel": "IPO related expenses",
        "label": "Share issue related cost"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of cost related to the issuance of shares."
       }
      }
     },
     "auth_ref": [
      "r325"
     ]
    },
    "gels_ShareIssuedInLieuOfAdvisoryFeeAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ShareIssuedInLieuOfAdvisoryFeeAmount",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Share issued in lieu of advisory fee, amount",
        "documentation": "Represent the share issued in lieu of advisory fee, amount.",
        "label": "Share Issued In Lieu Of Advisory Fee Amount"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ShareIssuedInLieuOfAdvisoryFeeIssuePrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ShareIssuedInLieuOfAdvisoryFeeIssuePrice",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Share issued in lieu of advisory fee, issue price",
        "documentation": "Represent the share issued in lieu of advisory fee, issue price.",
        "label": "Share Issued In Lieu Of Advisory Fee Issue Price"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ShareIssuedInLieuOfAdvisoryFeeShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ShareIssuedInLieuOfAdvisoryFeeShares",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Share issued in lieu of advisory fee, shares",
        "documentation": "Share issued in lieu of advisory fee, shares.",
        "label": "Share Issued In Lieu Of Advisory Fee Shares"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ShareIssuedInLieuOfServicesi": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ShareIssuedInLieuOfServicesi",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Share issued in lieu of services",
        "documentation": "Share issued in lieu of services.",
        "label": "Share Issued In Lieu Of Servicesi"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ShareIssuedTowardsRepaymentOfConvertibleNotes": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ShareIssuedTowardsRepaymentOfConvertibleNotes",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Share issued towards repayment of convertible notes",
        "documentation": "Share issued towards repayment of convertible notes.",
        "label": "Share Issued Towards Repayment Of Convertible Notes"
       }
      }
     },
     "auth_ref": []
    },
    "gels_SharePurchaseAgreementCommitment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "SharePurchaseAgreementCommitment",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Share Purchase Agreement Commitment",
        "documentation": "Share Purchase Agreement Commitment.",
        "label": "Share Purchase Agreement Commitment"
       }
      }
     },
     "auth_ref": []
    },
    "gels_ShareholderLoansMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "ShareholderLoansMember",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails",
      "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable",
      "http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Shareholder Loans [Member]",
        "label": "Shareholder Loans Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_SharesIssuedInLieuOfInvestorFeesAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "SharesIssuedInLieuOfInvestorFeesAmount",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Shares issued in Lieu of Investor fees, amount",
        "documentation": "Represent the shares issued in lieu of investor fees, amount.",
        "label": "Shares Issued In Lieu Of Investor Fees Amount"
       }
      }
     },
     "auth_ref": []
    },
    "gels_SharesIssuedInLieuOfInvestorFeesIssuePrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "SharesIssuedInLieuOfInvestorFeesIssuePrice",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Shares issued in Lieu of Investor fees, issue price",
        "documentation": "Represent the shares issued in lieu of investor fees, issue price.",
        "label": "Shares Issued In Lieu Of Investor Fees Issue Price"
       }
      }
     },
     "auth_ref": []
    },
    "gels_SharesIssuedInLieuOfInvestorFeesShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "SharesIssuedInLieuOfInvestorFeesShares",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Shares issued in Lieu of Investor fees, shares",
        "documentation": "Shares issued in lieu of investor fees, shares.",
        "label": "Shares Issued In Lieu Of Investor Fees Shares"
       }
      }
     },
     "auth_ref": []
    },
    "gels_SharesIssuedInLieuOfMarketingFeesAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "SharesIssuedInLieuOfMarketingFeesAmount",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Shares issued in Lieu of Marketing fees, amount",
        "documentation": "Represent the shares issued in lieu of marketing fees, amount.",
        "label": "Shares Issued In Lieu Of Marketing Fees Amount"
       }
      }
     },
     "auth_ref": []
    },
    "gels_SharesIssuedInLieuOfMarketingFeesIssuePrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "SharesIssuedInLieuOfMarketingFeesIssuePrice",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Shares issued in Lieu of Marketing fees, issue price",
        "documentation": "Represent the shares issued in lieu of marketing fees, issue price.",
        "label": "Shares Issued In Lieu Of Marketing Fees Issue Price"
       }
      }
     },
     "auth_ref": []
    },
    "gels_SharesIssuedInLieuOfMarketingFeesShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "SharesIssuedInLieuOfMarketingFeesShares",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Shares issued in Lieu of Marketing fees, shares",
        "documentation": "Shares issued in lieu of marketing fees, shares.",
        "label": "Shares Issued In Lieu Of Marketing Fees Shares"
       }
      }
     },
     "auth_ref": []
    },
    "gels_SharesIssuedToARCGroupForIPORelatedFees": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "SharesIssuedToARCGroupForIPORelatedFees",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Shares issued to ARC Group for IPO related fees",
        "documentation": "Shares issued to ARC Group for IPO related fees.",
        "label": "Shares Issued To ARCGroup For IPORelated Fees"
       }
      }
     },
     "auth_ref": []
    },
    "gels_SharesIssuedToARCGroupForIPORelatedFeesAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "SharesIssuedToARCGroupForIPORelatedFeesAmount",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Shares issued to ARC Group for IPO related fees, amount",
        "documentation": "Represent the shares issued to arc group for ipo related fees, amount.",
        "label": "Shares Issued To ARCGroup For IPORelated Fees Amount"
       }
      }
     },
     "auth_ref": []
    },
    "gels_SharesIssuedToARCGroupForIPORelatedFeesIssuePrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "SharesIssuedToARCGroupForIPORelatedFeesIssuePrice",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Shares issued to ARC Group for IPO related fees, issue price",
        "documentation": "Represent the shares issued to arc group for ipo related fees, issue price.",
        "label": "Shares Issued To ARCGroup For IPORelated Fees Issue Price"
       }
      }
     },
     "auth_ref": []
    },
    "gels_SharesIssuedToARCGroupForIPORelatedFeesShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "SharesIssuedToARCGroupForIPORelatedFeesShares",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementsinOrdinaryShareCapitalTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Shares issued to ARC Group for IPO related fees, shares",
        "documentation": "Represent the shares value of shares issued to arc group for ipo related fees.",
        "label": "Shares Issued To ARCGroup For IPORelated Fees Shares"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_ShorttermBorrowings": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "ShorttermBorrowings",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable": {
       "parentTag": "ifrs-full_Borrowings",
       "weight": 1.0,
       "order": 1.0
      },
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_CurrentLiabilities",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet",
      "http://www.gelteq.com/role/FinancialRiskManagementDetails",
      "http://www.gelteq.com/role/ScheduleofBorrowingsfromRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Borrowings, net",
        "verboseLabel": "Current liabilities",
        "netLabel": "Current borrowings",
        "label": "Current borrowings"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of current borrowings. [Refer: Borrowings]"
       }
      }
     },
     "auth_ref": [
      "r328"
     ]
    },
    "ifrs-full_SignificantInvestmentsInSubsidiariesAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "SignificantInvestmentsInSubsidiariesAxis",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPrincipalSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Subsidiaries [axis]"
       }
      },
      "en": {
       "role": {
        "documentation": "The axis of a table defines the relationship between the members in the table and the line items or concepts that complete the table."
       }
      }
     },
     "auth_ref": [
      "r66",
      "r69",
      "r120"
     ]
    },
    "dei_SolicitingMaterial": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "SolicitingMaterial",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Soliciting Material",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r208"
     ]
    },
    "gels_SportSupplementsPtyLtdMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "SportSupplementsPtyLtdMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPrincipalSubsidiariesTable",
      "http://www.gelteq.com/role/ScheduleofReconciliationofLossBeforeIncomeTaxtoNetCashUsedinOperatingActivitiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Sport Supplements Pty Ltd [Member]",
        "label": "Sport Supplements Pty Ltd Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_SportSupplementsUnitTrustMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "SportSupplementsUnitTrustMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofPrincipalSubsidiariesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Sport Supplements Unit Trust [Member]",
        "label": "Sport Supplements Unit Trust Member"
       }
      }
     },
     "auth_ref": []
    },
    "srt_StatementGeographicalAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/srt/2024",
     "localname": "StatementGeographicalAxis",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails",
      "http://www.gelteq.com/role/ScheduleofDisaggregationofRevenuebyGeographicalLocationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Geographical [Axis]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_StatementOfCashFlowsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "StatementOfCashFlowsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of cash flows [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_StatementOfChangesInEquityLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "StatementOfChangesInEquityLineItems",
     "presentation": [
      "http://www.gelteq.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of changes in equity [line items]"
       }
      },
      "en": {
       "role": {
        "documentation": "Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table."
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_StatementOfChangesInEquityTable": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "StatementOfChangesInEquityTable",
     "presentation": [
      "http://www.gelteq.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of changes in equity [table]"
       }
      },
      "en": {
       "role": {
        "documentation": "Schedule disclosing information related to changes in equity."
       }
      }
     },
     "auth_ref": [
      "r6"
     ]
    },
    "ifrs-full_StatementOfFinancialPositionAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "StatementOfFinancialPositionAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of financial position [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_StkPrcOrTsrEstimationMethodTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "StkPrcOrTsrEstimationMethodTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/ErrCompDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Price or TSR Estimation Method [Text Block]",
        "terseLabel": "Stock Price or TSR Estimation Method"
       }
      }
     },
     "auth_ref": [
      "r222",
      "r233",
      "r249",
      "r284"
     ]
    },
    "us-gaap_StockAppreciationRightsSARSMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StockAppreciationRightsSARSMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Appreciation Rights (SARs) [Member]",
        "terseLabel": "Stock Appreciation Rights (SARs)"
       }
      }
     },
     "auth_ref": []
    },
    "gels_SummaryofSignificantAccountingPoliciesScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeDetailsTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "SummaryofSignificantAccountingPoliciesScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeDetailsTable",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Summary of Significant Accounting Policies - Schedule of Class of Intangible Asset with a Finite Useful Life (Details) [Table]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_SuperannuationPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "SuperannuationPayable",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable": {
       "parentTag": "ifrs-full_TradeAndOtherCurrentPayables",
       "weight": 1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Superannuation Payable",
        "documentation": "Superannuation payable.",
        "label": "Superannuation Payable"
       }
      }
     },
     "auth_ref": []
    },
    "gels_SupportingAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "SupportingAssets",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Supporting assets (in Dollars)",
        "documentation": "The amount of supporting assets.",
        "label": "Supporting Assets"
       }
      }
     },
     "auth_ref": []
    },
    "gels_SupportingAssetsPercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "SupportingAssetsPercentage",
     "presentation": [
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Percentage of supporting assets",
        "documentation": "Percentage of supporting assets.",
        "label": "Supporting Assets Percentage"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_TabularListTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "TabularListTableTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Tabular List [Table Text Block]",
        "terseLabel": "Tabular List, Table"
       }
      }
     },
     "auth_ref": [
      "r277"
     ]
    },
    "gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable": {
       "parentTag": "ifrs-full_IncomeTaxExpenseContinuingOperations",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Carry forward losses (not meeting deferred asset criteria)",
        "documentation": "Tax effect of expense not deductible in determining taxable profit (tax loss), Carry forward losses.",
        "label": "Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss Carry Forward Losses"
       }
      }
     },
     "auth_ref": []
    },
    "gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable": {
       "parentTag": "ifrs-full_IncomeTaxExpenseContinuingOperations",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Permanent differences",
        "documentation": "Tax effect of expense not deductible in determining taxable profit (tax loss), permanent differences.",
        "label": "Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss Permanent Differences"
       }
      }
     },
     "auth_ref": []
    },
    "gels_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable": {
       "parentTag": "ifrs-full_IncomeTaxExpenseContinuingOperations",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Timing differences (not meeting deferred asset criteria)",
        "documentation": "Tax effect of expense not deductible in determining taxable profit (tax loss), timing differences.",
        "label": "Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss Timing Differences"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_TaxExpenseIncomeAtApplicableTaxRate": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TaxExpenseIncomeAtApplicableTaxRate",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable": {
       "parentTag": "ifrs-full_IncomeTaxExpenseContinuingOperations",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofEffectiveIncomeTaxRateReconciliationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Tax at the statutory tax rate of 25%",
        "label": "Tax expense (income) at applicable tax rate"
       }
      },
      "en": {
       "role": {
        "documentation": "The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate]"
       }
      }
     },
     "auth_ref": [
      "r39"
     ]
    },
    "ifrs-full_TaxExpenseOfDiscontinuedOperationAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TaxExpenseOfDiscontinuedOperationAbstract",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofOtherDeferredTaxAssetsandPotentialTaxBenefitforTaxLossesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Deferred tax assets not recognised comprises temporary differences attributable to:",
        "label": "Tax expense (income) of discontinued operation [abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "gels_TaxIncentivesFromResearchAndDevelopmentOperatingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "TaxIncentivesFromResearchAndDevelopmentOperatingActivities",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedCashFlow": {
       "parentTag": "ifrs-full_CashFlowsFromUsedInOperatingActivities",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedCashFlow"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Research and development tax incentives",
        "documentation": "Tax incentives from research and development operating activities.",
        "label": "Tax Incentives From Research And Development Operating Activities"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_TaxRateEffectFromChangeInTaxRate": {
     "xbrltype": "percentItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TaxRateEffectFromChangeInTaxRate",
     "presentation": [
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Tax rate",
        "label": "Tax rate effect from change in tax rate"
       }
      },
      "en": {
       "role": {
        "documentation": "The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from a change in tax rate. [Refer: Average effective tax rate; Applicable tax rate]"
       }
      }
     },
     "auth_ref": [
      "r40"
     ]
    },
    "gels_TerminalGrowthRate": {
     "xbrltype": "percentItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "TerminalGrowthRate",
     "presentation": [
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Terminal growth rate",
        "documentation": "The percentage of terminal growth rate.",
        "label": "Terminal Growth Rate"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_TopOfRangeMember": {
     "xbrltype": "domainItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TopOfRangeMember",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails",
      "http://www.gelteq.com/role/IntangibleAssetsDetails",
      "http://www.gelteq.com/role/KeyManagementPersonnelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Top of range [member]",
        "verboseLabel": "Top of Range [Member]",
        "label": "Top of range [member]"
       }
      },
      "en": {
       "role": {
        "documentation": "This member stands for top of a range."
       }
      }
     },
     "auth_ref": [
      "r97",
      "r125",
      "r141",
      "r143",
      "r190",
      "r191",
      "r342"
     ]
    },
    "gels_TotalDebtDiscountOnConvertibleNotes": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "TotalDebtDiscountOnConvertibleNotes",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofMovementofDebtDiscountonConvertibleNotesTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofMovementofDebtDiscountonConvertibleNotesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total debt discount on convertible notes",
        "documentation": "Total debt discount on convertible notes.",
        "label": "Total Debt Discount On Convertible Notes"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_TotalShareholderRtnAmt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "TotalShareholderRtnAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Total Shareholder Return Amount",
        "terseLabel": "Total Shareholder Return Amount"
       }
      }
     },
     "auth_ref": [
      "r269"
     ]
    },
    "ecd_TotalShareholderRtnVsPeerGroupTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "TotalShareholderRtnVsPeerGroupTextBlock",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Total Shareholder Return Vs Peer Group [Text Block]",
        "terseLabel": "Total Shareholder Return Vs Peer Group"
       }
      }
     },
     "auth_ref": [
      "r276"
     ]
    },
    "ifrs-full_TradeAndOtherCurrentPayables": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TradeAndOtherCurrentPayables",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_CurrentLiabilities",
       "weight": 1.0,
       "order": 1.0
      },
      "http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet",
      "http://www.gelteq.com/role/FinancialRiskManagementDetails",
      "http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Trade and other payables",
        "terseLabel": "Trade and other payables",
        "label": "Trade and other current payables"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables]"
       }
      }
     },
     "auth_ref": [
      "r14"
     ]
    },
    "ifrs-full_TradeAndOtherCurrentReceivables": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TradeAndOtherCurrentReceivables",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet": {
       "parentTag": "ifrs-full_CurrentAssets",
       "weight": 1.0,
       "order": 2.0
      },
      "http://www.gelteq.com/role/ScheduleofTradeandOtherReceivablesTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ConsolidatedBalanceSheet",
      "http://www.gelteq.com/role/ScheduleofTradeandOtherReceivablesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Trade and other receivables",
        "terseLabel": "Trade and other receivables",
        "label": "Trade and other current receivables"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]"
       }
      }
     },
     "auth_ref": [
      "r12",
      "r21"
     ]
    },
    "ifrs-full_TradeAndOtherPayables": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TradeAndOtherPayables",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable",
      "http://www.gelteq.com/role/ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Trade payables",
        "verboseLabel": "Payables to by key management personnel directly",
        "label": "Trade and other payables"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of trade payables and other payables. [Refer: Trade payables; Other payables]"
       }
      }
     },
     "auth_ref": [
      "r14"
     ]
    },
    "ifrs-full_TradeAndOtherPayablesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TradeAndOtherPayablesAbstract",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trade and Other Payables [Abstract]",
        "terseLabel": "Payables to related parties"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_TradeAndOtherPayablesToTradeSuppliers": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TradeAndOtherPayablesToTradeSuppliers",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable": {
       "parentTag": "ifrs-full_TradeAndOtherCurrentPayables",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Trade payables",
        "label": "Trade payables"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of payment due to suppliers for goods and services used in the entity's business."
       }
      }
     },
     "auth_ref": [
      "r330"
     ]
    },
    "ifrs-full_TradeAndOtherReceivablesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TradeAndOtherReceivablesAbstract",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trade and Other Receivables [Abstract]",
        "terseLabel": "Receivables from related parties"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TradeAndOtherReceivablesDueFromRelatedParties",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total Receivables from related parties",
        "label": "Receivables due from related parties"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount of receivables due from related parties. [Refer: Total for all related parties [member]]"
       }
      }
     },
     "auth_ref": [
      "r176"
     ]
    },
    "ifrs-full_TradeReceivables": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "TradeReceivables",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable": {
       "parentTag": "ifrs-full_TradeAndOtherReceivablesDueFromRelatedParties",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofOutstandingBalancesArisingfromTransactionswithRelatedPartiesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Accounts receivables",
        "label": "Trade receivables"
       }
      },
      "en": {
       "role": {
        "documentation": "The amount due from customers for goods and services sold."
       }
      }
     },
     "auth_ref": [
      "r176"
     ]
    },
    "gels_TradeSecretMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "TradeSecretMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeTable",
      "http://www.gelteq.com/role/ScheduleofReconciliationsoftheWrittenDownValuesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Trade Secrets [Member]",
        "label": "Trade Secret Member"
       }
      }
     },
     "auth_ref": []
    },
    "gels_TradeSecretsAndPatentsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "TradeSecretsAndPatentsMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofIntangibleAssetsTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Trade Secrets and Patents [Member]",
        "label": "Trade Secrets And Patents Member"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_TradingArrAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "TradingArrAxis",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Arrangement [Axis]",
        "terseLabel": "Trading Arrangement:"
       }
      }
     },
     "auth_ref": [
      "r297"
     ]
    },
    "ecd_TradingArrByIndTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "TradingArrByIndTable",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Arrangements, by Individual [Table]",
        "terseLabel": "Trading Arrangements, by Individual"
       }
      }
     },
     "auth_ref": [
      "r299"
     ]
    },
    "dei_TradingSymbol": {
     "xbrltype": "tradingSymbolItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "TradingSymbol",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Symbol",
        "documentation": "Trading symbol of an instrument as listed on an exchange."
       }
      }
     },
     "auth_ref": []
    },
    "gels_TransactionsWithOwnersInTheirCapacityAsOwnersAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "TransactionsWithOwnersInTheirCapacityAsOwnersAbstract",
     "presentation": [
      "http://www.gelteq.com/role/ShareholdersEquityType2or3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Transactions with owners in their capacity as owners:",
        "label": "Transactions With Owners In Their Capacity As Owners Abstract"
       }
      }
     },
     "auth_ref": []
    },
    "gels_TransferToRevenueOtherBalances": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "TransferToRevenueOtherBalances",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofDeferredRevenueTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Transfer to revenue \u2013 other balances",
        "documentation": "The amount of transfer to revenue other balances.",
        "label": "Transfer To Revenue Other Balances"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_TrdArrAdoptionDate": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "TrdArrAdoptionDate",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Arrangement Adoption Date",
        "terseLabel": "Adoption Date"
       }
      }
     },
     "auth_ref": [
      "r300"
     ]
    },
    "ecd_TrdArrDuration": {
     "xbrltype": "durationItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "TrdArrDuration",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Arrangement Duration",
        "terseLabel": "Arrangement Duration"
       }
      }
     },
     "auth_ref": [
      "r301"
     ]
    },
    "ecd_TrdArrExpirationDate": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "TrdArrExpirationDate",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Arrangement Expiration Date",
        "terseLabel": "Expiration Date"
       }
      }
     },
     "auth_ref": [
      "r301"
     ]
    },
    "ecd_TrdArrIndName": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "TrdArrIndName",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Arrangement, Individual Name",
        "terseLabel": "Name"
       }
      }
     },
     "auth_ref": [
      "r299"
     ]
    },
    "ecd_TrdArrIndTitle": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "TrdArrIndTitle",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Arrangement, Individual Title",
        "terseLabel": "Title"
       }
      }
     },
     "auth_ref": [
      "r299"
     ]
    },
    "ecd_TrdArrSecuritiesAggAvailAmt": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "TrdArrSecuritiesAggAvailAmt",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Arrangement, Securities Aggregate Available Amount",
        "terseLabel": "Aggregate Available"
       }
      }
     },
     "auth_ref": [
      "r302"
     ]
    },
    "ecd_TrdArrTerminationDate": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "TrdArrTerminationDate",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Arrangement Termination Date",
        "terseLabel": "Termination Date"
       }
      }
     },
     "auth_ref": [
      "r300"
     ]
    },
    "gels_TwoZeroTwoFiveConvertibleNoteMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "TwoZeroTwoFiveConvertibleNoteMember",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "2025 Convertible Note [Member]",
        "label": "Two Zero Two Five Convertible Note Member"
       }
      }
     },
     "auth_ref": []
    },
    "country_US": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/country/2024",
     "localname": "US",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofDisaggregationofRevenuebyGeographicalLocationTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "United States of America [Member]",
        "label": "UNITED STATES"
       }
      }
     },
     "auth_ref": []
    },
    "currency_USD": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/currency/2024",
     "localname": "USD",
     "presentation": [
      "http://www.gelteq.com/role/IntangibleAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "USD [Member]",
        "label": "United States of America, Dollars"
       }
      }
     },
     "auth_ref": []
    },
    "ecd_UndrlygSecurityMktPriceChngPct": {
     "xbrltype": "pureItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "UndrlygSecurityMktPriceChngPct",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/AwardTimingDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Underlying Security Market Price Change, Percent",
        "terseLabel": "Underlying Security Market Price Change"
       }
      }
     },
     "auth_ref": [
      "r296"
     ]
    },
    "gels_UnsecuredConvertibleNotesRedeemable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "UnsecuredConvertibleNotesRedeemable",
     "crdr": "credit",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Unsecured convertible notes redeemable (in Dollars)",
        "documentation": "Unsecured convertible notes redeemable.",
        "label": "Unsecured Convertible Notes Redeemable"
       }
      }
     },
     "auth_ref": []
    },
    "gels_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany",
     "crdr": "debit",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofUnusedTaxLossesDeferredTaxAssetTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "\u2013 applicable to the company",
        "documentation": "The amount of unused tax losses for which no deferred tax asset is recognized in the statement of financial position.",
        "label": "Unused Tax Losses For Which No Deferred Tax Asset Recognised Applicable To The Company"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill": {
     "xbrltype": "durationItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofClassofIntangibleAssetwithaFiniteUsefulLifeTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Class of Intangible Asset",
        "label": "Useful life measured as period of time, intangible assets other than goodwill"
       }
      },
      "en": {
       "role": {
        "documentation": "The useful life, measured as period of time, used for intangible assets other than goodwill. [Refer: Intangible assets other than goodwill]"
       }
      }
     },
     "auth_ref": [
      "r80"
     ]
    },
    "ecd_VstngDtFrValOfEqtyAwrdsGrntdAndVstdInCvrdYrMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "VstngDtFrValOfEqtyAwrdsGrntdAndVstdInCvrdYrMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Vesting Date Fair Value of Equity Awards Granted and Vested in Covered Year [Member]",
        "terseLabel": "Vesting Date Fair Value of Equity Awards Granted and Vested in Covered Year"
       }
      }
     },
     "auth_ref": [
      "r265"
     ]
    },
    "ifrs-full_WagesAndSalaries": {
     "xbrltype": "monetaryItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "WagesAndSalaries",
     "crdr": "debit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofEmploymentExpensesTable": {
       "parentTag": "ifrs-full_EmployeeBenefitsExpense",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofEmploymentExpensesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Wages and salaries",
        "label": "Wages and salaries"
       }
      },
      "en": {
       "role": {
        "documentation": "A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]"
       }
      }
     },
     "auth_ref": [
      "r335"
     ]
    },
    "gels_WagesPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "WagesPayable",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable": {
       "parentTag": "ifrs-full_TradeAndOtherCurrentPayables",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Wages Payable - Employees",
        "documentation": "Wages payable.",
        "label": "Wages Payable"
       }
      }
     },
     "auth_ref": []
    },
    "gels_WagesPayableRelatedParty": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "WagesPayableRelatedParty",
     "crdr": "credit",
     "calculation": {
      "http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable": {
       "parentTag": "ifrs-full_TradeAndOtherCurrentPayables",
       "weight": 1.0,
       "order": 8.0
      }
     },
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofTradeandOtherPayablesTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Wages Payable \u2013 related party",
        "documentation": "Wages payable related party.",
        "label": "Wages Payable Related Party"
       }
      }
     },
     "auth_ref": []
    },
    "gels_WarrantOutstanding": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "WarrantOutstanding",
     "presentation": [
      "http://www.gelteq.com/role/IssuedCapitalDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Warrant outstanding",
        "documentation": "Represents the share of warrant outstanding.",
        "label": "Warrant Outstanding"
       }
      }
     },
     "auth_ref": []
    },
    "gels_WarrantsExpireDateOfIssuance": {
     "xbrltype": "durationItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "WarrantsExpireDateOfIssuance",
     "presentation": [
      "http://www.gelteq.com/role/IssuedCapitalDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Warrants expiration term",
        "documentation": "Warrants expire.",
        "label": "Warrants Expire Date Of Issuance"
       }
      }
     },
     "auth_ref": []
    },
    "gels_WeightedAverageInterestRatePercentageMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://www.gelteq.com/20250630",
     "localname": "WeightedAverageInterestRatePercentageMember",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofCarryingAmountintheStatementofFinancialPositionTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Weighted average interest rate [Member]",
        "label": "Weighted Average Interest Rate Percentage Member"
       }
      }
     },
     "auth_ref": []
    },
    "ifrs-full_WeightedAverageSharePriceShareOptionsGranted2019": {
     "xbrltype": "perShareItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "WeightedAverageSharePriceShareOptionsGranted2019",
     "presentation": [
      "http://www.gelteq.com/role/BorrowingsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Stock price (in Dollars per share)",
        "label": "Weighted average share price, share options granted"
       }
      },
      "en": {
       "role": {
        "documentation": "The weighted average share price used as input to the option pricing model to calculate the fair value of share options granted. [Refer: Option pricing model [member]; Weighted average [member]]"
       }
      }
     },
     "auth_ref": [
      "r144"
     ]
    },
    "ifrs-full_WeightedAverageShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full",
     "localname": "WeightedAverageShares",
     "presentation": [
      "http://www.gelteq.com/role/ScheduleofLossPerShareTable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Weighted average number of ordinary shares used in calculating basic earnings per share",
        "verboseLabel": "Weighted average number of ordinary shares used in calculating diluted earnings per share*",
        "label": "Weighted average number of ordinary shares used in calculating basic earnings per share"
       }
      },
      "en": {
       "role": {
        "documentation": "The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor."
       }
      }
     },
     "auth_ref": [
      "r72"
     ]
    },
    "dei_WrittenCommunications": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "WrittenCommunications",
     "presentation": [
      "http://xbrl.sec.gov/dei/role/document/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Written Communications",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act."
       }
      }
     },
     "auth_ref": [
      "r315"
     ]
    },
    "ecd_YrEndFrValOfEqtyAwrdsGrntdInCvrdYrOutsdngAndUnvstdMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://xbrl.sec.gov/ecd/2024",
     "localname": "YrEndFrValOfEqtyAwrdsGrntdInCvrdYrOutsdngAndUnvstdMember",
     "presentation": [
      "http://xbrl.sec.gov/ecd/role/PvpDisclosure"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Year-end Fair Value of Equity Awards Granted in Covered Year that are Outstanding and Unvested [Member]",
        "terseLabel": "Year-end Fair Value of Equity Awards Granted in Covered Year that are Outstanding and Unvested"
       }
      }
     },
     "auth_ref": [
      "r263"
     ]
    }
   }
  }
 },
 "std_ref": {
  "r0": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "103",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_103&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r1": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "104",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_104&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r2": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "106",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r3": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "106",
   "Subparagraph": "d",
   "Clause": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d_i&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r4": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "106",
   "Subparagraph": "d",
   "Clause": "ii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d_ii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r5": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "106",
   "Subparagraph": "d",
   "Clause": "iii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d_iii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r6": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "106",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r7": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "138",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_138_c&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r8": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "35",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_35&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r9": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "51",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_51&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r10": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "54",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r11": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "54",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_c&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r12": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "54",
   "Subparagraph": "h",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_h&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r13": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "54",
   "Subparagraph": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_i&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r14": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "54",
   "Subparagraph": "k",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_k&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r15": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "54",
   "Subparagraph": "m",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_m&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r16": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "55",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r17": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "61",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_61_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r18": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "61",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_61&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r19": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "66",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_66&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r20": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "69",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_69&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r21": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "78",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r22": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "78",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_d&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r23": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "78",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r24": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "79",
   "Subparagraph": "a",
   "Clause": "ii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_79_a_ii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r25": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "79",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_79_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r26": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "81A",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_81A_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r27": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "81A",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_81A_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r28": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "81A",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_81A_c&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r29": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "81B",
   "Subparagraph": "a",
   "Clause": "ii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_81B_a_ii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r30": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "81B",
   "Subparagraph": "b",
   "Clause": "ii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_81B_b_ii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r31": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "82",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_82_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r32": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "82",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_82_d&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r33": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "91",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_91_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r34": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "98",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_98_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r35": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "99",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_99&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r36": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "10",
   "IssueDate": "2024-01-01",
   "Paragraph": "21",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=10&code=ifrs-tx-2024-en-r&anchor=para_21&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r37": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "10",
   "IssueDate": "2024-01-01",
   "Section": "Disclosure",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=10&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS10_g17-22_TI",
   "URIDate": "2024-03-27"
  },
  "r38": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "79",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_79&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r39": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "81",
   "Subparagraph": "c",
   "Clause": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_i&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r40": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "81",
   "Subparagraph": "c",
   "Clause": "ii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_ii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r41": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "81",
   "Subparagraph": "g",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r42": {
   "role": "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"
  },
  "r43": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "16",
   "IssueDate": "2024-01-01",
   "Paragraph": "73",
   "Subparagraph": "e",
   "Clause": "vii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e_vii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r44": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "16",
   "IssueDate": "2024-01-01",
   "Paragraph": "73",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r45": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "16",
   "IssueDate": "2024-01-01",
   "Paragraph": "75",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_75_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r46": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "19",
   "IssueDate": "2024-01-01",
   "Paragraph": "53",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_53&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r47": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "19",
   "IssueDate": "2024-01-01",
   "Section": "Scope",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS19_g2-7_TI",
   "URIDate": "2024-03-27"
  },
  "r48": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "2",
   "IssueDate": "2024-01-01",
   "Paragraph": "36",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2024-en-r&anchor=para_36_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r49": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "2",
   "IssueDate": "2024-01-01",
   "Paragraph": "36",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2024-en-r&anchor=para_36_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r50": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "20",
   "IssueDate": "2024-01-01",
   "Paragraph": "39",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=20&code=ifrs-tx-2024-en-r&anchor=para_39_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r51": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "21",
   "IssueDate": "2024-01-01",
   "Paragraph": "52",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2024-en-r&anchor=para_52_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r52": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "24",
   "IssueDate": "2024-01-01",
   "Paragraph": "13",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2024-en-r&anchor=para_13&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r53": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "24",
   "IssueDate": "2024-01-01",
   "Paragraph": "17",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2024-en-r&anchor=para_17_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r54": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "24",
   "IssueDate": "2024-01-01",
   "Paragraph": "17",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2024-en-r&anchor=para_17_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r55": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "24",
   "IssueDate": "2024-01-01",
   "Paragraph": "17",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2024-en-r&anchor=para_17_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r56": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "24",
   "IssueDate": "2024-01-01",
   "Paragraph": "17",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2024-en-r&anchor=para_17&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r57": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "24",
   "IssueDate": "2024-01-01",
   "Paragraph": "18",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2024-en-r&anchor=para_18&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r58": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "24",
   "IssueDate": "2024-01-01",
   "Paragraph": "18A",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2024-en-r&anchor=para_18A&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r59": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "24",
   "IssueDate": "2024-01-01",
   "Paragraph": "19",
   "Subparagraph": "g",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2024-en-r&anchor=para_19_g&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r60": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "24",
   "IssueDate": "2024-01-01",
   "Paragraph": "19",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2024-en-r&anchor=para_19&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r61": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "24",
   "IssueDate": "2024-01-01",
   "Section": "Disclosures",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS24_g13-24_TI",
   "URIDate": "2024-03-27"
  },
  "r62": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "26",
   "IssueDate": "2024-01-01",
   "Paragraph": "35",
   "Subparagraph": "b",
   "Clause": "iv",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2024-en-r&anchor=para_35_b_iv&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r63": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "26",
   "IssueDate": "2024-01-01",
   "Paragraph": "35",
   "Subparagraph": "b",
   "Clause": "viii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2024-en-r&anchor=para_35_b_viii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r64": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "27",
   "IssueDate": "2024-01-01",
   "Paragraph": "16",
   "Subparagraph": "b",
   "Clause": "ii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2024-en-r&anchor=para_16_b_ii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r65": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "27",
   "IssueDate": "2024-01-01",
   "Paragraph": "16",
   "Subparagraph": "b",
   "Clause": "iii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2024-en-r&anchor=para_16_b_iii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r66": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "27",
   "IssueDate": "2024-01-01",
   "Paragraph": "16",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2024-en-r&anchor=para_16_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r67": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "27",
   "IssueDate": "2024-01-01",
   "Paragraph": "17",
   "Subparagraph": "b",
   "Clause": "ii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2024-en-r&anchor=para_17_b_ii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r68": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "27",
   "IssueDate": "2024-01-01",
   "Paragraph": "17",
   "Subparagraph": "b",
   "Clause": "iii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2024-en-r&anchor=para_17_b_iii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r69": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "27",
   "IssueDate": "2024-01-01",
   "Paragraph": "17",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2024-en-r&anchor=para_17_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r70": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "33",
   "IssueDate": "2024-01-01",
   "Paragraph": "66",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2024-en-r&anchor=para_66&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r71": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "33",
   "IssueDate": "2024-01-01",
   "Paragraph": "67",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2024-en-r&anchor=para_67&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r72": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "33",
   "IssueDate": "2024-01-01",
   "Paragraph": "70",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2024-en-r&anchor=para_70_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r73": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "33",
   "IssueDate": "2024-01-01",
   "Section": "Disclosure",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS33_g70-73A_TI",
   "URIDate": "2024-03-27"
  },
  "r74": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "36",
   "IssueDate": "2024-01-01",
   "Paragraph": "126",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2024-en-r&anchor=para_126&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r75": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "36",
   "IssueDate": "2024-01-01",
   "Paragraph": "130",
   "Subparagraph": "d",
   "Clause": "ii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2024-en-r&anchor=para_130_d_ii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r76": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "36",
   "IssueDate": "2024-01-01",
   "Paragraph": "134",
   "Subparagraph": "d",
   "Clause": "iv",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2024-en-r&anchor=para_134_d_iv&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r77": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "36",
   "IssueDate": "2024-01-01",
   "Paragraph": "134",
   "Subparagraph": "d",
   "Clause": "v",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2024-en-r&anchor=para_134_d_v&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r78": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "36",
   "IssueDate": "2024-01-01",
   "Paragraph": "134",
   "Subparagraph": "e",
   "Clause": "iv",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2024-en-r&anchor=para_134_e_iv&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r79": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "36",
   "IssueDate": "2024-01-01",
   "Paragraph": "134",
   "Subparagraph": "e",
   "Clause": "v",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2024-en-r&anchor=para_134_e_v&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r80": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "38",
   "IssueDate": "2024-01-01",
   "Paragraph": "118",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r81": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "38",
   "IssueDate": "2024-01-01",
   "Paragraph": "118",
   "Subparagraph": "e",
   "Clause": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_i&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r82": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "38",
   "IssueDate": "2024-01-01",
   "Paragraph": "118",
   "Subparagraph": "e",
   "Clause": "vi",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_vi&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r83": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "38",
   "IssueDate": "2024-01-01",
   "Paragraph": "118",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r84": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "38",
   "IssueDate": "2024-01-01",
   "Paragraph": "118",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r85": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "38",
   "IssueDate": "2024-01-01",
   "Paragraph": "122",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_122_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r86": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "38",
   "IssueDate": "2024-01-01",
   "Paragraph": "124",
   "Subparagraph": "a",
   "Clause": "iii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_124_a_iii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r87": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "38",
   "IssueDate": "2024-01-01",
   "Paragraph": "126",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_126&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r88": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "38",
   "IssueDate": "2024-01-01",
   "Section": "Disclosure",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS38_g118-128_TI",
   "URIDate": "2024-03-27"
  },
  "r89": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "10",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_10&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r90": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "18",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_18_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r91": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "25",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_25&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r92": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "28",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_28&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r93": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "31",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_31&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r94": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "44A",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_44A&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r95": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "44B",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_44B_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r96": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "44B",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_44B_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r97": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "44H",
   "Subparagraph": "b",
   "Clause": "iii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_44H_b_iii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r98": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "45",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_45&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r99": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "46",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_46&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r100": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "50",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_50_d&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r101": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRIC",
   "Number": "19",
   "IssueDate": "2024-01-01",
   "Paragraph": "11",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRIC&num=19&code=ifrs-tx-2024-en-r&anchor=para_11&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r102": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "24",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_24_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r103": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "24",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_24_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r104": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "32",
   "Subparagraph": "a",
   "Clause": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_32_a_i&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r105": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "32",
   "Subparagraph": "a",
   "Clause": "ii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_32_a_ii&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r106": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "12",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_12_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r107": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "19B",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_19B_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r108": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "19B",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_19B_c&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r109": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "2",
   "Subparagraph": "b",
   "Clause": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_2_b_i&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r110": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "B12",
   "Subparagraph": "b",
   "Clause": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B12_b_i&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r111": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "B12",
   "Subparagraph": "b",
   "Clause": "ii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B12_b_ii&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r112": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "B12",
   "Subparagraph": "b",
   "Clause": "iii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B12_b_iii&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r113": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "B12",
   "Subparagraph": "b",
   "Clause": "iv",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B12_b_iv&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r114": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "B12",
   "Subparagraph": "b",
   "Clause": "ix",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B12_b_ix&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r115": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "B12",
   "Subparagraph": "b",
   "Clause": "viii",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B12_b_viii&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r116": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "B13",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B13_a&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r117": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "B13",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B13_d&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r118": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "B13",
   "Subparagraph": "f",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B13_f&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r119": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "B13",
   "Subparagraph": "g",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r120": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "B4",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B4_a&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r121": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "13",
   "IssueDate": "2024-01-01",
   "Paragraph": "93",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r122": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "13",
   "IssueDate": "2024-01-01",
   "Paragraph": "93",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r123": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "13",
   "IssueDate": "2024-01-01",
   "Paragraph": "93",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r124": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "13",
   "IssueDate": "2024-01-01",
   "Paragraph": "93",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_93&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r125": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "14",
   "IssueDate": "2024-01-01",
   "Paragraph": "33",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=14&code=ifrs-tx-2024-en-r&anchor=para_33_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r126": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "15",
   "IssueDate": "2024-01-01",
   "Paragraph": "113",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2024-en-r&anchor=para_113_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r127": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "15",
   "IssueDate": "2024-01-01",
   "Paragraph": "114",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2024-en-r&anchor=para_114&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r128": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "15",
   "IssueDate": "2024-01-01",
   "Paragraph": "115",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2024-en-r&anchor=para_115&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r129": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "15",
   "IssueDate": "2024-01-01",
   "Paragraph": "116",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2024-en-r&anchor=para_116_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r130": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "15",
   "IssueDate": "2024-01-01",
   "Paragraph": "120",
   "Subparagraph": "b",
   "Clause": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2024-en-r&anchor=para_120_b_i&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r131": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "15",
   "IssueDate": "2024-01-01",
   "Section": "Disclosure",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS15_g110-129_TI",
   "URIDate": "2024-03-27"
  },
  "r132": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "15",
   "IssueDate": "2024-01-01",
   "Section": "Presentation",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS15_g105-109_TI",
   "URIDate": "2024-03-27"
  },
  "r133": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "16",
   "IssueDate": "2024-01-01",
   "Paragraph": "47",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_47_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r134": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "16",
   "IssueDate": "2024-01-01",
   "Paragraph": "53",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_53_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r135": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "16",
   "IssueDate": "2024-01-01",
   "Paragraph": "53",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_53_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r136": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "16",
   "IssueDate": "2024-01-01",
   "Paragraph": "53",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_53&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r137": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "16",
   "IssueDate": "2024-01-01",
   "Paragraph": "94",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_94&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r138": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "16",
   "IssueDate": "2024-01-01",
   "Paragraph": "97",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_97&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r139": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "17",
   "IssueDate": "2024-01-01",
   "Paragraph": "109",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_109&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r140": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "17",
   "IssueDate": "2024-01-01",
   "Paragraph": "109A",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_109A&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r141": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "17",
   "IssueDate": "2024-01-01",
   "Paragraph": "120",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_120&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r142": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "17",
   "IssueDate": "2024-01-01",
   "Paragraph": "132",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_132_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r143": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "2",
   "IssueDate": "2024-01-01",
   "Paragraph": "45",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_45_d&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r144": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "2",
   "IssueDate": "2024-01-01",
   "Paragraph": "47",
   "Subparagraph": "a",
   "Clause": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2024-en-r&anchor=para_47_a_i&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r145": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "3",
   "IssueDate": "2024-01-01",
   "Paragraph": "B64",
   "Subparagraph": "f",
   "Clause": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_f_i&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r146": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "3",
   "IssueDate": "2024-01-01",
   "Paragraph": "B64",
   "Subparagraph": "h",
   "Clause": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_h_i&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r147": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "5",
   "IssueDate": "2024-01-01",
   "Paragraph": "33",
   "Subparagraph": "b",
   "Clause": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2024-en-r&anchor=para_33_b_i&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r148": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "23B",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_23B_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r149": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "25",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_25&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r150": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "31",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_31&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r151": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "35H",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35H&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r152": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "35K",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35K&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r153": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "35M",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35M&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r154": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "36",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_36&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r155": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "39",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_39_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r156": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "42E",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_42E_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r157": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "7",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_7&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r158": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "23",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23_d&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r159": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "23",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r160": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "23",
   "Subparagraph": "h",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23_h&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r161": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "23",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r162": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "28",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r163": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "28",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_c&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r164": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "28",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_d&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r165": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "28",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r166": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "32",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_32&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r167": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "33",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_33_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r168": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "33",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_33_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r169": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "33",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_33&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r170": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "34",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_34&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r171": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Section": "Disclosure",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS08_g20-24_TI",
   "URIDate": "2024-03-27"
  },
  "r172": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "102",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_102&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r173": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "103",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_103&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r174": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "108",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_108&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r175": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "68",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_68&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r176": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "78",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r177": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "78",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r178": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "19",
   "IssueDate": "2024-01-01",
   "Paragraph": "138",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_138_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r179": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "19",
   "IssueDate": "2024-01-01",
   "Paragraph": "147",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_147_c&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r180": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "32",
   "IssueDate": "2024-01-01",
   "Paragraph": "IE33",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=32&code=ifrs-tx-2024-en-r&anchor=para_IE33&doctype=Illustrative%20Examples",
   "URIDate": "2024-03-27"
  },
  "r181": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "14",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_14_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r182": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "16",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r183": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "17",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r184": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "17",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_c&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r185": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "17",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_d&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r186": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "17",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r187": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "44D",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_44D&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r188": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "IG63",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2024-en-r&anchor=para_IG63&doctype=Implementation%20Guidance",
   "URIDate": "2024-03-27"
  },
  "r189": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "B10",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r190": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "13",
   "IssueDate": "2024-01-01",
   "Paragraph": "B6",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_B6&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r191": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "13",
   "IssueDate": "2024-01-01",
   "Paragraph": "IE63",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2024-en-r&anchor=para_IE63&doctype=Illustrative%20Examples",
   "URIDate": "2024-03-27"
  },
  "r192": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "15",
   "IssueDate": "2024-01-01",
   "Paragraph": "B89",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2024-en-r&anchor=para_B89_a&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r193": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "15",
   "IssueDate": "2024-01-01",
   "Paragraph": "B89",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2024-en-r&anchor=para_B89_b&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r194": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "17",
   "IssueDate": "2024-01-01",
   "Paragraph": "113",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_113_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r195": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "17",
   "IssueDate": "2024-01-01",
   "Paragraph": "96",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_96_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r196": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "B11",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_B11&doctype=Appendix&subtype=B",
   "URIDate": "2024-03-27"
  },
  "r197": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "23",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r198": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "28",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r199": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "Global LEI Foundation"
  },
  "r200": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12"
  },
  "r201": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b"
  },
  "r202": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b-2"
  },
  "r203": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b-23"
  },
  "r204": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "d1-1"
  },
  "r205": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "g"
  },
  "r206": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12, 13, 15d"
  },
  "r207": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "13e",
   "Subsection": "4c"
  },
  "r208": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "14a",
   "Subsection": "12"
  },
  "r209": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "14d",
   "Subsection": "2b"
  },
  "r210": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "15",
   "Subsection": "d"
  },
  "r211": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 10-K",
   "Number": "249",
   "Section": "310"
  },
  "r212": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 10-Q",
   "Number": "240",
   "Section": "308",
   "Subsection": "a"
  },
  "r213": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 10-Q",
   "Number": "249",
   "Section": "308",
   "Subsection": "a"
  },
  "r214": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Number": "249",
   "Section": "220",
   "Subsection": "f"
  },
  "r215": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "16",
   "Subsection": "J",
   "Paragraph": "a"
  },
  "r216": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "16K"
  },
  "r217": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "16K",
   "Subsection": "b",
   "Paragraph": "1"
  },
  "r218": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "6",
   "Subsection": "F",
   "Paragraph": "1"
  },
  "r219": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "6",
   "Subsection": "F",
   "Paragraph": "1",
   "Subparagraph": "i"
  },
  "r220": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "6",
   "Subsection": "F",
   "Paragraph": "1",
   "Subparagraph": "i",
   "Sentence": "A"
  },
  "r221": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "6",
   "Subsection": "F",
   "Paragraph": "1",
   "Subparagraph": "i",
   "Sentence": "B"
  },
  "r222": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "6",
   "Subsection": "F",
   "Paragraph": "1",
   "Subparagraph": "i",
   "Sentence": "C"
  },
  "r223": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "6",
   "Subsection": "F",
   "Paragraph": "1",
   "Subparagraph": "i",
   "Sentence": "D"
  },
  "r224": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "6",
   "Subsection": "F",
   "Paragraph": "1",
   "Subparagraph": "i",
   "Sentence": "E"
  },
  "r225": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "6",
   "Subsection": "F",
   "Paragraph": "1",
   "Subparagraph": "ii"
  },
  "r226": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "6",
   "Subsection": "F",
   "Paragraph": "1",
   "Subparagraph": "iii"
  },
  "r227": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Section": "6",
   "Subsection": "F",
   "Paragraph": "2"
  },
  "r228": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Number": "249",
   "Section": "240",
   "Subsection": "f"
  },
  "r229": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Section": "19",
   "Paragraph": "a"
  },
  "r230": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Section": "19",
   "Paragraph": "a",
   "Subparagraph": "1"
  },
  "r231": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Section": "19",
   "Paragraph": "a",
   "Subparagraph": "1",
   "Sentence": "i"
  },
  "r232": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Section": "19",
   "Paragraph": "a",
   "Subparagraph": "1",
   "Sentence": "ii"
  },
  "r233": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Section": "19",
   "Paragraph": "a",
   "Subparagraph": "1",
   "Sentence": "iii"
  },
  "r234": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Section": "19",
   "Paragraph": "a",
   "Subparagraph": "1",
   "Sentence": "iv"
  },
  "r235": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Section": "19",
   "Paragraph": "a",
   "Subparagraph": "1",
   "Sentence": "v"
  },
  "r236": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Section": "19",
   "Paragraph": "a",
   "Subparagraph": "2"
  },
  "r237": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Section": "19",
   "Paragraph": "a",
   "Subparagraph": "3"
  },
  "r238": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Section": "19",
   "Paragraph": "b"
  },
  "r239": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 8-K",
   "Number": "249",
   "Section": "308"
  },
  "r240": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form F-3"
  },
  "r241": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-2"
  },
  "r242": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-3"
  },
  "r243": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-4"
  },
  "r244": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-6"
  },
  "r245": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-CSR",
   "Section": "18",
   "Paragraph": "a"
  },
  "r246": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-CSR",
   "Section": "18",
   "Paragraph": "a",
   "Subparagraph": "1"
  },
  "r247": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-CSR",
   "Section": "18",
   "Paragraph": "a",
   "Subparagraph": "1",
   "Sentence": "i"
  },
  "r248": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-CSR",
   "Section": "18",
   "Paragraph": "a",
   "Subparagraph": "1",
   "Sentence": "ii"
  },
  "r249": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-CSR",
   "Section": "18",
   "Paragraph": "a",
   "Subparagraph": "1",
   "Sentence": "iii"
  },
  "r250": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-CSR",
   "Section": "18",
   "Paragraph": "a",
   "Subparagraph": "1",
   "Sentence": "iv"
  },
  "r251": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-CSR",
   "Section": "18",
   "Paragraph": "a",
   "Subparagraph": "1",
   "Sentence": "v"
  },
  "r252": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-CSR",
   "Section": "18",
   "Paragraph": "a",
   "Subparagraph": "2"
  },
  "r253": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-CSR",
   "Section": "18",
   "Paragraph": "a",
   "Subparagraph": "3"
  },
  "r254": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form N-CSR",
   "Section": "18",
   "Paragraph": "b"
  },
  "r255": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form S-3"
  },
  "r256": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Forms 10-K, 10-Q, 20-F",
   "Number": "240",
   "Section": "13",
   "Subsection": "a-1"
  },
  "r257": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Investment Company Act",
   "Number": "270"
  },
  "r258": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v"
  },
  "r259": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "1"
  },
  "r260": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "ii"
  },
  "r261": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iii"
  },
  "r262": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iii",
   "Sentence": "B",
   "Clause": "1",
   "Subclause": "ii"
  },
  "r263": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iii",
   "Sentence": "C",
   "Clause": "1",
   "Subclause": "i"
  },
  "r264": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iii",
   "Sentence": "C",
   "Clause": "1",
   "Subclause": "ii"
  },
  "r265": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iii",
   "Sentence": "C",
   "Clause": "1",
   "Subclause": "iii"
  },
  "r266": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iii",
   "Sentence": "C",
   "Clause": "1",
   "Subclause": "iv"
  },
  "r267": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iii",
   "Sentence": "C",
   "Clause": "1",
   "Subclause": "v"
  },
  "r268": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iii",
   "Sentence": "C",
   "Clause": "1",
   "Subclause": "vi"
  },
  "r269": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iv"
  },
  "r270": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "vi"
  },
  "r271": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "3"
  },
  "r272": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "4"
  },
  "r273": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "5",
   "Subparagraph": "i"
  },
  "r274": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "5",
   "Subparagraph": "ii"
  },
  "r275": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "5",
   "Subparagraph": "iii"
  },
  "r276": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "5",
   "Subparagraph": "iv"
  },
  "r277": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "6"
  },
  "r278": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "6",
   "Subparagraph": "i"
  },
  "r279": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "w"
  },
  "r280": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "w",
   "Paragraph": "1"
  },
  "r281": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "w",
   "Paragraph": "1",
   "Subparagraph": "i"
  },
  "r282": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "w",
   "Paragraph": "1",
   "Subparagraph": "i",
   "Sentence": "A"
  },
  "r283": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "w",
   "Paragraph": "1",
   "Subparagraph": "i",
   "Sentence": "B"
  },
  "r284": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "w",
   "Paragraph": "1",
   "Subparagraph": "i",
   "Sentence": "C"
  },
  "r285": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "w",
   "Paragraph": "1",
   "Subparagraph": "i",
   "Sentence": "D"
  },
  "r286": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "w",
   "Paragraph": "1",
   "Subparagraph": "i",
   "Sentence": "E"
  },
  "r287": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "w",
   "Paragraph": "1",
   "Subparagraph": "ii"
  },
  "r288": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "w",
   "Paragraph": "1",
   "Subparagraph": "iii"
  },
  "r289": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "w",
   "Paragraph": "2"
  },
  "r290": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "x",
   "Paragraph": "1"
  },
  "r291": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "x",
   "Paragraph": "2"
  },
  "r292": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "x",
   "Paragraph": "2",
   "Subparagraph": "ii",
   "Sentence": "A"
  },
  "r293": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "x",
   "Paragraph": "2",
   "Subparagraph": "ii",
   "Sentence": "C"
  },
  "r294": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "x",
   "Paragraph": "2",
   "Subparagraph": "ii",
   "Sentence": "D"
  },
  "r295": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "x",
   "Paragraph": "2",
   "Subparagraph": "ii",
   "Sentence": "E"
  },
  "r296": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "402",
   "Subsection": "x",
   "Paragraph": "2",
   "Subparagraph": "ii",
   "Sentence": "F"
  },
  "r297": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "408",
   "Subsection": "a"
  },
  "r298": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "408",
   "Subsection": "a",
   "Paragraph": "1"
  },
  "r299": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "408",
   "Subsection": "a",
   "Paragraph": "2",
   "Subparagraph": "A"
  },
  "r300": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "408",
   "Subsection": "a",
   "Paragraph": "2",
   "Subparagraph": "B"
  },
  "r301": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "408",
   "Subsection": "a",
   "Paragraph": "2",
   "Subparagraph": "C"
  },
  "r302": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "408",
   "Subsection": "a",
   "Paragraph": "2",
   "Subparagraph": "D"
  },
  "r303": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Number": "229",
   "Section": "408",
   "Subsection": "b",
   "Paragraph": "1"
  },
  "r304": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Section": "106"
  },
  "r305": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Section": "106",
   "Subsection": "b",
   "Paragraph": "1"
  },
  "r306": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Section": "402",
   "Number": "229",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iii",
   "Sentence": "C",
   "Clause": "1"
  },
  "r307": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iii",
   "Sentence": "A",
   "Number": "229"
  },
  "r308": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iii",
   "Sentence": "B",
   "Clause": "1",
   "Number": "229"
  },
  "r309": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-K",
   "Section": "402",
   "Subsection": "v",
   "Paragraph": "2",
   "Subparagraph": "iii",
   "Sentence": "B",
   "Clause": "1",
   "Subclause": "i",
   "Number": "229"
  },
  "r310": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-T",
   "Number": "232",
   "Section": "313"
  },
  "r311": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-T",
   "Number": "232",
   "Section": "405"
  },
  "r312": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-X",
   "Number": "210",
   "Section": "2",
   "Subsection": "2"
  },
  "r313": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "405"
  },
  "r314": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "413",
   "Subsection": "b"
  },
  "r315": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "425"
  },
  "r316": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "462",
   "Subsection": "b"
  },
  "r317": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "462",
   "Subsection": "c"
  },
  "r318": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "462",
   "Subsection": "d"
  },
  "r319": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "462",
   "Subsection": "e"
  },
  "r320": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "486",
   "Subsection": "a"
  },
  "r321": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "486",
   "Subsection": "b"
  },
  "r322": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "7A",
   "Section": "B",
   "Subsection": "2"
  },
  "r323": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Section": "8",
   "Subsection": "c"
  },
  "r324": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "10",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r325": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "106",
   "Subparagraph": "d",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_106_d&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r326": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "112",
   "Subparagraph": "c",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_112_c&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r327": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "117",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_117&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r328": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "55",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r329": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "78",
   "Subparagraph": "e",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_e&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r330": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "78",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r331": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "79",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_79_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r332": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "1",
   "IssueDate": "2024-01-01",
   "Paragraph": "85",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_85&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r333": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "12",
   "IssueDate": "2024-01-01",
   "Paragraph": "81",
   "Subparagraph": "g",
   "Clause": "i",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g_i&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r334": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "19",
   "IssueDate": "2024-01-01",
   "Paragraph": "144",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_144&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r335": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "19",
   "IssueDate": "2024-01-01",
   "Paragraph": "9",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_9&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r336": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "38",
   "IssueDate": "2024-01-01",
   "Paragraph": "118",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r337": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "17",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r338": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "20",
   "Subparagraph": "a",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20_a&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r339": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "20",
   "Subparagraph": "b",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20_b&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r340": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "20",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r341": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IAS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "45",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_45&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r342": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IFRS",
   "Number": "7",
   "IssueDate": "2024-01-01",
   "Paragraph": "7",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_7&doctype=Standard",
   "URIDate": "2024-03-27"
  },
  "r343": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "IFRS",
   "Number": "8",
   "IssueDate": "2024-01-01",
   "Paragraph": "34",
   "URI": "https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_34&doctype=Standard",
   "URIDate": "2024-03-27"
  }
 }
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>153
<FILENAME>0001213900-25-111090-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001213900-25-111090-xbrl.zip
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M?P>?3566870ZR1<=>WAGZ\H]?/:WHS=OT*5]?_#N7]_N-E[O$N(Y'Q?C6%W
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M;3\#[0!S7*O1-"^R AS>2W3LJ@I&P7WB&_*W.&A SV7_(Z%R,O+B./^@Z\4
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M: $9)ZZ_H52E$$V)DVM0MLP")/''<:(SPC07<3$D>2<+R"!+%O&('5T$D2
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M:BA7>P'N!7C]BCD@T?&$E8:"Y06)KI3UFZ6"PBL1:*MG+@B89,40+I^H8E[
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M\NO5:+VEQ92:$0:L,O%^Q\;U$1>K*>WC'"<7,2BK5(],,@.A/*.D8<A 9'Y
M$?4LBZLI-;X:2Z$X@D,2P\3RL+$Y)R2PAL\F@+C!].%VGZBL&D06 5$J;*="
MS&;\E3&4=>DGUM!HAZ\W0#4@=WU187(82=RJS?BW*?8SXBWFJ.A<($:P-W#>
MM\80)"]PB.S!EI4E]V5\"F5&O)_&FL/D!I%H3F_XG%@]B E/[@AS1BIA,_ZU
M0%&&,5\F94K G.@S$LZ<WRZ%Y;> 6H[0#RC=".X%:["$<Q_._UE*AR:7D>EQ
M7+5RH)[/8DU$X\ 8;TH06#KW,$8V+JMQ&H:N.2(KR5S5ET7Y<6!F+W*X'1@W
M)IC,IA$>]2"+-Q#J0!/M79X].D20C*](-^IB@__%QXE_PLU4@E[=N,D&!.U9
M% UN68*\4DHT6QBV)\*2F=OC<J DID8H9;#&F'"T@@9ZB[,+IR8"R7! *:LM
M2G0B*"ERDUOQR!$30FBHL6@B06UR0]Z.UD-$-(_G)C]R>4Y@?61\ A06(4L(
M%)05EU%+03U,Q?2+LNK:(ICQ$"  G?7K,4) 40&\C!EJ:&.3TC?YR\Y-*Z(%
MCT#H+:@-%"J.-."Q861V*?,I][CGZ*KM'EVUA*YZVJ.K[AY=Q=;B:X_LSJ*
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MKD*4U_=4 JT-97)@9C/]1Z-3\Z[AZ_#V<O0]1,2# 42RQE?M8Q]UD6%>/;Z
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M,IJV >-X\<.%:KV5M,Y2+Y=Q4: 'E:1\^'(/H<C2".>V[8R_O3G'U+Y=T-<
M'J\DW$"RSJ+*(G7P_G@@J'SW8Y^]F)62>6QDM8K(O;(&U^M7!X:P&0&/Q/1=
ME H#)DE33XN2""P,>G-939F-)!T)9+<-^ !GQT_*;2.=8W11N)<#F 6!-%9[
M9UW/;8<06MZ6\:F\C&C&3,+@5$7'[MUMQ V#.8@#%:H3QSU3N?X-+M+$1,MF
M,%SB=,;A,9;+_:W]'X8__K#S(_]I9ENE5![R&F1F$+V"9>67/RPJ[/LPB@]@
M/Z(Y6(T7LH8>:Z_<Y*KG="X1F-Z72'7""=SV;2-;1&)?^//O8WE=*C\?0="
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MC+@C;E=#$&1+MT,6HZ9R#(CM?2O;+GQ89SB+XW;AG3T^W,CQX1IA<K<@1JJ
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M]HZ1NZ/\I..6#"M9_9JFZ(<Q-RZ@E\-!2A8"#4EZZB$=U"37_^;+*%H8X0G
MS8I=O(J:%%2&:H@#G_290*O]0 Q[$"94),TN/,F?8G^4K+$F$"42*(8)KYC
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MD+IES$4(#'TGJKFF<JE+\C!0%46<>+Z4."<SC$E;X;X\LR]/^QKE:11Q,HT
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M0D%UR#[7IKQGC"]Z,!H1G&&"5&8KB]96;Q%';)W0RP@'#95@=NQM*OA@(K>
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MPC>JV]'FA7'[3"@X4 RVXXE;4>-DME<S'.A#W>C_5.7"XDZP_0_!0^<N5.T
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M<)<9V4=.U-.*%VA E)! B8IJN?;8Y-)8.R7P4.TXG@:E7>?2X62U :+S09*
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M1VNS*'(\!I= [7_ QY9I2>TWM/O7!$;&KVM15E[@IX7U$>9TEC-:4W[*R-4
MJ-@C(*G";BJS++BXIFGS0!"Z)FU'&]E+(E.T>9F$#6\LD?SP@?63.K@!\V)3
MX.K+NA$-N ; >7(<G&H]/JH_^+B+1QO^3EOKV*G.&-<W9_%HY-^=)F1">=\A
M#Z0L='E=WIV=>G-"MKU[B0U3KW:)M5UI9MQH@;5")4.JY(B%PZODCA64_+@_
MPQ<15).9XI"F0[*]L!ZC:>5!SU'Z:Q"RLIHS?2!M;5P@5[A$$#FY*F^>A1'O
M- R5B@%4U6#"/L_*&&"[Y06-RPE!\2$!67>XVZ+V/T]3Y.C"X[X_5QW.XHM(
MNX]TT?B-:8>]I( ,81C!>S^IU/4O03^>3^@[J)TW<<G Q'D+KI7PIM*"-D6;
M3:<P:?HG.D0_@6.;>Z<&J&L2N]5-JVHQQ+06EWN9OC'&&Q(8V<,3)=+ER04!
M[K6NT)( E8<?2]N+#*E-7,OH*U/; -/MJI^,)#GMIGNZLD9%_9 I=^Z4RE5V
M/G(^K[_IZ?C(*_JL;$O>;(/64(4<S8 8=<X.T!-85J.%%.:&[2SO*)W37YB1
M29XRN-JP(W60/4G<)85F4^TGCV(]LPNA-NV.X4WFL.DE\,*0#E ZXG(&1*/1
M7@ET^)O6MTA0BYO(^5R1(W<C8O_%GN1NVNP!MGAKS$8S\=:TVS_ "Y#/".B%
M'\?^8%V)>1(\/FA:*0?QSM'A=IP)T)(7UU.7.T*0H/:)&D'P& 2.H.G&<;^C
M@$GG@CO>, "<;W'0$)QVFFI'!9I=FL*Z!=(<9>Q[Q/F#Y1\5NUW;,\&!B]\$
M:D5X92Z>)'H2CU]_>"C[L].UH*M$!])8BKJ*<M'TPTLJ 1!?ZVOBM_WDCB/Q
M3,;-X-+X1DO-+J+$QI]&3_*+J6:70=_U14,DP O*U([2__ZR*5\V7?3<X =2
M[;7@,M[7??(NTPZ>RQVB%^EM/RE/(]<,ABC(N-:T"^4]V!T V)7=NV81KP#Y
MR)=*8SWGI&R.V?Q[7QE^J'M'F8T[3^ZS 47E%4' [G=/1U XAH)<S.3)X\/[
M#S^7SK+)6SSX-V^1/CDYO/_H<QR+TG ]^FI"",96'0&W-GW"IF_-LJ<"[-*,
M[PN,"D7KQ;O4QBW=JI4.*FM:BV;>KVG+H6A!%EU0@TPO3V>0JQ#:OR:41J>8
M$?JN?BQV:XAX3'.+NQXIP*'*1BN'KGL1M ">2N%(:2E,FTBK5#A/.$4DZ:T
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MSU24DWD?*>U$@P!!\<>5<OX(#2,NM)L"^5P9T;B/MET]?QO(\C)ZB.#>1!Q
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MY9N=\<69]&3//%&DWQ04Q79^>7<D^.KZZ.-M$ J0B[JX4C"##YG]AIW/_8U
MZ+9U/R )IQ'-J%$7G29 GE1B<I7BW+[@1=W/@&XF;AEFETZ",T<>A$VK/KWJ
M!8_W,Y]9@7$8/ C:6(HS1KIX[:=@.I>C64QXXN"G2 /BS@D<%I\O2'0&Q!/4
M\@YE;T$@%I47<6L(K=1=^O(3ISRB*ZNO9#JPLB+/'*3[^O$K%V[%PT1!UB$F
M=9B[)S3!A%XHZQVYBO8V#4#"\JQV6=B=L"">+^KR(5BFTEF9JE5%   Z<X%U
M,RF4 C71%81K L+3BE2<\'_9V[0K[%^&4N9*]. FAE^/E$7T)<=SA82%J"E*
MOSU@I/;LR$DD<.YY#^8Y^OR=AF'()):@B5>(4 6,S5)QVBZQ6U3&#V918Z*D
ME:?<*O '%T=>40AB/?LH9DT82)"=! PO8(:4P4=+'%@#X3TA M=M>D<QVK1'
MFUG1B;/"*_ANZG:;],NJ4+#4^F\M7#DRZX%+-\$P1AN3FZU \O,>@2_VOU<$
M<\CF;."0IJ-F%[POWH.A'Y1<Z73F$?;R,C=TB*;)@T[,G:%/MS(3Q\HH]A'4
MG-B!B#K)0>DO[Y12:X@E"?BXIV@,F\N9.A>$AHB3MRU3AVR(GJ8ETI^,)W-9
MJR?(F_E:OOJGY'E/LVJKF^#7@$@>\!N _5#G4%&, O9M/9S^"F?CMKO/IVV4
M]CB(5I\+3UC\*@E)^8:DV>.WX68?$FKT8D!$F6^X/67)7$H'I&1;6,N"J@='
M]&[CZ[$W3)D<)G2V!9^.[LQI Z$5](Y;M-6AJL)6DY0ZJC.R=9'*9UTY<QC:
MN<R;0L@P:O=58!9]468V3E*07S,YR[?W/(N45Z(N_/&J8=[U7=MQ8FM'Y.Y&
M::RC,[2[7MHJ;/H>XEGBQKY_+TVU<P6@J<U (<?S4^HS9:Y#;3K[,'0 T&2'
M6JYU*HM_.U65C%)5(YSM1& MSD/XCJ+13VX:FJ_MCJE*/OAFN0''7]1O)#5[
M;)RX?ISX@CZMPE;8<D R1RX&2P4.:LY(17C]64X=QA2?\A=Q13XUA/E432IO
M+ZT5).-:05CC&.7_?<4$]0HN5J12K!!;IB:B;LYRYGT<U5G"")//ZX'#%"^>
M\ OV)A-=LQ>3;I>6%P)G.]WE;'O3ESA1RL#5K2&&/K<!.+@'JTZ$.U[[.UHK
MSJ1V2W!8*HG>Y-U4CJ.=7M5LEI) ,,/9/^V&L6YY;Z=6H.SR[J1+:W ]('#<
M]Q'2ER9G]17)YCG<1PB-3R&!G 12E]0'7Z,/WZZDDZ//I;_=_1U'24YA>".7
M*9BY"J19^<R^4OH:]S48(C-\<O3Y87JCK084'B.@?T+]1&5)G]'&<I*E[.QI
M.E\YUIOQ$8.1&:+O!FA%Y'$'QZ12(M0;RL)2KFCKR!OY)-0!)@&PA"ZM+< J
MZ!;U)$QY$QXGXG$Q>(-(1T+26QDW;LH9=AWHR,,]=&0,'3G90T=N"G3DY:BH
M'F8Y*Y\TC>0=(L^\'S9Q!^+H01<26*2<;^QQF#,3])--M1_=>E?I=.@6.8S(
MR)%P@5+B8\$H^N:L<)1/O,SUV95)'"Z++&AXM8>KW:PAA",A"$<VS+</_0P2
MEV B=QLDJ1"NQ)>(T0+.4V8/UX"F;Z]R';%$?3J1,O.#<$C+1&Y,R@8<31]]
M697@W5P+_[N$I4Q_LHTN*H[98?K/ND^$069N7]VR)RQ)8\X+ZH\&7]!Z#9:+
MI=2G7 .>Z61F^"4I[U+Q%:$)TC&:@#:%  K&$Q^\.)F5@F1!2O;!OWG'ZFO'
MA\>.J7=8_+X9)^R'TH-R11QFU)MNU4[XS;QX_M-KA03S$FFOR*NP'^/7BZ>T
MRN?DFIN(Z,^Z9/:VFU)DSOS7OCT]?77K;>%3]RHNS/3;\(3^^D(B):[G[H,_
M.7;$U]3VB_(NV9GX\Z=^YH./M1K2"*SLZN\D7\/'OO/B]/77=_U]-B3DQS;M
M#O6"L VUCT?+J+VK1&#PYD'#+UFU9H>^R]0R4T-%PI@STUW09>CRN%:\?D)&
MBN!KCC3*F@-E5P\*E=F4K@:.Z ,NN+LRL;+T5ZT!MQX1*1%! BJ=.3!Y*.3P
MMP?YQO@]#W7/>3&8X#H49I'(8-U >9%X-"-B)B%5G)F!C+//-G*(2FN-OF7O
MD#=2<YN3>I23R!KN0OYG5&Z[,%H2YL(WRMZH_!H\(DE665\(SW/56[)G %*0
M3._LJ@>\W$-5J?QB,(4$[0B8.M5%6YN<IHR/(QQ7#=-=3&VKU-LY+5/4K0G2
M#Z+AB=FZ[ HCT_7I'"IX*2H9*BJ@;%(:EQ\R[ZA#(I$TA5<^8*(2[ZOMAL@H
M@3PJH]J]3\<\9[##'>3J3:^_>:I.XM"#N?T$H9*4W/UJ2)K#+ 6DE<A\N7P4
MOYF1V!VQYSFU9JC)RAL&DB;(R96E^MR2ONN;@?\91U;LXR9AXD]=>7J?ER !
MGA.NZ%U.Q,F#]<;.B!XCP[7VS3N&@?/53N>2+]/B?Q*,.Y(H""B-X3 %CQ0<
M+?" :[ 2NNHCB#%8'[MJ57A7I7PGX\T\D7U [MH9L:0V46PS>H:A $S A6QO
MOHTFX357<D14^KZ^K]$U#Y.A]=<7OJO8^Y-;,GR1Y\_4B]0<F;";BH\0KI%0
MXB;8U8-![,1OAO6XP4)@W'G(.2V1!X10#MH+^VL-,T21202&AF#$>.8>[IPY
MV3^\*'CJ,3\!GQBG%C=]8[^JHCIM7IH I:J&\##]P6YE&H^-=*9? @PBNP0V
M8.2'';)<!6=79"E)3;'1?8V5V4)R>D,_VG\/:;7]*9FX%CLYBT=#^K7/K3_3
MN*B#2N>R-.P+EGD\.O@?P<Q*ZX=R1^_^SN.#?_ _L*+YGY0H'J_A&# T;1/;
MW7/*KRF*'&6LHS&='!T\UT%U1<G_7-I7R?]B9;8D7W:RAPU7LR&-L;3[P-Z
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M*YB; ?CG4Z%<^UH%=CJPQX(U1F%^M2?GY&.!YBU+E/<FR'"P5\_Y-O9JA+(
M1S]]V<XV_"'4*+B,^_>^DA#TWA&#?N%!S4Q9F'-?#7/MQO.25@%.+U3[=B^*
M0!:K25\]?_$T<X6^:XTCZ*.3566/E!G\ $*.-LCXT/B2"Q/U"P>",CENC$#*
MGGYVK%WFT':>H"<<CCTGTY:0=^!<B_#$Z[[M'&;:-X?/&6"V3- >'CU:)$[D
M-Q+&Y-PQN>N0>@@?$J@S^1JB!@U,!2YNK\Q??=F'F&BY_(0ZS<[5%&)]@\$2
MZASH"P&^G-DIYV0Q"6(5"UUS^A5&L:W)2VH33>IINY-UT-I6[X=8E;U0EWN4
M%\56P2ZANRYE&8Z;?D?!HSO\=1_$XAWRWAA P?5(TN:AK!*4$G&>B*<J6\9=
M=:+(/+B\EIDS0;@4+$_)<CW!VT#WKXW!$GX/&<C;<X)AH]/O(K5>]/PMDXOU
M]H+%;Z)GDK<KCOW,PJ%HPG)A$7M2?--(?<I:5,H/4<=:"Q$EZUX5%6>I-$06
MZ4S[YEO-6="O.)4KGEC\Z6!-WMK<TL\N0_>T7IA,2L"^<CRB*>(?:+TGD\9'
M&R8CR^ *Q'>.I:[\Z$'4ET#MO=&>P85;R:F(T94_V:_=.9'+/#CZ/ DN@ZP^
M:1&<A0P?;JW3743"+KR^_$J8M5!9@A5WW1%JR/F/8E&RP;@.D^?C?=[R[FZ'
M']:L"HE#$(JH6K29(^;.4B@;>4 9T:] K$R2J'@6?_*0UJPU6LS#Z?';VL#1
MU-N\9+J6(>7(R"PQ_G:>EW.M5UR^)!RAIZ(%<FT]+K<A:3FA;RXJ]&N4AOJ!
M3NS[GVUC,^2Z7^VP574K4&9J6=Z+:319,@UOA]XJ30%+%=)!A@O)5<5UD/ +
M)G[AAGC%=]V*$[W#T:  'QH?=*/US^@.80/-1RX?$(+M#E-LQA4CJBSZJ7!'
M8,SC@Q&/[E14";6>0'W0+, O1'^E4;8*0O%8CM'7\1(GQ\FFLY3T1W"N3F6Q
M,.($"90!]CM3^KW)VQ/;C'*.N!12Q9!A.Q'"9V-/.!OY'/!)Q[]C7B?.;LN'
M?=DC\7]%!=O$T"8,5M.8[G5'GN$U7GYZ]<L?@MJRZ4G0OI6 VTSBCE%X<:V7
M$H&:X+DFWD&R)RXFG$OO^GP;+\!L;]FP]F*E?KB8+SI@(=[8,S_DPI@U]M[(
MX)&WUYS)-<1^V0N;-@F6^4)N*3*EOJ=SNFA\:T_LYVB@C[MX*)75MZU3>8AD
MII+0Y70--WT;>)SCB)3F?Y-OJ3?M8E73ON<6NIA](&1G\EYHM'&(>-H,&)63
MXZ/T(/422_9<\C72 ^);_B9]8[>0_*QJN1C7<XFH7[!IMA\#M0$Y(>+$':2O
MY*Q]+E':"W]6/A5HPD\T#Q1H>V'HFY%&^T!ICGQ*J(JK_,%)2TT$]M6C!J8G
M]_'1YSOC!IPY5YJI:Z=';GTFA%_$Q"D7V#V>_\SY+&2=O5/5<-39]$)MG$V^
M*'&SFEC4Y=*WN.O8"5:&@\!.+*6@94'+$T,'!0D$N8*DVLF6:6HE<BZU\0-&
MR 8*_89*9@D#DM'B[O[@=71]R[O6,&/J>(GK\P8M2-*\C2[?AH5BFLN^$?,0
M)- Y0I#^WR%5X)3;'%[%86YQ)\G05.:BQ&%+YZ5R#\J(%M>[H@9HP4*Z?(XO
M<^'(WXD<SLLO14FE\9)(PBX6T5V]["I3M6A'+2#DY%RN<?5I\N;]I*@3IA$7
MN_J)O7KNO7Q9?Z_[&3(FSS7CJ$M._GY6UK.\5&"UH^,NZXL#<E06\C57B<.X
M]-#!4HEX3Q&ND3K=[W\GXOM"X:BS#G0O_0RG%8(NZV.1V^5J=%/F/G@AR7!S
M7OEV/(\^%\:U $UL341*[MTXZQE(U R?4"\&8T^-'@Y#H(3A>@V6C[ATW.$#
M3NM,//<UP+C1][*G2Z8!*[0B]3R[>F1UU+KK%,,WIM)P/.QX$;)R4M/0=&^;
MQ BPOB$A;]X'VZMN'\+.0FA'Q#\Q[)2+:2_I#5D?D"+7"+;C\;(>WW7%:F&W
MTRFN+<SAN.Z1JG8'H13+3M!)(+#G7KDVB0$OF[HC7JI8@G4(OW1T=D'"9*<J
MX,UP :]12;UWM*^DCBNI#_>5U)M22:44?0B_T,2/)AX6BJ)/AMAI1T,:$SH1
M*,(![R<=UT\A6@AZ/!A7LYV>U2@5DKA9%=]>N!>N0?K QMU&]<6Z7Z<J>CDK
M%H))"3[M^#]=)V+;F4W+B%4:5C+USI@J(WRY[X&SN[13$K4Z9M)  P<Q%+LF
MDD2%%&M/=3Z%KB&/JP*W\84<O0O[Q=HQ13'8B5F.]0F8R2AW+(OC$BX?\W")
MH&19,?Z;@7N$6U0.7-]1,_5>Y?%R1Z,Z'#SR,'!^!0B84V8NHYK6S-??.$^:
MR&0Z]"\CM0I[NX7(1DX&BYN&YV#J_BA@+*R[N\&J,3I.72BRK":74P* +U];
MPR)T,L;S,J#WG)JF&W.N?XB;/W7EGSE[.@4<)$'U:4D5)L'3,(CS7^8BC]2N
MF9X*WUF6=8Z"&0G7*+X46\G:'$+F=QXUB,_RIJ6Z:D/\X@8$0_0NM)*,)BX@
M&7+27C-KD+=99W+ Y0+ODIOC[;7@SE9^OTNPHH0)2 6\G-C!9(Z<IVAOXP>6
M-OFF6 #U2P%TE[,SR4O1CS4LAR/J*CJ/JA<@>NW&$D&/&=4:IF!V8?AN]\FU
MZ[W$^4&\#A0Q+WL=A^E/P@^8#9>P6Z/32YBC\LD-84.UW^Q5ABLW(8IAA&*L
MY<S+F-F/Q&+UU4&_:86FF#MY^#GX[X+DE'8IG+[AUX,=L7LS)-/+W1F]Z7UR
MF)Z6G8VHSCBT<PK8C#'5DF8P@(*N-"]-WC D)]K3Q,%+K(*%>!QTIJJPL,J*
MZDF6ITN[6/"8&MIA8H>G]L1."/<:#W3XC1'S W?$%':NLFB?1[QNF0I2\Z5P
M",\,T>(30J8TJO^RV^1$")1DUX(.C8NL#$C R"KPW6([S![LJJN8.64-AVL.
M1Y4,&P.K1:$U3K5(W!Z(0M[O,5I8R:6@L>@JDU8LF>QH\)F^*;]J,%G6L6Q'
MP"-5W<E4S?RRE9.X.5:L6L0XT- UL.+]LSK'SP,/IH;*;4:2=8EV]2?E65!_
MIYO/R/.V/XBN*O\U$:@[4"OZ#8[GF'__,+WM!][T9$VM+E$ZVW4NV?7)6BM!
M>=6:6!L0U5TA"3D5-.3<FI/D]0;MHBDZFO6)44DJ3&Z?#&\_ RZDJIW(2+LJ
M-LY0"1C1:4+6) =0OV4KD6D'(J-F:ASSD#"6'FN:$7R2@L!8>R()3KO2'B/6
MD-K8I3$2:.(\L]&;H\P/F.+11 J;HI^0TY-6HVQT5E D.KN E@?SP6V3G5(6
MEMM$9]HL]!,!58N=]Q(L-*2@%$@53+($1"3WW>A5N/3H8"FP_O=EFRD"TV)#
M1L2RP?,/+K#)A?"T;@)U@O'0Y"K)<*-_4O;O%T_P*LD):HY$2Y2#M-#!BNU,
M+]D>\0B7.'J]]3Z^+V8@V6&0-8&_PVW<]0;=X;[OB4'3 65[3^Y)P?UHX&IJ
MN9<>L\BZ6_AGW'AL/\*U*.*^ W#Z7##%UG.]8$;LZ5="B9K$1[%QOST:L5"2
MI?<:\YH6E:1RC+)CN<I&:'V#JZ'& Y^V707+9:"*=)C\S."W"]#XA5"ID2A&
MV +@NSX9PD[6P#Y@)1YWT:CA\]BZ+:>_[+_6*H.,?CV?J>+BT_B>P?UPB39(
ME%$S7@.RDYMA%ZY323G>5U+&E91'^TK*3:FD#.AFN.3/=L%S?1+*;RI[K9UI
M%+"HO+8OO#ZS#HOU[P1166VC O(%A*<]_08#6N9;[>N-L:E\*<_Y':1U'&H=
M)GI9]A3?,EKAMI^);Z;J$@T3!.!E."I>?L6)>\6#@X*PM'"C([2'4J\$+U<A
M''P@K1$ZHRM-;;>]7BV<5).+X9#'*28_^3VK(%#5Y#,_X )WWX]715.T;[EG
M>V&L:SXOPEI^,KK!0/40<?WH#N)>.%5+E[O@+%SPE)))FRPAX3C?^#$IFG;Z
MH97+*;AA48V'1J'<,%_BU=%TN]?L:(_/?IJ3>J-/#_1Z>/R'"&MY^](2* T,
M,HQ#(&>]</:4\-8(@=4T>&L<IA$L>.>;M8%AT3'94X,T9)[.FOHM=^>L:F0A
M&R_9%2OYB.A"J-RS7A>M:]T2_9X; //&?_*T6/SML_S_'AT]LG;[B_RK/^S,
ML8? BS??_)#>M\OEQ^<O?_KA],V+ES^F]O_>?/=-^O3E#Z].?_PGV= _R[1=
M^\D?__%/?O_T,/VN:)T0R#.F/@II0L3E_G-.D8_(\AYH^$DBH"S6A/AR['KR
M,\$(6V^O* W<SSGH"@*E4 F3ZV0!YP<S:)%)+VLFW[*GT/<@Z3A^DJ4/[]]/
MGZ[RC?WQ==<8D@]]7?<VZODG68/,NM#WC[-D<'E_9#"WG'U=C@HCOM$/=G_;
MP^Z%C1W/V:1_G\_LM'U[F#ZDYNB3]+24DN_W>67MQ-,RWW;V8_<>']F__V]!
MFD.%'8<; =+SG;6+FU5=V9"])ZTGEB@$7\FBD5'\?P^/TWOIDZ/'C])[3YX<
M\<@OS,Q&D2;\G'7#5EVW^<L77UQ<7!R>F;(SOQ[:]X & GS)VK2*\^JM:<XY
MWY<(*5O,@Y@*6,]>]E5_5A9MD?YWOMY\F9ZV;4V'#"V9QP^.TN^+64.'T2EB
M83OG/8WJY.A^1FLL;]YF=C^4^04MF.,GCXZ/F<ZG!=,GZ362\3[+P8'\TLZ1
MT[LZ.3I^G-FWT47I)HJ.\P9$1\U;ET6#DV"_<)^RCM_BP5W=:5X?+&N& /[0
MR&'X8XX<TM\/TV^+\[HJ/KY]_O-V*MI>"/@K,)I%@(>$ )$2(M$+)[]A8JE2
MB!Z]G.,'Q =P_)B756?FJZHNZS.N#U)?BW(,]BV]$I;)PGW%7P%[.D">=$QB
M'63HX9D+<K_H?$E#FQP]4E/2U*ZD_F;%3&DE>1D]ZK'2;7K!,*(J&A4O$=IK
M@\5B[V*<RZ)X)8+AS/JB]/1_IJ%BED)3)F]\FY>4;UE Q9256;G; R^Q++<'
MUNDR7")WK0CV30"^KD)GC=WVPH8!VCQJ#^DI$O^QM]&#M5_I*_L"O^]XWLDN
MI6\:XGNX\U=R) !Y__'5]^Q6 -)^USX)(/>O^XT0@+5TD>3RB[Q^_>I[UV U
M^XI9#F2-_/R:FKAL!.3-6(C<OJUOV3K]?\^KWEIV9XWMEG<&E,TF6^[4'E<)
ML8 =4,!@9\<&&C/=J$ \R-GY,Y.MHXI?I3^8<F:7 1V5SLYD4.ZE44IVDMHN
MT3-C%P-5E+7?F^W. &*0+(NFI0QFAU,N7Q?HP2AQD*$R:M<<-7[:X+Y&YRQQ
MX2-'2O>A>^A-47$QW:KFMGJ[@F>F0Q]\?E;5)*/5>F.  P@=)\#2M5C/B0PC
M$O?F4^J!#R(4$,DALE P"L\HC8/J:$A/464<V(M^!D5MN:&K4LG=0HAY>.>$
M[_Q0$\T%"4B,)BL+^S_X#\='V9/'][+C>R=<M'EEZDUIG+W\R;A:G'6^;%BJ
M%WSZX_'1XY/'3YX\O/<UGL8/13Y!P[GWX/C>T3%;$=0/06>B)&PM$<V021T]
M&S4!5M+Y2\!+=IT"[4\6X"Z8\=<^[.B5)^Z5RP'A<D& 26Z*DOL=_@6;)IQW
M7CV@GO?4"5 L!1%!I)=V'MH5TS/3.7MF9X7,7667_*I@B.FR;S@_PA$"]<C1
MM&P/'.Y%R!L<R( Y?GI2\S"]779YO \<4K;MSVQT3^ >*8CQ91A#@7?&<VJ/
MW0-=S7QLXL#U*8/6^"\OBD5(+>C1.:'RH2C]<** G39G)EX7:[L0O].??K,.
MH1WNOVKNO[4WCWCG"#<C$JKQ'J971+N8'G!Q9A;A/D/?7&A!\)BYF^K+=HC?
M3+P]GF@)T6\#=E:N6&!F<HEZ(=/Q$]$QHFM]QEBE;WKR'*R->L6??(EP)['A
MPY/'CQ[]L3MB>L#@A\8I+AR;@M)<$R^O74$'*Y.7W<JNVC/JB*+OTP9:U"WE
M2IB$F5P^8<U1NTV08SOL;> F'J9?;XE/ZBA3^I&+.IJA C"W!1L%[2GTSCUO
MR$1LHO/P\8GA&45OT"](7H(R!U(HYMULYTHN'J 9,'+M-.*=0H)>]F1EF!X'
M@^=4=)8]@]SH8 H.9N 2<\^/M_ S/J,U>O>,D\YDID/S6L-R0Q\0%55"VC4\
MKR)@WR(8LT\66Q W6*#]"@?X9MI->OR"^J18-8\ZW^2LD%N"])'5# 2*N^D;
M*+[<D21:HKO/C8[Q92XO8AVU(&L6K4*EL:&EXU>,VL/"$8'/&3_7(UI%2 NF
MWRS=$ VT>]CD#O_,3AUU$!S8JQ\(PW1ZY^6;IW=ME&)7\$?TY:Y3 3S95P#'
M%<#'^PK@QT\'VG/_U-K2DBS/L3-5 ;6X#?2A00=-%!O30V8[X>8>'TR[R%YZ
MH-E$!;!3&RT2"3.?0EFZ:(C)F$R^'HMO#;'I0MS[+Q\],&,4R-P:\PV9NNKL
M;Y\=??;^0[@H%MV*/GKTN=NR"+$VK5VQ^B_WIW:3S^V]:,COOOR,5MY?NT;O
M"G4M:Q/U&>P2_TP6IXV/Y4-RPY/[FW?^X;K%99_[,J7G.2!T.C^4W1YV(%7X
MM ?L^?SEJN<=7>F__\^3AX^>V#'0%;^:',K$>_E3AX1P@98PC4/AI:;#*0NW
M"#SQA-;#T2/8/618?[1GU"H]M8O>O@@]U"#;6$JQ$[7H#>DXTF[8T*'65TPF
M2J<<[ZXO_]KVFZ^.[:3T9&G\U-C_-'CK7V#]_;'2Z_O%_@DN]AS@LAS2&R4&
M(R5Q L/5\\) [.H"<D0;6N6N3Q]$\$8Z$_ G2?NK7*EF Q%22[HFD$>GI]/F
M&=",DOFGD@1&0>:?0:(D%T21GD9 4#_MB)*&0V^W'><VPH'KWX(II%J(&$:7
MKOJURT5J@8JO2F2<IJDTDN[D^ '@E89Q8=<\(E@D,>;*/^*:$@AZQV$9A_K#
MZ^A!APU]PAL:U!S[7;W?U7_N$5979S4U0M!07* 6GSC8RX,:23[/%V;MLUN#
M_,LHV1N$;O:<>TN[ QI;@*;7F[373]H;8BQ2B+RH&T L!@%=VLZY&T?R)M;I
MO)_^S^OT%WP\R#'_9&\&P#_MN%=\C:U4,>5'KEDAE&^E$5HGA!'GT62H= 2=
MS@M(LA"Q)XA V3'MVYG]2[,5O!024<(1&A3*W?/ZWKAS:IM@4,^J;D%/F+%U
MH6M<K.IUW$L![G!^>[O>7(ZJ'SW4&=6'#V^ .?FSVC8'M4GA*K^?"84DE,;0
MG]8WR:X.%OL6C[-[1T?9T9'(U(Y@5IUKS+,?_OGU?]T_/#JB3C?&-62*[Q8U
MXK;U;-%2PE3<=;U,2!#WP>&)4(&R(*YF^H6("((KTA9#/Q![(FB\.9&A W<0
M(TJ_SDG];NX++W37%Z]>9M'MC9/6ZFI2!/DYO,NI[U]A;<JX)O^8IY82/9XN
M<?;5]"7"PAPZ+JO%KBZ@A/)Q7]MMO2)?6?^2I=]__Y2<AH;@=BV+?YU[)EX)
M^X+N(<ENNBO34"1VG)Y-NM:C0\=!-VHMNI2\H:U+)V)CI_G6%@-?4MQR;M:^
M_'\_V&+A>DKSI(&CZ!NAV%@Q=H>.=I@E.QR^TC\)QL')RJ7!1-_/[C]\3(K1
MV%MH6N*7:M\+K?3@RBOV)W5/H_Q(R,GBG6PL=#RQFEG?U<0S-1=BMLI<L!D-
MTI#V>P?X"B,? TWP=YO" P]". I]\#:_]F=F'KSVDYUOO4K\6X'E^>75BZ>B
MWZ7I\S=!^CO]7F!B=[P1H:]$)H.[?(M6+DF]8=*H',"+M<R"NG]K794P%8]D
M="T0HM.V0'7%E;  :)4*+CA=Z"Y<Q:3Z-!VJ6OPFY8M3!Y5A=731"S]EG;R?
M0$J6J59ZL@3$H4*N'&0IY#CA6#C/&PBG;VS$ST63VIIPNB7?VRYJF@KG''#R
MG<?+%9WY+:;Z'RTZPO:Y59=;'Z= U>R9EG1>Y7V9_+*M*J#*:-;M-)IE^AI-
M6GC77$IK;O.<8;6FQ_=4+F;7@0\]:VDH]UMV<)Q_\_W+I^DK_=CT>5Z,O0V[
MN[[YM2?7^SGW^]L]]3VD:I?I4W HAMN=;A)>D<VT #Z5D*\X6Y'#$]N6[PD+
M5M)6)E=!V+R?]R3F0?Y"<(_PDS%,"!4K8CR$%@R%)_+9!%?UCH.;+:=SX)R3
MD=!(9H\,^O=_'9^0'TG_K_GLH>LP->/\IVB<2="AHN58(&JU_&]POG8K=4-V
MO+K#]"4%:6>443EY,K%( D1',/^O5<HTL3\\)]+9YP?'#I,[:%M6_6O_**C.
MNKX/IVD7^VC<1Q!5CH<R*W)1:ELEV">R/O+:O1BF4'T&?&$J&W'K][W$/<?Z
M7B=A%]2>S0!(,9/?.*7BIZN\(+:.P_0[S]+&?9^F.0_L*G^,0>X "M2WVJBB
MJC44XGJ6GQ>+]/3P?V5Z?[#;#URL?G;S3V)V G4PG9M3ZSS7=D__XL[FBO;F
M:.GQ"?W<L<+( <V[F0U9FZ_EZHO<VMHWJWY[8$WT*OVV."OM1V=FGJ_-I G;
M<?7;_2YL5.,-P"6G_RL!<81-*C3MK]"YSH;;GQO#<VKZ4_'1RI!/17=:DX(\
MMY[*[@\)_\%_C_M $"SB@/B)%('""VEF+)07)RB.<_@#C#B1DECGX2!?;R$%
MM\[I8&D[N$DV<M@V6Q3<,F+P^^[TA]=?$\2WKXI?>Q$WZZM "]:3^**##=UZ
ML_K"E/8OY7:C#?9A;QBP>'P^%NU;=);@"W."'][JQ?C:;#HX\*FWFG^WIW]C
MR#*D+\MM51B*P-@H)&(4?JRK W\FW0 +>AU4SKT]*F>,RGFR1^5\_+3X[ZP5
MH1T\(:FC3KA0D3]OP#S(/3?J7[N.C2SU4DSTD:E6D#36L<BGDRE2I>"<2L(Y
ME=_](']Q-8__5%-[Z>:<VM7VM1?KL]0>K'_[[+.T;>9_^ZQ8V_7\?X^.C@__
MM3G[[(O;T']*/;=?'Z9?*WC\Y3EU,YJ+#\VWI(_] >^JK;<I4?NA' H,+Y=$
M!6>LK;=@KZ5.#TH8LI:QN$T.T1S [T3]K:.N0+OQ ]RR W#; ZCW!4@JR<R;
M@MOE%DU_9I\DPAD3%E=0%XF/T]5;(_T5\0F#VZHVR25WIUKM!;B +K17P7#O
M#1Q;)G-B"@%'O-J864-E)N[U*" 1J-\8=0([=+2]A5E 0L4.)VC)8+U:SD_+
MGX3)SEYYT((3/$B DV=N3E4]UJ$S7#L4_53H?1KCR]N"4V'$VL!<JW:H"HT0
M;1V$0R=?BH05@TY(-NERE'2V"R)-#QB]W8F[$)DM]%]HFDHC$J<@UF)LOR)T
M7$=!T$K TY-@>G0^F9O*,TT(T?H%\94WJC$:]S $V!W1+G'-BH+S)SG=)27-
MH.17]]T!5Y;T]/*@\T3$1W@-!5&'ZP8P<0 "RBHB5;>[NR<DJHJ&@X-*WA@O
M$]<Q)-U>6L8WJA?.ZZTTR5"=,K@T2P,+A9\;!??W:KDL2(<&^RP,V6YO++)4
M5C?9T*5]9XNM3@V+/P^:SD_N98G7V5YPTR#-)VVADQ @0$B+5M6^X@8+W8J9
MWP[1-4$2;XT( >O(O"P,..'HTZ<_/_NO^[A+<H=0 B</Z=]WL92Q_ G1MC'"
MTHRA>9&OHJ6[JX([+8JQA+OF8.P!@O987-2NOKH\-VK#'#$=4P=:<Z5W)^GL
M=-.CKY$I$\ZP#QK*U=<-U;58J5--('*YB[Y1FCR0[@E5OMV.UIEQS,O\")JU
M$0T$;INCTP./FBA-B]\&KNF)4O EL9]7U2T.L']A&OPS "X%6<*F/5Z#,#LP
M]HE?CD3?H[FX0;.?FE?0J+KVOE4/72_0_-C+0*8A%T.'CR_K>D&M; LO-AO:
MXD[)1!.A#=)>PND6PE^"\6G_F-9)>?VL'*DA]W+**L'3=OJ3W4=P2-B"4O*G
MHM()8;O$^E)*,"=RH5<^><13R9!MG3+E9]HYZ!N>G[B_ST^,\A/WCO;YB8\?
MQ#G&T_C0LAM_?&;A2(:Y\?U#BYW-A>"&8:*P77 _)9YVI&'Y@@;&A!%"'!TT
M,"%Z\92PY/A#SH;5<%QADQI[YZO"T"D-L$I'@M&.\,)'/I 34B=4I"$7<&N;
M .:R=O 9#^W<JITB-$L2@UD"Y T=FO9O)16*/5J)+ZWH.1!E.#L7^K#-Q^R%
M_-/C9UE'9H.J-% '%$%(%RE'*BU[;0EWG['&H^=^X&-)@C8*$)H"T8.P#'#T
M,NR>5L#_*.21B!!1Z!2#1=$F<@^08+F^\3^%JR$D_1D1-63)=).Z?O+>O4='
MCQX]Q.._L/ZGN\2#X_N/GCST.'!6:/^=;!S)%!O'>\*SXJ"1H%=VLR]RW/%_
M<KMMX8H0TJB2ML6ZHQ@T"L,3L]Z4]=8Y*@$-DD0%TVP&.@O7Z+7?M5KD(@*8
M2/(A00K'SDOKF</SSJVW6+?2M%V>@5B3/U)X+7M8-[8\F^\XO&Y9:9A2' !6
M*O^#7:9K9-Y$-NV<LB$7-=72@)L?#;Y-[_@4\=K^;DZ9N[OLM]/>H2#(/Y^P
M=DQ.7]&FT79@?FO>$KH\D^GER50*6?J#C9GGCG#@_O'#QX\>9NF+MLF-XU8X
M>?3XP?WC+/VNKLYXE_V#FA;T.T='#XZ/GMCC2>C2_F&?85&O![="VFN0^QBN
M/.8344Y^1]/PE["GXNLF_ZVP[CNOTDSY(G)!-/*S!G1*&6^_+/U[OK%V,F$B
MO'_85Y-?SS2XA)8^'_E2Z3=K@L&2Q?5_":5=^5M\L],E=3C>YG,D3,J C0[1
M+ATK>,T>5\P+( E?O/"FK8II8A(A];.#G*^LIV&P%7&Z!Y04=:&9Q:  +NE(
M(5PC8-CX\O8XH084_[6-<CTH]P(:667TLI<7V]:&1F>%=K-*"K:]R'7IHI>D
M V6@CAHZ@T+M8HW&<GHX_FD'G3X1TXVKQ;N$,)AZQ'B<L@S'J_@"+[SU#-)@
MIZ]>1.DO[@B,WD] 2224,WD;LLXX-R$F350K4"C8SF653K(AEMK^CKE)\FV8
M>_*:(N76)WV0=OF=(QG=]SZ?3<4[;F-$'T4U^6J(69G.F7_G#=FI>/5"2(I3
M0X#.J3NEPQLI2IIV'YUAB:[-\<4_*)'_9,WG.I'X@WTD/H[$C_>1^,>/Q.VJ
MIM.(6'.KLV[5WF:N>ZF?ML8 1DRN/=184 EJ6A)*XC;UM#3Y@CBFV*P.M-L+
M.I$[+0T.//\H#YLA$RFZBDI*Z8W8R 'D[/6?0%^"_]Y_/,0-N&9C_+*H%H:N
M?G!R?[ ;HK'L&\-O;6.X[ P,8_?NJ)C<(1 FX^U"ZSGF@POIT';O&CK<!]MF
M8SIFFT!S+0(I^!Y??K!.YOV.V>^8:PS).N/KNM,]$Q><B9B3Y$.9QYI1*9S)
M8GY(2H"YL^!.<6@.,^(>I1!.PJDL/>O7Z\*T=_<+?[_P;]3")X!]20'=KK4O
MT1Q3&=AE+V@"ZX$!7>]S![3:6Y)&EK.#K+V6:/?+?K_L;]2RQU(]6.>M\Y,"
MV,& *V<7[FV<W1\RZ6;IS""/*"J&Q9K2YE![=9H??<6H'67ETDPA>G-)!AWE
M%%1':]J%^ZVTWTHW:BLIHS(S+D6(KA'/ R)HZC,F^KF**E(;DIJV)PWA0Q?(
M>A("[*"K#R0FH:@"76 +LT8 (6?3?A_L]\&-V@=,*1:Z4=-B-E3#7M9E41.=
M4H!JPU?HC4JOS0@:P P[TZ7V #LLQ&7<8Z\I !0@ZECG3@^T*1KYHFH)G\UE
MGP[_5C7"4<506_T=@R0\0AH:#V4)\7,^9(<%M?BN09$>>%P[]^!XHF*9V>_X
M_8Z_63L^A*3JGG=XMD VA(MJ#@K@',M_BV7Q"H9%#.A/9UF\!L,B!G()RR*C
M>QTS(KR&.M8=&$WE[R9D_)*MT <D9MV;DKTIN4[&WMY)S8AC&0Z5A[Z0?A=I
MVU-IH[,F7TO1GJR/?,@$'4].5>- 6?B!!%N@[V]F?R0(2"',BBDD[H&QT,;,
MB1:Q'ZA7I! ;\]0^2F,]_JD//I7>$/^A0R?15GPXRO,;U?SI"[6D+_4GJ<E>
M*O.N#_V!!='YYB]!]UE^"G+LOAY,U6J7:/6B4K($$G9[UW4G25.<G/B(E]9B
M^D-A4$6,O"\O[P^KCW-8V6W\+1H&6Z[N<EU \C-@BE75L" 72CM^XH@@<5OJ
MSI*^WBK *(*V"#ACY84]@U@,X94+*BSTI?5=?0'BKCIW4J.SNR[7S@S <JVG
MN6B,9*%,5=2--J$#+TDA+,D,TJ,Q^E]:NWW+O/4F%^97DG<\M+/C296*KQR/
M@3P=QO(=*1((@VKZPH;4V/[R"4HS*WZ\W-*)/7.[O+9[9PT17M9I%A:C9SHW
M/)G<9<]I 8J3^[85:(N;Q ]'&;ZW'7O;<3W;\9QJ+V(Z@@9AHM_B[J8=IN*"
M85]E72OL2P@DH=)7^2;ZR7B4T\G[_;#?#S=M/WQGCP7=#[R$=NT UV"DY!*J
M'!L*5XT87'"601PG0"]2?P$U4L(OU=ON=\=^=]RTW?%]T76ET3I&Q60NIBM(
M('"W3QGB@\5)FY6]/2;F)J_4<U))-^\#ZK6%H8BX#@;4,P1TD2R-^I41Z8#K
MJKB.9*D,X&9ONT'&8+_[_K2E[C9@G!N[ 9LP/**>^3C/]9%1/&8:L*NR,HO"
M(97W8\=.%2R9'F-!6$?"= &TK!(F=RJXO&5KD*<E=>93B40T8)@N1%#(<A2B
M!9(<3CO4MYJ+(8XKC@YYZP>8-S _M2OKBBZ,V<0/I@"&E8WT/JH6TW5:E1[N
M6Y7&K4HG^U:EC]^J]'4N1(;4V^^[^0.!X1')6S)JL6$^KWU:]%,]+O\X9[7X
MZCD1=M )-8R<IGW+4"24J]MA RVS:L9\5#&I5PM.;*5N &^,/6=,1X7J93$S
M348+>E;4Q(F1(1NH_SXO.CM?%?VV+K=]U1(WA!]'WA&+EMU&./CL>-X5BQS'
MH"$84F._TPDO#5*DQ+C1,<5&VUGCDHUI\*B+>L%-U*J+"D$/5!OS60VV=[ !
M+\O\W)K%A<O"TBF*;.V,".],N4Q;7OVSK7+S* EBPX/*0<]%['[R+=)F4WHT
MD!L,NJF5#! ?#&>=9 *!@ !Y6L $)N3NP&V,9V6>-[-ZM5V (8&;M(MUCA8_
MSX)A!R2</:](&.>-J:K"B6%ET=^>UW4WL]X&QC+YB6]K.R\JI$5#>&X=IX/7
M=C&(&M:0O$(^.Y@(3," /]7W8<\:>MIE7T'H1_4Y+Z,\[,19 FRMD<6YJ2_(
MZ-I72 L((#7[*ED"8)M^\XY+O.F+RKXF"G#^Y^N_?/?/;_[_NYYJD^$=J?6\
MMAK1"=%G1,=#>VCZLIZBU?$.RDR@;D8XL6K.A+/YENL) =E"W]D5*/K"S$1(
M@U@P_8,F5Y13<5.WW::N1""'Z&:9IU$_[N@5G==:F/8]*!YQ[S^>YC$CBLKZ
MK&(RX(9H 7JCI)3'#Q]D#^\_2,%*>7ST.+O_Y-'=0XSDHY-#,H2*)^H]""+W
M(?,GZP/<Z)#Y-7B/,O'EBZ^\7/@701969I&K><[)H,\/'(T!>;2R)TVQ-"G.
MQ^ZK?Y'0GGR&AS*O[;>Q@0EN6*S7UNC8%5*C<D+..-4HT[)N[=,YCB[&\:/O
MUVYXLLY+0Z*(>FA6]&]O^M"W8CJC]'RJ;<SJK#2*P-![STEL^Y9#](N<15[%
MDL@W$(/;@'-.302.AUD+M4P[=5I::U7E3+^2R4>B.]D18QC6Q6#.0#[)<KT9
M.'T."'[E>(:]4+9U8VH0G#9T"E^/L0P)ADAW/DC%RU'@7O#[.ES7<K;<5[?
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MJ2%!N3@OH/IV"5.XG<:Y49YB.O]Y6<5.2AL^OUMR'A#GDD9M2#R;H]^)>-;
MB2>7]+(6\L#9Y%#MP_Q(DU_;OZ,R@_$2Y^.K%T+U./WRA)X%;QUZNO10+X0O
MB9LUAJ<"Z;_[U>P%$72*% %(2B@:X[FJ*I>-Z$GEZE2T$10A)1=""NA)WCL6
MGAU<P F5M-)X%W'4./)Y1TN_#(I$[-WJ*+1R1<HVDP]0M! X_K4G@ELXC1A
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MH(]RDBLL*"OM&3L((:5*/JO/C1/BH;W)"B?[DWE_,M^<D_D;\(SP01 TP+"
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MJ<O0VCVZ,WE/2$@QH!8@(VFW"H;$7Q*"36KLL%<&%5[0F45!AWU0)W,FZMB
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M"6F0DQH4*_ZEBWSMN2CY<4F^8$-,9IGJZ@B_I(,72"I*JJU!%BR"%+$SWW-
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MSTR'C86R')VVC(2L X<E'5$ USI/ID\/"+B*BF++#49A<_ZBN2CFQ::;)-/
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MH$^_G=5B7!)WDX^:.@3@-/*'<9H:I;NK0:K$%2+1CP8ZRO)XNW=Z9"9V;/I
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M*]?&5^!I.2.W126^T-30]79'NH-4D7"A04^0;8QHE*9$(&ZR?7-K]4M<-W_
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M9UXQHCYO*H:1C5:Y46:@QK.45S%UN]:]S:H@S'56U3_2).,62MH.+Y_4$J(
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MA(#.S;&(C8_A4T)]=9[O)-@(UIQGP,+?CDGQ2?G>,EE@V=>X$# T*GD[]/[
M/D;*JA"&4AD_-PY'/+\+V'S46$L"$TC1'5&67_#,682 %2=/S0)Q"D72>D+A
M;K(A',?%,#"5%<K$8^$9]@PG,AR&&> T>Y:A_\]Y/_;\W8 K%]11+E"I"1(:
M_BJ5AY&@.0A( 1$I)I3RD?0G]EHYJ663*$+55,(_T+D:A@%F<2RERM9)"XD=
M$04D#/UJNJ"W5F%]6KL/=$*8&JD0E@\7'7.5U%2+LD]<V*DTPQ$#O=Z0AG3K
M]<L3G<!C@DT,BLM]]-I059<T?A';0Y3B%Y=8WS%6C-(!R\_D'+3G,J6\A1".
M3RN"C%EV[-5G0>/4L[2$)6K&P2G))08ZR5D&[V;Z-(<)?)1.V%)VA(A&A0+O
M22]SR!6<7#!%8LOUH$YYQ0V"5ZXPP!F6<9NZ+^F:D\)<?:([E:;;WZQ[NDG0
M46?;'F* #_!4CO)N$HQEL%<T# G'W<9R&Z,>.F&O@R5!/?9!(,I31>@V2)RI
M!*8OA)..T5Z<^W&_!7+>(XHV#"B6P:XMOM3VNW^^=".((=4B4?_=Q+2+2#T]
MO R!4O/=+-)BPGQ+XQJ:!R<JG9*JL'JE/ '<9KB"U_><$..W]E3X@S6\2:2J
M:^7+<X+]5N/IAD3DJM.?,=8^F!9N8H%ZANN"18+"3V-AJHM:(+0ZADR'$QAY
MD8X_6YZKV&F..G]U6M+V@6""4P10V[2ED468HR96G*U=;>Y=$3)#,:K8TV,B
M"XMI$S)X-A?@5-;43EODM%]1M1)A*55N5D*O)C8,=#N6R"\79@0@WE!]52&T
M>PX'G@7H*.>.ME,4ZV_K8Q</MOHX*#X&*1J;E'3A; [.JKI(XXDM-?/BE*A,
M"E9"\J-,JGG;G1^H2!2Y7.9T4-$YA%X4(\J1,M'DRJ6?NWARH E375VIG"/+
MA=SP&KS\OCB%=M@^#]<\B4*VT6B)^P@1"@;=7M#N'?M[^$=OT K:[<Y-< 6]
M???%/'RQ]0]H!QVX:[_5XD>T.[W@N-7;X!'K9H,-6_,8G *XL?=]OQ\<=X_D
M*?V@#4^\\2%(+H%\GECT[")*U=O>8#*#2MXY46@<8#RLXBT$VIO11=SETVI:
MET>IK^4"2,YDBHBFC@ZDTX3UGR'7)+R \<J>3"Z[HB?(_$0HZ(_"Y#,VJ&6S
M!SUW-BG^:>^*?^K%/\-=\<^C*/XYP>+^7"/V;R]Z_<O-RK[;&%GVI.-AXK]?
M@A+$A,!9L?+?%JP^T<WQ/V780KOW_NPM*_=SPC ZQZY;"9.L^\GY.?R&P>-,
M,H'Z9%UE!P>W%U+R#&.:!PQ[2+3R6<!5H80VD')]-JI9^'64%"9TJVL_N2X[
MU"WWU0+3Q;*0TDP">4((*GT9@\=XI19&@7F9EVEGKJA_6<]9:%L(\'(SA<[K
M5="),%@9.G(H;=LEG%657-"!R2UXIE;+P.G5X^4ZU(:O,06UF#9VJ$PH&$OS
M3W$\-J?5)%K.&0E>5Z'BU!07S\">=C0"KN$-6\"C+;#-%O>'Q%$32#FMU805
M>=JG[)A3WLK8CR!K-\Q?X,/\89A57Q<('4$C0<-QT.T,@AYR91#E&<>$R-O,
M\R5M$+3;@V&OY4V7F(FAZH8/&1C7:-N=HRU-'H*TLKY%QB>VPO N(.J3U'36
M8<06E!FRB$69\ O*0/I!=] BY\!Y3*H?0R8[FJ.QE_,3KSC;DB^5(.CI)W*K
MG XDT=6@>>*HX!=I]5N^W *GA9N$Z:)T66CTJ4/_#,$/G!\'W(G(M>?47]T.
MCCK#H-4RMP.]12]RV+[I/;95L(UD1KE0Z.$2Z(3 Q"1Y)H@78\$-,12ABAKP
MKJW_FB@DYJ(VBW&T$%?0X7.VP0H#(,'=X^$:S<-D'82)2("ZW(L'XZ DB4FE
MG%;J> 6L)QH3<*(X'X)7ADVF^H"@4Y7J>ISLFO217F!3-_K1BX* UL0)P]G0
M$$(4E[G7.MU'<C)<:_)X-9-G=T:L/2,V-1YA3.=\6M1^<>VQT>X%@_YQ,*B?
M&YY[;G2"8;?O/]RYX=ESP[^%<P/CKM]P='CNT8&/ZP1'0SA2^[NCPSRN+K -
M9XBTTR&LJ(E'40.J+J0!!\ %9I25Q7*0U03;X0E@%35_-B:!/?3?<%,J1:.(
MSO%2Z1[6!N8NC(]3[8D-@GJ$RFZ."#.N/3B=QDCN8%]I7Y=LM3O2NHQI-G**
MW,MX0"0#%5AU[ENCR"N<%=0"+3Z5."(X91?+F;+E.Q'FTW4ZS<P3G%Z3?!PN
M5#5H1R]3SPI6CM7JN>@<LPA$FM=?2;?,B],E?8F8\<#BK6G5":L>I)(7*A"J
M'GDS%Q?4_1T2*1I-*7[W6:T<HK+M[W+YS7*AV"#^F>W,;.B ?9UFWDT1BS[O
MNLPJX^NN[AUN<Y#'D78BBS#$-DSQS7)GRPL=2A,L^!J/D>8>ST)F,6%"92EG
ML4OVT="%GTLP&M0'4I[L:X S)Z7^$NN<LYP#^7APGWR_'XCU2>/CJBT=^7X&
M1N1OC91 VVP<-NG@1EZ=Z4;;'86,@,UM,S7E_YEI_=U_A?/%SW_W3\].S@/_
M[.W;TYI@<Z6E%ET)TYU118>G=\_)F*"B4<H_4"L$-L#_0@WB#I_FV>G)AU]<
M_'3"*PJ9V]*\ZSJ.*TE5V_UHT&J$LH)J)O$J2[P /RO!@VU @&4X5"1_;WF+
M*A/C?<V.QR&6KW>FS+DLU];K:$7SO.XWGOV-3/.;D_-?]NUS8.":XFH/NR?8
M^P2[$U5/ON]HCJW;/+QFQJ,I0_(Y^T>72WIS(X0,H/)9P0TGAE 9VWCF)DF-
ME;OSA<NBSL6#7+B+*^_ NM00 >WC7=G72)98#.TI](#H<:CW[4 T%X",A4"W
M.*XNL B$&P''R$A0Y@.Y+6&)EC[706J7!J(T'MPTN5=^_G43 6-PN-OPEAD1
M/G$B.Y%<MD[]-S"7E3C9D-Q,.-P)\C=P5TCR +K.##/+L#>PR&!IN&O'439>
MSE%IC36=+NL'[JPP&V_MY')&0<431!+[<TGEW!C%X1QT6&*#.[Q7$Y%3K=^8
M6N[L4LOUU/+1+K7\*%++CI>C#W8TCL$0_ND9\.9]96/E-1V2I4[*S0?Y+8V5
M+,ZVM]+MHW3Z%JFQ\$JA48B_B2<_^_)*=D.4<47=YD<$P 8C\[^_ZWQWS0V;
M=,;-VND$HW-_&V4_OC#%4?P7FL[5UV@<L[1-NH/Y;JNFH7<[TZ";1#<7IK5O
M">,]/W^%5+\\L)NFJ[(<U_SYM;^^Q9=JPD8[%?K%$[+M-AUP4[<P(9+]Q8GX
MMOMN.D4@IB"6,ZI41K669G#WV6BOT^H%G>Y1T.GW]]<V<0\'/S3.'Q:[4 \&
M_L/T0-FIK-RF_<,FG>#MQF<U;WGYR7'E)S)MW5XO&/2.UH[FJY]SWR_0Z07]
M3N>;Q[^Y;-17OG[G3QFVW]C*V4R-%2PX'*+7;YVU-VR>D89IZ/6/@V%=4=YT
MQSL:3?NH&[1:M=/KMI;B6[9I]=EK#[XS=-U758;QL*3_KCV'KI7_FP["S;?%
MU]U)%F;8Z@2=X]IV7W.>;CJ4)S<-Q_U@V&K=RBS\%06RP0F\5DP_I<ALV7P\
M/]EU:0?]UB 8#&]G:9[P1'1;W:#3&=ZSA'Z-7KV?@^3F"^_Q5/N6P=RQ>OCN
MQ?LT.?@*(WVW)/=L9V#_VQ>J,;^'M6GW@^-636L\E!$(FKQ7L\SOTQQ_DQ1A
M,J/NO_N9_N/@J#\,CH?=1[($G5;0Z\* ^C6+[S%MD;4VSKD:+S.$$)DH2K0^
M?0/G&+SMNE_TW*R;@RVPO->?NT]V64!]'0^.@M[1LQ=0U)M]W*KW[2-^BSK]
M)EGNN+*\F?QVOFW5>C#3DW0)A_!?7+1U-])KU@YZPW[0[M\HO9V_)KV/?1Y:
MP1",D*.;O<>-YN%;M.SCM?T?U6#N62U\]^+MFY-?WKQ]\^G-J^L35[NUN7N_
M7=L.;VU1U".<AD<UF/MVW*O9G$6XNH]43G_8"5K'CR:5$_3[1T'[:/"0COQ+
M-54$#/>1JP;O^)UK_LE#S7VG'W3[QX][E_R29@S!@"#$JKCC*8&QM;K!4=W(
M>Z@(2] ZZH'1^:!QKI<JBRX9%E+7V*[N^+V'0S"WCQZ+DOK*#?M(PENOJ@")
M3 *:,[#-$W>A85<,ZH?8<PLD'!\%W<'MI-L?1Z*YP5Q]LHO3#P;=3M"^I33K
M$YX(.% '@Z UN)VXWR[?_"1\I%O(-^]\UP<V.1SC^ZY=D2[X@;5H^(/YI,/^
M<=#K?66F^S:-[HV-NFVRZ1 []KCFZ3RWT[+3"EKM^[;I[BTQM#;)N4V6'TQ9
MOUZ:\MP$&=3H$-3HO9M]=R&IVR2=?:R #0:#6N#ON0DH3$2O'_2[VYZ%?Z_6
MU9!LT*]W"^GHC0S_;\Q0WW!O6[AX!-/;JZ<9UB2M_\*0G]&<MMO8[K%I(<!7
M#WE7&_#$_,6U6P#\EG_\_N;3OQ[A3#RJP=QR?3+C[(S#100VS!V_;K<;',-I
M>E0W*QXJ=38(!JVCIC:7!PFE?%2YRBYWD:Q'$44Y&8^7!-F/A*AIGF^!5;_7
M/@K:O7;0/:IU!VQLSNYOP2RT@]XQ4@5]NU&__]CM>79)7_VYQ-Z%O9>$GUS4
MUNX9V:$[V_[)VO8_$@90%>'K,9%5=7>(8G5$L>,=HMBC0!3[ET(LW3KWG05%
MO5^(KX?"T'WU!;DW".K^7.-/$M$W8ONK"Y40,#JS;'M[ KJVU00,GXB8RK!<
M$=):OIPCC_-_!+_< LIZ#J"LRZIXO6C]].!S]P0!Y)I\E2KBY7I_26OV6P):
M&S1"7FV*JM:(B/:O9JCF35[JOF'7'L42-*..7?.0F\V')F2_VYOO)SPKU]83
M[Z3P=N<;3]B=%-[OK#PD%*'TSOC3+)TS?S,:9(2O/X9S' RO[+&@$K8'E/I=
M.YI'CTI8:TBX4T#"%Z=$^#8E^J"[#F#OM=O]H%L//%P3K7R2T>O;Z8[ZJ#D(
M-<;]7:_.H',4#%H;=.O=]>KL=8:#H-7?7$YN-[=VFF:+%-D4?:(7\</)/$HB
M(EA$3_/>EB/H#5M![V@# )X[7Y!NT&L/@U8=+?6!0NP;9X,^4/LM!P>>? :D
MU^J"^OSV'-"6U':U>X/@J-Y >.^EA_4[OT6Z-XY\BLSY1?CE[A4%UKKU^AM
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M<+NE_G$+IF&E]5*4F2=2;P1[1\L,A0*WLU=39-<^"\S9B'=]+.I 9$J>=?U
M86Y2_T,&B@!/C7/V]U+2@DK-O4UNP2>"RW1,)K-X1!S1JLVHXS+I6;]14#DT
MAZM)1CV:T7&L+DD_-[$8KU'8U7W">K3IZ"-O#I4G[TQ8&E:-WZ[SU^I4;DMJ
MT*F'HD6W6(F^0VIS:=T9:.@L5Y%Z=47J?[4B?:U&F3:->M=K4CP#016" ;+
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MS;+T"I:")1P^^!&&.2(U->8UA0F-!9HW0/5S$2ZH_G*9.&^(;TQO6!T1=^+
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MMH<!E]WF%RCE<Y3V18PH)0O<> MD"L)\ XGF+ LGR-OJ3Q16'M$0$!< Y(\
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MJIYXVH_TGO")]Z"CV4GOK4DO'WV1(%&Y)?J,7C:A/+&%6>#0$24B57$1C?/
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M;L06+60XE$XI7'M&*YQ$WOT]M4X@89QIP37Z8:"I'H391UB_2@\%Z:]"S4/
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M4*13O2 ;0']#"\N2X:W/[X.W&KK1O@[!LFQI;L2U#F7='+6!_9L#.QW-%/Z
M8 !-LF]SG),Q6HC8ZKFP.KG>AV@7HVW]E@B!/Z@,I!G%+/RI*HJZA]*8A3<7
M?L/";QB1SYHF#/)QG&H*FOH"PT;WH; A"SF#O*KP'IQG+G!KTKOIN.0?DAV]
M]6>!YPZMPMCEU_2P7"18M<@DUT?1 >&0E6<$!QC9Q7T-)BF/#N.K_WUT<HB\
M[C52#Q$\"ERAD3L@/[7U\?*_FZ?-VLF;0YH!.DRZ"U4Q](SNP*/CH^L"VXU?
M/7M3.SXZM/?RU /(-M]X<U@[?=.@A^+/)Z>ULZ/#_8RL28U>41*9ZX##QL<W
MCH]JQ\<GYLAM<^2-P]/:F],W7S+RHU,8WEEAY!:.]/2\=G1^K@?>/*J='3?V
MZ_;;4 2D:IW5M'*S(+J00/>HLR-1GXWFC\1V@R(Z01=40D)PTE)_IN!X-0N.
MV1&.5P+OW.J/>B$:LL&<[[YXSJJ3UE,8?<*?A\[4PXJ-:1KA!T%TP*\@YE:E
MQND0:)I7.M7T$WE]7ARGKD5+73\\K%I9N1F6.+,XM#EG@H;LDL^![SJ6=V42
MCH-T1Q;1XU6GX9Z8\0B&.U+4*^<&19<Z(S3;@4M+-7I$5W_$SUMB EY,5!H7
M#YX[+E?+,F1"'?Y*9(0.HZ(G#8I1-3$LO(RV.T1'/<N[B-94C[5DF.#NX520
MYDG;L39Q*S&#B(:S97T2%:L,<3#-ZG91OS/+"?QWL(2\6SEYISV .X3;2)(-
MG1E5,(A&DU^!B(.'&)L3_X73@:,\KL/:#1\L>F=,OBHR$!.Q!N+YT/Y!,F)<
M@4DX(OI7;F$)S^]<=7N2]=970D1) YIU" ZSAZ/V/6?@^<@)1*QWZ!W?!]Z?
M')PPGVJA>93=+@'<NMEWU8G5RT.:W"8$GWX@K,C8\2+[$7-"-3(H4:,1TPJ?
M;B9Y@8.!BZ7^3DM')SL<6]@U0';R4&TES<<D-&1%*7T1:6S+['9)1^?5/AW=
MLZ/:Z6'#JK@1CAK'M2/2I)>\H[=P4@9NI&&-2N;HC"I:ETP7C=.(2%EX!?5I
M5L34M-XL+;#<N!5XLURZ0V+OR4$BCXF;NOCZX\K7Q]H2']DH'UZP>$BY$>!^
M</MJ>BA\HW(\)_77,6K7[65ZO]Z9MHRTRHLIA1Y[3N"@RTD"JKKQX*FZ]B;(
M?+3-*W.;TVTD$XVR?>W8%YJ8W=*+I^WLHE&<?3C[3,[ I'/#"U]7&P OBL)1
MB@_&\S2E'[BE:<9IQ"(]]#T*.<*)@"LQ<$P63#]$'Y):B!@M0^#R!U<1EH9;
MA3!AO ZYQ^F48YI^B'E';QBK?J#BA\I#4\S6N)$>*GG =>O2"'9+AWK.'I57
MH:9FBRQ>FG<>]LZ19NKJO<JZ41D_//+.$!4Z'F[C+^IFM_0W*;S*J:K*!:(5
M4/9<32TT+!DF 3DT,(W< VJOJCZVM;%N,ZM*,Y;]P1OEY/BT=G)Z7.5C')V<
MH6.SSXMMS=MNE2TR(ALVW\&Y#CN<1Y1>Y?80=P]IM;C_#9K2H8"">' UR76H
MGCP1[J=N(6!UEGGG<2[#69KZ>:T!P]HCIZ36:!SO\W4T448^?U1;E5KV,#'M
M8P6$M=3,CSEN)(F>)5:J;O_QX('=H*L>E%WP)*2YQ%-H!$DM8]4H"R9W+S[M
M4(H9U,V(*TPU#N10PUL]6'6,3AF\J!0,DSQ18)2/L%T3ZZ;$LI8Z1V=5B0<9
M3IBQJE5/B%/\NH<]M]/"18+'@AGM1/ED<J4$$LN<-Z)G27\+BW.&LF5P$*8I
MA_=DSZJ'"C=%WH1HGJCKHC1X+@U1%1\Z+J'W8L-IXDYVV*@R-JJQPT:M/SUV
M@?Z"\I]#]/V1_326OI$I7,W^-XIRPC:8B8%_66LRJY#';:XHCWM6MZ\Z-ZV;
MBT[KVN[<7-UV/[0P6;O*E-:*1?*LWJ+[ ;66HUEA.0M%227R2J\T5J*3T9EO
M25:7^-OU_#( 1([?F^)<X#M.%+OJ.*1 )!/]NY34JZ)D!V>G>7APA9AC&$@@
MT2=4EO;506-KK7 IT?9M\-(1K0/S7A$(8#/F6X$,.,8L^%O%1WS[B.89O.*
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M;PZ(?,[#.M<I7K=Q-E1GA 6L)&5X9\N78M?]1+^+L%8[>SNX!>@MCEWR.%#
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MF##W8NX3.T'=">H:!35S!]W/4R>)/ I58@@,QS$.HXF+'EX"7PG(C/##X/X
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MN,[P071X^0EQT4PV ;A.8O'#3@Y_5"J 2*'4D[F;D]%**6O+@K;#(_PR@QR
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M)8' B@3EUDI^9UPT$:OR,F5@#THK]TI*5'%L^KQV+N)\4$M.G$\< RW5W7/
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MGUP?C6J!A?. !*&E<H5,'U^H5*B8V#)!G7KV)8*Q9T!>^BZXPR%=.'JI53T
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M_V.8)7;YSC#%F4EJ#HWO"W;!)1Z*5W%V(S$J&?WG? L.S-*E<<U25V@.LZU
MZ<5KZ^QM^Z96^=N#-JK^TE_:%YT2HX^ LBLC!-E5EC4ZCZGO^6>Y88H<I\LT
MR%MPC1'+1/'"JC*(S(V?8PP1RVKE;B8/$7F/RDK"#QQ$KD]UHB81 3+0NZJC
MP+)WY)Q+1T2,-KAR5&*"4 ,-"A*:0J87W"*&I@E#VG(,"GE!H_4=I5&97J*6
M$:[0UN:?5A#NG*$LMV[YBG_U&W6UKZLP8!6(+NM_P#2U=4O50-.GD?\33W/Y
M 9E)*G+%/:EPDZCR-E'5-&38ZH3-PJB#)G>JD>7C9'8QOB,<D)A@1 2I0U0@
M6GB;G.*P,^*2>184,9L6"D-RQ246]=YBIBGU5O-R($$4U9KAJ$5O&H=KK<Z[
MDJWU>NW]]VUC;Z_:E^UNZ]KNW%S<?FC;_=;_VA>W-[WV/S^V;R[:/:MU=W?=
MN6B]O8:_W=KO;Z_AXSW[]LJ^[5YV;EK=?]F]]ZUNNV?_T;F^MB_;=^V;2_OV
MQFZW+M[+QT6B>O9=J]OO7'R\;G7Y/9WNQ<</O7X+7R3#^=?M1QL>9W_LOFM?
MXAMQ,!^O^Q;\@;_5NOR]T[OMVMWVNQ8.X9U=.2%8E7ZKWZ[9+1C/]>T%_@;_
M>7-[8^A#F37^X18>TRW-'X< KX:K[\:^[KQ[W[^]XJ$8<^G<_-[N]3^T;_JP
M*.69U7"U6A?__-CIPFAKM"CT#WSK9:=W=]O#6927M+X:R5B=3B/Q:AS6K_"J
M5HUG\>#=L8O;0I,E_M9F-3?VF!BWUPKTQNKWZ5W=)@.&<MV@8=N?$3ZSVZ!7
MGY':H/=PD,)A*B910,@PWYEMR09AY81JWYCO=<2Y%GTI4YLCH](I8U=B(H76
MD-NE41J*2K+81(XQ0'6/3@,;JK$2=I,(T+2LM<70:U\PJX*,3QM%E0^VGGVP
M4"& L24D"P(C@_?H1S^Y W!"7$R./3T]U6-W6+\/'^OVO\*4@YB8+7WTX#/8
M5PM'F__"O>LG[G_J8*+5+<WLDQM$2( 7?CL2[*D'Z-IXHQDX%X[H>I06U[%Q
MB/^;/$L=:I:N2!&-R,*6G*:5J[O-<)!X,W^KYR42E4;/':81%C9I/.QZ[>I5
M6O.O<YLM$SQ^LPL>EX/'1[O@\0L4(OW'L;W1WW]P_GW8.(%9_.3\^C75?Z??
M_F W&G7[GQ];-_T..(:=W]GK@U]<JY_!%[NXONU]1&^V]?;V8]_^T.K^H]VW
MNIW>/[8Y<7T+MH"#""AF1'8_8UDG([$>,2#)U!4Z6FE%7OPI_ED1#M)/9C<M
M35]$"5/\,T=?5,42M6<8SN@O^S75(5U_SO? U!NA(L=?U6T<74C-+GW^$,S2
MX:)5:QJ%]Y&#<9]A2F@>-JO28(H/'28&\T86;.5QLZD6N^XGBI-/O,";>'^Z
M&1H$DX-PC;B2$8^5U90]"+PELB+@;&_M?7NE9UM8>S39ATX4(4 +*4^Y]Y#E
M#(<8W5/1:5XLY#-$<U)Z/:IH7YS""J)%FZ59!Z$3C9CR':FPPDC8S<J_-X/8
M('O>U!<,JLB*51COZ^_05\)4+W%M50.O"^CJQ=#J.7.SRACJ0R_XX:=?*WY?
M;YYX0?XYOCM.OB;:&73[GK//NME  Z\-;0WOOP@#-"C$$T2A*P['(G3RZB#_
MB.3_"I#_[\0OV9W"E9S"P>N>PH[J?J!MCMTI-!?[#Y=[$OM@Y"1$0@HV'K7+
M#BOL-0NLOIB(_S%C[H?!_0'FIU&$H_ )N](+2UG,S$(#1YKHC+W/W*S0C56_
M"_Q[$)I?Y>P@L^>A?<G97UU#HGC;8LL-$";W6QJX]M%AS6X>-D_(J,#?\/K)
MKX_K=@LY!;$.U)->B)BF?G"'W-N C1*J2(%1/A!VD>C9F*X?WI:QJNU4U):J
MJ.'KJJ@K]G^LG/^STU)56HI(YT'69NB64<.G3%L5W4B+O<0K14*@D@+L3\)_
M70'^2,^<83B9N!'W^HV<(':$^)Z)7C2S9^;E<>LEPYO!7RK\@T>@ER"$<2*D
MAYOOZ!TV29"8)Q29EW3$?YP&0\EOJ*^PMT-C1[I>(GO&NG/2QK$;($SI$3U:
M\&O\&=5A8;4<*KZQ'S[1ZL!/Z'_5K0^9LT9.%W*2C1A77<M:' 2P$W;RY/JP
M\!/8S@=L2"#$]".78!](6TDUKM(<^C'TTPDUA2CLANJQA$J?X5(6H8-B0O3
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ML5E,J08N/!]5P#_/&KFF]@?7\XW7@^M=E/C:O6]<9I_]V:'43*J.08KJR(V
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M7-E."_;A!18_%3Q]9\JX#^J%#+$=F7'[V%3GN!,,G%++'S4*V_3X!/0E-[V
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MV,,G.39E"$&)/%FBG?$NECKS40(Z=C)>K;7W*3$O=0\#AW=]\A(CQ:21Z_K
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M?B(YJX,_6S^"=IOW3U,%\?W44K9#D];O+N/O+]_\O?HTF\([W[CZP!R^5[_
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MW02F[JPO-7]#A;_%2*F\CPX!6K:8G)M?9699P:/V:BF\H?K&O>FD+\SGF</
MXS@GJP),>]%)S6RA[.,5:KOAWL%9W6$X$'VHWSR$QECC,V6H*^NA)=MNU+5.
MAJ[T2CGE$0HJY!QQV+)6Z]:T5G>]Y5PIJ]+IAU)M9G_*:DUQ -_:?"+$M%_
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MG,=:5GY5Y5<=2G.(^5IK+3R&N'&K;+ME-V#] *\L:D,\I7[2TPYWFA>VBT[
MONY62^MD&$7^ML;PE=(WZ#<R^P9YCGH[]5EO80>!<B)#WAK5D+>4(6^=:LC;
M]D/>&M60MQ,?\H9SF CB&R5<0EI&9E\H-^/CWDYJMAL00I[(($6B<ZW[)9C
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M$TA30J%]QL=A]2]N5'8<9&?S7+FQL':BB!L_ID*:376,AP66[G(0HE'\6&)
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M<:HRW<6!@YX:3!U$?4\B7"I+7OO@[)5W!+Y>&-Y/<MHH;V3R$XP69XIT7I!
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M^-4*,V;#Q&2-J6[R7TWU&1^N;=I#*Z#DL&[/5-NQ+\EDE@F:""!5F0NJP2>
M7 ;Q[2KXWE,S@?).P[4*!EE=HU,SXEZ>KCIMYYT&:Q7:"KU8/C6G5".U.78L
M(PZS',NR4_<#-5Z8%-$*G62A,TFET00 N40<*MFT%2\8@I!07W415,,D+P'#
MF]YW3RBD5]TU2.$YKS9S$8 [3,!&JC3VW!.3%.V\DVWM/$!<^0B*N3H[T3,/
M-@//S S@E( T'MDX(\$*QKP0T>=9\<2RI>V\DR+M*BFR(H)9LK D5MR3F.3(
M\$.&X<:8I*3,8R0BQ[H4GN1[#!@*X4BV;99$+$VI73OO('Z["N(?SQ4 !:U0
M(F^I/A?>B+P"+XPS_E(5?\3])^V\ ^?MJK/J>*X":H.T^C/; 2?7?J:"0S"O
M'<N+70@,8V%X"W6#C1!%8'TC2=4P'^W 07W'?()IP5-=^)7!AJ9'!8_P2RQW
MC3T/:V84?VRZ!F6P9Q=O JNJG7?2H9U(.N1;I_BP."YFT4Y>T:6J4=!G,184
M<4'DS\T/Q)(UTL%$RN5D\$<8,8:,%\(_2/HL"> 47_:Z1)ZLY+%\.:&P?,8R
M3IB?GA>-@\&@[T;5S!H_XF!"$_M>>$U;F.2$C[^83N"!_M6'XD/\=/F(M; 6
MQQ7%*YQ#/.;BE"5OW22E=)Y8!DY3/'+!?(YM$Y":1@52DP92TZE :E8JP!-$
MI\D!PP>E-BV1"QY0&L3-M,*W.2I\F^* ;)8@UJ@'1ZPY #1-;W=HFBZ'IK$=
M^PL8)ZXYI-T!3SVRT3_/AB#.-C/P[R=3L&>0L^'7E&9*'?-VIL)S]"GRKQNP
M,]4&101\.G*]RU%@6>]V6H93Q?SQ<EEO-7,I52.F.Q]?J-&Z9-J)/%HLAQ81
M\EC2Z]E.+&M8/.OY%YDMX\7DC,^H9OIP#(;M%!TN^UGA(Z>Y&9WFV^.14F_(
MZYB)\8]@T%/YH(V=9T98X$$9,%LZ=_H,$R@FO3T3([CYLXA97DW+$FGWR$/#
M_>" 6QK2[#F!B^TUL.5$<;QL]U[^F7@^'^0-/-DVO,CQHY@U!N=,P]1=$\D)
M&W.&IFSS^=.!!907V"8($,PK@F*2&2&LS*?V<W:I#_\*3(^[-=PQP-FJ('@I
M*VC':4/E*KB.+2C"YSICQ[K)?5AT,.C9,2=7'<P4]'ET5S;LH">%0\/)S$K6
M0M W--BB_.P8=!]\-/[KT&N.N5@6=BRCTQW%6I#$_)?@* 6\+7^MYXWU13,L
M,,+GI2ZZ4,2!;X*95_%6\9>:\\8G< "\V4%9**W0U,"FETAD:B5-D2>%=X?_
M$D]?[-S0;>YC?D.4 -TU^.O$#HM/;!_%GJ;$TL)4L42]7 E7TF XB]5CZ;TB
ML+>Y18\C=9A-I&5-FF05MP4*R-^Y2//E-.4IG+4)W(B,+X>XQ^_?W/43=QT$
M32"#6\OEJ7R>M^*!LF;_\IG9%+<"N1C8)L4^7\?F<!R7$0Q#K\OC4R>E=+-F
M'[)R:($\=9^4\RCWL.>*MVA1^!$(A8DAK"QX=AR#-*+0;F"QFL02O "-Y 6P
M&!MA=3[(;-!CARLIR_$$"BU\_QU+@)(:%X6X,C<K':Z?A\]>46<H$ADX6CMY
M*S%GX5]08X3-);TA_5R,/.(_0_F!-DI2V2E\%5#: <;$N$;@@4GYL/D-&0[C
M(@H5+3-2-QUK%(Z2D0;#REN:ZS[6#4S$1&112+?1QV)*=Y0H?EKQ\JB03<?E
M/#-CNNOA"'!.6)"'0D#.:=)M%;S++-"OZ-)FT?1H"0J).40U+ XFW!@1>W%G
M\0KDA#Z7![//NY>;)_JK;!"_M]&V==#TS<\!37MZPN]L%SW)_-P$=S1:_!!>
MZ )X]\YZ<>6A9?5!UYQ\@<?RJ+^J*/U<4[?@NZ^.^UU<\&<7KS2AUX!2HX8'
MU()B8+K/[6DN#BWGE3LR(>"-S3!E \MY9#EQ9X4:C<G;Z+P?F:Y'=C[_"WA6
MP@WA[<=7RBT^*D1@PH<;X*<._6BWM)#!4-?B1!V''#CQ(0M;M%T-90>XT:H1
M\&)PS#WJ/QAW]&(]VOB^Y&_S!-@+.'1<_M/;_T#7#Q89,Q#,[,>4(=H/>)X$
MO&#@:]GHV8+ FDK)"Q=5'V(?@WI+GAMZI. )CW6>N^2'/"-2Q@2_/H*_P@^,
M8$A/<=D #5':!O:/(-O$_&0.&"'RHT?BFJSD]*P>R9H[5UBR=.ZRS-\+."6\
M/VKL_BC;7A;..,D+(#DHE?'Q(? 9P3)J@F64)2PCF!/WB$G49YM;1S%?"8S9
MB8C>2)X5 9",][C4-O :9BR,C[ZD24>3VT_2'#4DBIP"##!D,B7NN(9ITP0Q
MD&\>&:TAK%UH@T7/&$KI@XQDL3! E_8IFV%H")\M"WZH3D/?KVS):DT],\M;
M>\"/F%YR1K]YC+LX_!=/\- /EC/\OLZXPC76VE5KUDB86-U"/5HTL?Z\4&E#
ME\[H$B.#APOX;VQJY7JBPO+*F4L*[9AQ8^<6>4_Q9CE?)&C!&;.''&/ $)ZK
M#K<?_1X*XZ<_*5[.145<TO$*82[]&)!!TL&FA\?;0'4#]\Z]4(WBJM,I4(UW
MZV'B@7\C1(2=Z ;#A:GH'&LMEKP*J#%JV@B? !X=_!+C*:'AHXG,!M^HL/BX
M#(-/!UC!BQ^!/] )!ZJ_\O A3V:$U46D?V.JS11VH92+BM#15#$/2X0I!KD(
M>> &PH#9OL5[$[%B;>*\R!!_8!O,M68AYI<F/N+A<N(S'@:,L#578(.6M^\U
MU\O4+.""%AJ#?ERX5)ZPWZ? @"8I4O)P$#:*/@L\(="4>"J%<X1LO^!YO>0%
M$Q&=2#/#6N#<P\4;2<0H13 2W5U&&1JN]+TQ.##,O5)YL'QI>)MXF7))SL"G
M6KSY.GF+A[:XX- 3N<GPUPHZ+9KHN!($(+O+B])&J:]Q%>HG=8Z07C#X$V^R
M'P]]T<V(R1JZ^HBO$J&OPI.2XLDL,O:ZW3W*G=4+-226P9A2]Y#%12'&.'G+
M$5=/&(A;5#LH[H8."$MOZG!P[SE-0F=*K'N)',5_S0/J2@A%4&^H$WC%,8=,
ME&$)\5$\?N?UDAO18E2A^CFI?;C/DF0W<N2]M+)15&=2QI?1]%T?VP\3%)R)
M'C")^336[5]$&J.8"I<-5DU8Q;U"40O0*OZ.@<<P:<.WISR(:@E0^7*'1V$G
M%W/\F<MEMN.M8@_XR47STL-D_IRSLT^$@#(<8^:D_G8\4J32P3-4Q!GRC*K(
MIH;6PPN+S9R@ZAZ7XB13W>5 F[&Z(G_L>+$/87U'%"D!OV. J,&BWT0Z6-&3
M%*I!DEE?C1:,Y;'(=>"**-:U('IDHC*H1$M#,HO%, <7_WS2U5LT))6D(6FZ
M:>;5"Y6!H5-'EBDOLD0$008JDON&Z;8E[3:^G0D# AKT&$R4LE=Z<65IF9HJ
MR]1"F%4V&J$U)YPY#FM$F*QAPI670HG25V'>T8N#.L8!(-0NLBJ,6'0C1Z$U
MP0O/7-G]T:RZ/]*Z/[I5]\?F(XJ+8-ZJL:1J!CFE9I#BKU Y>T*69*S6D*.P
M?I'^[OTBO9U'&6]E*V>NA-S.RB_RI!^9QW27:N0QS_P"QN,4+_O^':M\*UBW
MH736KOXM>:2P8_P4*U,Q@EA_@CC:*1424.((K&V,NRISR28![DE!,H[65GQ,
MK*1,D!6@>$L.*XP)?L/TDWI_]_A-K3=[&@+,SM<NTX :0IA%AS=VV:F@-$2/
MBO\B8AT[:O013'2A>F,$V1NP&"\IYH@GOAS;FJG\'RKC(64<4V&PB6/S81M\
M#-LHB?QV)(!M6YU^5I3D+?GVZ US =$3-X]7?C(-L>=<OUAK>R8&1?IL.+8)
M F?$=,\4F8I8%8V0I@N72=:(FZ)_#JZ!_J*;%IT!AC<"GN03137;V/HK")$V
M(3/3AQ<$;>$;.Q]L<"0F)?9Q6HW)<:K%,;#T0T!)(^F,W7*F_[9)/=R0U#'8
MIS@9TVC]M@EK;$#8L?.:SJTD)T3/!M4A#[BP",AT QUJ.Q-S")+$9KR!]0:4
MY;/H2\2)S<^B-6:)0@W!V)F8.J6C"OP.*\O^$2?PIT%8Z;.P0?&IA9_#9I@U
M4K'\QQR)WCQ>'Q/P(F=N&6!4G@H?*-ILQYI/*V:*,Q/;4$<)O1*J)MU@?P5T
MX%)Y:7% +UL,)40/0/1DSPO2N(U'-:+5_5]]9*/M!:NH7\%N*>PTF(EK&OEL
MNN^[YB#@UIL(QBU<0>'8X;-CAS=W*$>#M+>5B9MU@L*6QGEAKMG'V&6+G[N8
M-2V:".6T:27$OAY1F]_4]*EZG&<:!\X+$YFZ)>[[@0I:]LT,68<>;,EI1<;<
MONIHWWJ<@O_0)XABB@EQU-4'J&@X_%G6LPX\V))3"CM,<9)<A89'2/<SK, .
MYX'C*+BPK2=L"*+RAA!P,U$+H*84E2ZM!3AXH&Y%1=N:6K-8O'_^@'\W_?%]
MV&O_&[WO9W/$EI27M6L'R@#4LTY6V/9^%#K0,%$-XE)/62"[SJGT@X W>?W\
M@DN#>"T+U3LC4E*G',RK%UM$MW8NPXJX7")^EYW Z>&\508UKY+ @JZX3;RN
MVB3<8*\G]G?YRE#>X0,M(RVJ=ROY;[ZR<QYS6Q JJM_ 92.*I*V7\"+4W9Z5
MMO>XC[(%D?KKU^'%-V1:),K,OE*9%C<H=B;3NE=#%V1S7EE'KF5GDY7,:61:
M_\GMWVX QX@#O&T#;Z;COE/=Y\%YH];2&LV>UFBW+]:]/R]O_2;+6XLCPRJ=
MW6@@VCTBN*%F]2\]-GP'#BCBB2SJ[T@K_RILGAN/L][#""7,6@$8:?!&H]9O
MGETW:O-%V>K_()1),6>V[D3B1MY3S$X_T-$T#W<TK7R/9FFT8GZ)I;6?RJ%J
M83+5<;:J.LZT.LY>5<=9U7%6=9Q5'>>^ZCA/OY+S .C>4<QNEXK/Q0T6Z%/G
MT=)$+  [ ,_(5F\QRFX/9V@6VAZ.4L(I27B-/N@6@LL6&\TML*M4O*%\07H_
MBS9>2#MIIN42@;Y>X>@JUH5Z%]ATICRIJDRQHA(XCU\DL=?3:"/=[+PS3R'=
MD(L*;G,?1<<I3R]L;A-U"K>(\&W/0IAL*K1 $1['5 D\6106?PS^>^J:J!.4
ML)2#V2^FZ]B4^@O1+RGO)THX.(P<=@BNV*$P3V /-[_]AVJ@1>6*;ZQ5]H1*
M)CB7]T;>!)A@L$PL'A&/*AF"0I&\FWE\Z(8WHO"FYZ2"&>Q#P93O]#)/O-R0
M)PH\/6DLA!?:3YPEU@&(W?%**B=5"D0RA_W@_;4B48-3U7230Q)Q^!8)$T75
MK=%:5\K"3B:.S7RT83GTW]Q>Q.-XL^\E=@(GEKY2OSCVY=PCXKA38Y.@C["T
M=LCQ#3E?*+QR+-9BO?!:ZUYEW=*QD0J\5@([EQ?74A;6HMZ'Z-N>^LH2L)UO
M25)F'G*YX0TN\*Y]DDP4C:M$!<B['@28I1_M#UDKY0ZDC9Z,\*\3.&,&XU.$
MJ=?]KX#/:%%U]:\ -C>:<7A8,: ;IU<B<F=LTN&8&<\%(BYNCU^4.ROM^=#5
MU8=N+XJ/N8/G2'/8PF*G#;Q4^,!+&7+!.3D2['T."RXQ A,LN/#!22Y;/E3S
M/?_=*WQ22TK*Z'V5)0-3UPS'++</^FDRM9P98Q]$.70AGN>*1>+^9J>6(K<P
M+;H-'Y]=GT\N5+FR*I96O[K."Q^T7) _F:LNR7(Z6?W$;"==7)+'O/X6H9(Y
M _@U4<0+1[<>9RU>%K)F=8>R'7=Q1Y1;M/QS!!RH$,:@Q.WAH)XX!P;1YEY8
MA#XT!PGJ,=^WX%^O8P='QF %% C<>H.?G "OX_#N<VB* @8R%@B 7PO"(G W
MM7"*P1H"%MI]04#H1:L$4?8$Y$[X!(G&+;[EJ<$T5%#1)N9A?,(J1&E *T*)
M<538!434J6X:W$XF@,B(G!S8D1.'!R?F?QF%(<!(XEZ('VY?MKW$+Z BX%N%
MMZMZ8T:-""(WL=^;F1\/RCL>OL9>KGI6WSF;V"C;52<QSF'^< 87E^6K>(L+
M]X-PTIYE?%9'+AL3%5J)&I<8(X<?92@%N5A&0<*'+A4CE96$5%:72V62<7RN
M![(=1[J.HA">B B3R)-344;1MD777XA;RE^#L+--6XG)]U"<3]% 1%#KP2RV
MP6Q"/HH?B>Y]C&/C%+LA;-;T!0;<%4'!XO1/XD5T*Y[!$Z%&W/F-OV(A!.H.
M#X2SBQ#>+\PB_QB7E!V(X0TT$&^/S_#$+_%M>;'W.W@!^^9.<+;+5^B%B0FT
MY2HV=JM2-2HV=<;:2L.6))I8!L(X $<4FY9X3))2_L@1%/P0%X_"&61/^036
M"Q]X9=8+2[]^2L2?&';3@%^?==>P1,=H:%WH0Q_ML=@29M(><<!Z<P_..?FX
MO$_.1QEGQ#248Z-8>!C=ZM[XQC;P/Y_^"DP0)/CSG#S@C=9,.,2-PH%\[0L5
M-T#B O^BQ+92UJSK>K&Q[2D72.R0RA2J9-'R2C@3&G\!KS>F20L@RAT/&U''
MS.(0J8CD0IT@ ]W^#LOS:%8,ZAOG'X-6MDQXN!&+@ KP5P=DBHFR9:*#BN#J
MGS29RQ(21!&8X)K(@=G?J3'*<$&R' XX] "E>ROK3MM5W6E:W6F_JCLM!_-6
M=:=5W>E;J#NMJD[SKSJM[UYU2MVT>2:J?D$;A&J\?G'U_&SSE"<G+/!NIV@+
MW+E0HQVH? N'L+QW]]17'%&!-(P1[YF6#<>:*7@I.+1'$@H&_L\!HC"(Q:?#
MBHD&KFN^Q*I\5DY'#^?/7HE3(]<<AVT#4\<75!:A1+CM+O+;@]FRX5)R]I3+
M)%@;X4T]S[TRI;P9KD<#GNQECU.P9]43%1.@P#!K+H%0-($X%2(IS.TX5H2!
MFZ:=B;%O<2B5:*?1)':^JHE#Y# L,?>D,$I"Z74K,5(^H>U"'2>! ^>3^"JO
M_:"X#%8$>'[J:1UCFIY:(L%UI=C[8SAPMIAT?8;%$C*R^#+QZ05O"HU@MY1H
MZNX1QRDV/MFBQ\4D<,W"O2P(,#^&IL(G7XHA8C/$FW5>Z3X3L(4,(XH(N)C4
M M3C9BK]N;*\MK!;]%6?[>D*I:R4N#_]/.X/ORA_Q2\*3]3)U4MG4Q1T=EGK
M839@ACW>NJG8" ;O159KO@( [U4T(#U,7(4CR84Y(?(,5&#AL@GJ^L"FNH+%
M"93SF2Q>62 4<PJ.^4+28Q:-*9(5#3;VSZ,=P6L9>*JP6>,L8>@SCT]7I^=*
MTR;^JK.RE6P6Q*]9BX,VN "'X%?=93';,<S0<C2M>*DX\FPP\"@RZ,<_NJ!5
MXO7X-/N*FWI@;#(O3*:6C$GR/<I"#2O8F!OHUGQ5KB(3@QSZEH#G=<^Q"54S
M@D6C@B:!J1D9[&C OZ!'$H6F8A*%Y_'1'O<D\M4<9T3]"DJ2%V+?-UA,&M%F
M];GQIR+=3QZ%'@DM H]#)R'!ND?I#WQP7)>@_(LQ7U(?'[=9NK4\XB)DL[@7
M:K3<D1LIJX\EJV6R[G +E G1TFI"H"M)ZS^ZM1IU6Z#JCCJ'YD;'7ZES3\TH
M_J_4&_ GHOI[$$7^*V.V(@ILAHR!#72^;/T+#AA)0LE@$R*WC..LJ>2/IHLC
MXH\T3 ;16Y!B4HY*,>7)R%E-EG7787^,# :P@Q'!</Y*LC0GK(6)*GU4+ TS
M,6JEBFH>W+0+',8;3+SA&#:",:TA/LC"LCCN\)JN+,U=Y%V./;P85=1C"C/2
M962[XXQP"J/!B\*7 A.V3$L1QXM0&JA?W99JS<4&*<'[PWBI&9GBL9FN"CKL
MV*9#I0=BE'?\L7@?XN7%G@?R&)^PYO[,1SA1T=/[<4S6(^^%7LW662N UUVQ
M_5T. AXE5E?2Z]G <:3XSI*P,K'H!A5L\XY>LJ0M64VJ1-6D"T[JAJ4HF<HZ
M.E591TI91Z-6E75LGI.N2C"J$HRJ!./X2S"R)X'V5:#1R*% H[XSB/MJ"R9K
M0\PZ:ZK8\PM7!\/&\P^$])(_U-1JHF8=O[GN@/=AHHI@@NSH5]+F^.C#O\ M
M(L-3(_'LNP&/!& PT'4,^:]1Z.2@9V6S(5BUNFOBN"#].\.I$,$ Y+CM1X%+
MLE9-CD(P=;&_AC*;"@]LTQ0]@QGQ.80\R&D8\3(&3UB]CB?J$8 >2&Q0&P'V
MJ.("HIE)[% &2L1NJ!Y#-V9RR%AL;24Y [%4CE4.;%9H =8-3D<E3S6,[BB<
MX=9AE,BH0$J[\4S$SO8_'RAK?/F96=[:8P%/CTPLN&AD_XC6"GCH!\L9?E\7
M;<8UU@::UZR1"#EW"A4XF#WW+CA!8[M2:%MEK3 I[E"%A9$SHQ2,/3B4O3X4
M!/,4$6@81OO#CCL"&O2"*%.>%M)(QD54#P4__-XBZ*'%6)TI.BX%/!&6$@*=
M7(/RYV%J7,CS80BW)4.*V'^GNRX:<)-HUA&-$*2A+]1YN#1,2*DX.UH;U1_-
MK5-OQ+LCX(GB\! XJ3XY3%<V]/Y?]MZTN7$D21O\CE\!TW:-98Y!:A[@5=4M
M6^55FV-9I=R4ZJWM3V40&930"0)L )12\^O7W2,""%PD2 (D**%MICLED4"$
MA[N'GX_+F@&)>B/>]0/C\E&0DC<H^5&D49F&2"5V%,81WW)7BSL6A<Y5"FN<
MPA'ZH_>4LW1"\<G=4\,NN/HDL%^#!-8:<K]*PLF1C!F4)%&2O)G87RRSV'6J
M3-V*6ZDC[#TQ9S7*M!"R'.>ZP ;GWO)Y-%N1=X5SM-L'9*I$!LB?R>1PO"),
M$[GI4@0^(*Q$08(PZQ+!^M62<THDB;ZLP8F7%\F#Z,Y[)D*^'G8W:V#W6H/H
MM]'-$I!O0<O5E#L#V$JJKT!!-T1=RVO.)2\EB\OS1"-*6V4EB3ZT<F<**VG$
MT(C10/ )=I#*UUCT:6HZ53#UHDRN1%VS?@@N%YV@-N]73V1O?2;SMQ?Z9Q>]
M'N&%49XK31T]ESIT%XD*M1CACXM1F$=DWI_._"GNQHA-;[B?!'J;S.XI52WQ
MD^7=E\J?!0]TY_-^ 5EXG_]^OEA,BT3+D *=D%X]:X!H:( 4+5+?N$B?8=$^
M_)M9OHL>$Z)T)N'O4LHF2DI:2I%=]FB:IF@JUP6U!I)N,\4/:&5I',LDFC:,
M%V(.2PB;E*(&#JS94NJIDD:>X(U(+P3"+:6\F.=&X1#^%'[<= '?^\@9LF;B
M0L^NEY9*"DG G*1>M0ZZD7]VW5.US':2#U:U44'/3>Y7W9DZUE,6;="HSB+9
M*W6)-]%GWR@)7[!UIIYZL,RC$X[YN&Y@[C?A6YV6H/I;)^&3[W%H9:O%UAU[
MG=8^I>M5N;2#5)68,$\6F"JFQ+^\$RW^78%?EWE,00]:F(_U%$;/D"A/FH+R
M%"D%#CNI?-R@(AZD9L+=2#H7]F*)*9101OOXBSS?X&@^EOC8U'+1-.*ULC.;
MN@JEO<==H)P80V3Q@_;SB4#@24=A2 '__26Q,][V9@>T<>YH1W^*.G#X&N&A
MV 'P&'4&8,#<T!XMWZ;0>9)D?"^\AU X0+8[8S_(W:>E&&NA"@F+%_$2[1G&
M,OCAW*\L[$YDC "KN*&$TQNF3",FB.8T"[,JJL**/BS.*S;[E%)DV< H 8H,
M$0?!JS*$,UOR>Y1.050_,==R4'5PQI.DT'))X9&QNXXB$6RE&\1%8KN&@^L&
M4"EAA6U3)C-JRV3RRF2Z;9G,%@ &;7U,6Q_S<NICMAQN^M*+9HZ!6]*OH"RF
MM^NXO'66?&W<E?&*$B#3V9X*K8SSRV=>)=WPJ(Q>/IJC6?H$VV#I(FTDC*"Y
MATW@I&0%CFG*0)>#(RBNJ7X[Q\I:P=I_B4W+R*C\13P4+;Q?I#48/NNYIB7E
MTW)-0>U/T4&6=4/BW1J4$9@AV65C&7D7D<;S$4H6BY_1<$>5= [+6,EB#X/*
M];U,!<$\ 3*B)0,>\C'GT6/PM>BN/^M/OAV&#$>+/=48N:L3S\+ZP>*!DI\I
MX@R_JZ<7?^.[U&C&N#>N.YJQ0L0?V;]](_JW-5B2_N;7F]NW:P(;>[8DER=Z
MZ2;Z;<ZQ5K*B1?&-8^\(?&1PRSB)E8HJ)9X@^\82"1B@?VKX4.;OD2<G$R+X
M3+"UR)A%A4;^OC+_#^C!3^MZ/D>$[3=7M]=OBZ5VMX[B;8[V .<008=P'&K1
MXLR+VD(QA&WJK B\)^\0E)B%[L6MNG0SX<%E/IPX =2WFO@.Z%V>;@&J\]B2
M"#5S3-0TU(GRMJC$*P$\I#0V>[SD\"05\$>1/_K*_!M,?-4S]Z?X)0F5VZ]=
MY3Z^U>5B,$2CT7+T-Q^_WJQ3MR<41RYSGJ4G!97BC9KKLJT >)S,I"6A',,Z
M3GX,9QG"EIX55.K ZZS0IA-BBE2)%#HHV:GE3%=\C@-6.]B/]BPNYR$;.%W&
M+?*-#YXS8WX0UXW1I&"ZDGG+*@5X>7(QFFJ MK/X/M?G(=R!H,CA\^@-TZI@
M=Z+&[8FA88W.$5X9X';$I6JIK^C>*L1Z/7KO;.5'6Z 8KR$< @%D<>>YJT!C
MC@AQV)D%R*+#S(.:EGJOGJ=+#\4I)1_U*IX/MD. )HU7/951M-;*B'QR"M'A
M#0]S^YXFEJR4-(I,GT5%*W<Y]P&YW]BW00-]192+VY+8-'P>%S)I/-C!JYM$
ML"/&,!(F7=1K OZ"!Q9>*(W$&>X!+=6E1^"68/NE95O6ZZY1+OR3FNBAQ[7'
M")E"-: ><;U4SS[-(1-3-;&;>N-B#-FNC7FP<_GYD[12;]@]JM-OLO.[%BMU
MS4L25NH@,8PCE]_W'EGY)#H0KFEB/5YL 5]=R7&5I5^=N_S,>K)) L[@/PMT
MMW)3UDIIJG)'7:.FBDBN2Y*G9OW$H5/*W ]_@5=9O&!?MY9@UUC3!Y'3-[0X
M>&"[<Z05#SM&#P,C2>#T!A9AX&)YL>@ (Q5%$ I$#&4FE8@WOG^PV5R/%_R!
M36FFJ?X;:$.PGMZ(!;Z__O";6-%;+'^6W_SX@TVY$N$A"5]_\_[C]=N4U85K
MI!_A*5A-RD.B&.8,J&Q-=*(ER\WP$][*G_)TD)>AJ28#,H&DINVC1B<:N84#
MJHZ6'M]! K;)HX_;/'I>'KW7YM%?6QZ]RG1T7CJ].)W<9M0;FE$OYO@V:UYA
MUMRL(&O>KWC:!SFK=PC7_Y7GC)7:\GI*G,N^,>$23"9U!ZY_O-4Y1]#ZSFF!
MFLRCUY8IW)K\94/+.YQK[=FJCQ0Z/)>ML')&7_2+(*8\U=\R-^ T%?..I9\0
MV^C1W-CR6;Z:SZ=L5'F'@Z_]?/YA7Z:.2,'Z%!.FFT'ELG'.'8[OT%*@DIBW
M)CU9OA@E+*),"*2\%*WICS(F%QB\?KI0)*AA2+:92Q>2SW_&<(<RBOF"!I*6
M61$UILMGJ3WL\E%&;C*?OI;IS?29P.R434L\UDAUZXV1Y[+@2CNP<.V<=JL@
MXK -7*=6LJF]KZX8?$0]TOJG^"\X3%L9[10=+ _>,%ODAYCVSG:]!8^><B_Y
M_&:*';.!+!G# Z>F<V_&',[4&&P.LM'F9&^#D6DWX0_DO[<72XL'HGE@%GZO
MI9@,]QKOCC?^R98+_H%'#^/!O%F=OX+Z+QRJUZ,G&6)AXFN4@<-&AF>;ILE*
M8&0[^*[/?1:7 &I12WWA)KQ[1D2DT#BVV^.861X\%^"?Z18*<0@H@Y+\N9@;
M8H)%P DBYUK0LVB8A<,%.%8EU!!+WY&EA=0.*\\&XU=P8ASWR97)P>QRJ:S$
MET/O.2(39TPMES&Y+IDGF"YBU)6<9!\P44_))W;$;IL$6"5L*O9H>ZL@@VV*
M(W*B^3A;24QJ4H<K2Z'X>5FI6D5J/>+M0C(%&W5,24*)+"5?Q6J!>5VD.,<_
MSBMK3.9_R6X2L4Z%K;.=[*3/16LT)F@D&(3\.T^E4.L0U_S11>/8WQ&9!9;R
M*#,[@OT1BUF7[;'B.:E]44V1N!36 CY)J>#?TT1T5*&(>(BR>>1<"[@I.8E=
MM&K)NEJ' WNEWRTX(^*'PZ5O#GF1E86BV^&&K/,BLR\+;9,F&:2CNJA;\U3,
MM-*;%AJ":K>HZ #,ESF.)X&RSVBZNFKR6<LEOSMC^T"7]H%6RCXP\*;A"C5,
M)W#E3<JSQ,HMZ2E-@ERGZ4^@LTE)2@CY6+UHA0I7  FN =A.JF1$L*(*_>#G
M%ZI5QG7Q/:: 3SS<WKGH#6PW$>I>^\FDF#IL3NF0R7 T27ZYMAX7I6 J>74;
M:8B,D-92\)\\I2#N\ );A+><6\)@ 3D,[:5CJVAI9>R+J)./Q\JC2/E:J8OH
M<EPYFM0E1^/JY*A$'C)?V%(2M5Z<"GA3*Y2OOU_N*E %>9GHG1$8E#+ +\ES
M13>"IIC8B<N!A&#E.&N1V@0 0U*$+K@.(-XN9NWBF0P'R)Q4D"S*/'-M4G_2
M)O7SDOK]-JG_@I/ZQ\C@M^GZ9J7KVU[W35G[O1/MYMY3&[9/P7;JL@)KS9XC
MM#O/!$6-?)$MDQYHG@GV<><;+7Z*0):*0_!>[N"!(R(AHB1],/GFQF20NMW:
M4O:=@P2'XH ]$3WW5)*!=QKF2(HV]]=F<\ZFOG** ]13_,91FI5 %_5J4"8F
M)SP&LB>C<00)$7D@(BV#YI[!<;UXV#]8W?T;FSG@28O<5\GGLYDF4P(V)3T$
MW@4(LDQ%4<.%\/+3#XLG+RX0PB'*9EO1S(C4>[$L)$!PVT3RYG,F9R/V0?E-
M;T9PN 8'H48:+%8+-6V3&;XN4"/X-T7=-:Z4 ]#A:JT9P]FI$1JOY6BY3S/B
M7 ]'M$7ZIT,L!*\-Q$^\C^@E<T=<\X4>PM=E_4>E>D;+JYZAC2>1P]57-4<F
M:RNAZ1Z@AN:S2*'EI6N1*3 YJ(XY]9P\Z'Z9J$5(89&$-60 S5GQABPN!,_R
M4?$K0F"6D(^8M.3,5'[$^N=Y]N/(SCNO*H%7+:52Z;S4TER.'![+@)26J,.!
MHH%)22PA.LK4S.@)\,@Y0Y^F8@"(7?CY$%Q7K/JBL;F&;H<*@P@=9_/)MSQA
M(_/'4D.H[!/C/F8/,'%DFKU8L)E-4SR(YRS=A5WZ#(@C $JC8Z))'7:XDMV]
MW+:3<WZ5,)KR2W=&SXN>D=Q/B$"03W I:59)!=?X\4 +FHD"-^HGWL$95CP:
MJ/#Y:@WN9%+WB+@WSV]U93&Z6,VNQ;>5$7>[$3UE#JMVA4!86S[J!)^G4>*E
MZC?8:8_:P: J6TEMV1T<-\M&;??<E,3.,?IG[.N)-CM._$A\1=E-9/AKF]KO
M#W.,V\UY*<,6ASA&44R97\8%-[4TMAV>7>?SD3+1F6<#WHLU=5;R6]A%&(/N
M$$"/G!P!!PR_QV/6L/0Z+[P&-P(LSO9GFY![%-OSCL'NZ>X0%L82*\MF2D[%
MC@UJ&>@3YKJF\NOFX)\=Q'V@C<B_5\9ZV\UP*2,:&5;>O;?Z?6;B@L!Y*GL&
MN[_Z"$<QJ/@H:KUD"X^&XG2Q$*GSP<3(%U@)@H!;T82VP@EI.>/1;JE*,__Y
M5&$^%?CP&EXBR@PX#@M.>H4;IJY%,)=<=]B^,J*#1Q*Q^C:,_6<,6J]H^=$D
M#[:X8S.)2T8[FJ:I$D&:B1LT2$2^_[V:B6;T>SA(Z:.399VHP:12WR4.DE&+
M%LJ.IJ/M:)FEI>(NXFJFHXDVAA7^C\1E@BAY?R$3N:CLFT;;B'(O:=CC)K1H
M@U:J5@N_Q_?)R[B1$>0YSN*Q2C-V%RIS163!*>Z,+W7-!]3J7PT' B1!\(O6
MC!D,.4@)R97S$5'$G:62RC<\DGV>IIC&WUY0# ?"(P+3R8U%; _L$<,-S"VL
M.5>#.KCQ]7-42!3#!]];W3\(0PN]#BIAHT09E[H(0#]_4 .^YVB5KY7JSUK+
M43^KXR9YH??G3]]NM(GL>Q&PNA)3)PM+ R]ZQF$. H@&8[(K9+.5'P@6%CHA
MFAI5,,:(0]TF_Z(E5$3T>2S>CF9PQ-'<8JY'A RID7E<,C&XKQKHB-UN^>94
MG_0[;?5)7O6)V5:?;)^Q/[4BE'9"0UN@L@>[;X5@H!1QQ#;!_T@C/+AR9Q]%
M ]..@ 6[O4")C0XZ9A5F1UQV8U[H[WV;6%8-Y42>!P)ORR5)Y.W58BG:8B*D
MVXKMMEHGO(*CQ&V[Q.S,#=(3^6<*0AC9-]]9.6*)UC8.6A@7W4;3N ,M3HNM
M7\N%_EN\!FD%86\LXZX1Q=,"957<5XX6ED(?Y%#JACIQPM#X8^_Q#>KOX8L$
MQQYUL"(@>V(]=Y0]3KY_'54PTVT'P.7$@?A(WZ9;'#ZHX0'Q!D_+I\XY<%O@
MHX$A(+]E7FC*'5]J'!?3*7"=^&;EN.Z88[-'KC+Y6#<^=XS%#9[ZU/:GJP5W
MF[F?J,&A8]$0XM3FR4>*N#3D-8 ;'MQ08!G+$6<MVG2X\\T?*?S04G32B'LH
M8&XE0@34[TOI,^Z[63BN%FB(XAP/MY"71'H "#9>"B1]>)\Z<^0-]<S++\:5
M%MSP?ZOF<5T0M73M#3H&Z >L O3B@?+>T\5!5 5.^@5%O\-3/U,;-]'D/9:%
MG'<G5;_B,#HNND_B:I=HIC$J&1G3D:Z^+3;.^^$I ^"#8#S:/DC<F_?7_^?S
M!Z#%6S"004P6L'-\[(,U([\0G4QD2T/&HO+2!U$LY[OK/;DJ?**8X)XL'X)M
M,7<6F3:)0!S6[."@[4#$?41'N3='A =8$G <V.D,=42PPAY #%#80$F0Z?F<
MHTW/]'OFW?O6\@$VX[-[$C!UO%]^+0(!'Z)6N XC1&IT5V<S$ ]1<HAB@J(I
M/>>0?/69QWCA@DA8\0P*R@E71:)'T7*?-56V!;" ZJO/^&3"S?>5*/%1'[=R
MY40=F_'R$"G7A.;Q*+\7ET!IG")XQF(M1<19N7/KT?-IBF.<@4F%J##@JDX:
MMWB2"'5A7 22QWJ:9+VFZQ!AO0G+8A4P,/OBV<5<U9ZF4KG-/W@MZKKE13'R
M ILE-X\R)^_ &<,\G,VII(Q[%JD3$4[$6)#-<5)![G"4/9K#813V7R[DM.@Y
MAEF9YMASBE5:[CT/11&Q1=&ONA:XPYV9G$^ER$<.0[+I@TMVB>VZWJ.T,8"+
M$8.:6R8D-C*@'&],BS?VO^K&N'T0033$$#9)<OD"4(!TC,0-0 LO(B]]D$?F
MY"KA[]X='!#CHH:%83BP)@0%-]7$-1^;$3SO?@?K]+!EFG;ES*(A]7(<%2A6
M_%MF.E5CA9 '3U-L4/TKCBMU<+?0#<@-?WX1>YA7\R/E:L]5E1X74B0L7 PA
M8P*+&P&VCT)E1)6T&%_FTJ63=/$2:_FCEA$VSEC!BM_%=/^HC[6S(6VJHTL7
M$,3CA'A2HL_%2YT(%-NO&M7O<WP@>L;*M4.UM$2%!9!F""4^SFV7YK#)+GI;
MPL:D?B==/RFF0I-+RUSQ1;18/*,8.)D,R6R=K%J).Q"6R(G<,/&])[R7Z5OB
M3HR?*GP;CHV%S?[-%D441 G7?WJW7J'TB6)"6;#.1Q)H(8[KDETI_UZ!7P:2
M)1I)I&F)S2B1%7F3F^BU@[B8*E5&+ZS?1XX+3A=D1%Y16$_)]04*7A)$B/ /
M%98FAY>7[RNM^-'0 9$DPAD-Z%4R@903V\=1%PV\.C78P0ZTR-#D@EN "\5+
M.(.$U\DKTY51W_!X"V0KY%FLE"#E/#@:P"Z$3*.=1A-?A$3A8QWKZ4*/JY[0
MB';H#]XJ)*KRSR+DDP57GT])X9E-N@U+SF2>.>U3&[P,0'YR*F("FF) 2P6
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M#?]KH$/FK7P*'/F,*UKR^RUJ8*0^'_QEC(Y(QMC4(><O!G.B BKZ(L=0YAO
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MG'9 (- ?_LM:+'^YUFWY(>(B^32!CT%,$'- >V+1B>U^9-UU1Y:(D0?J>2$
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MV=%6+7I'I+-Y=CF>@-H\@0;-#6)W-9N!\0[Z %=?=Y7MVL/?Z^RC'42'?OL
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MC@Y?<+PNH%CCM)7JFTO?>;[O/0$=<D>.;]58FONHA,\TJ;BIM'NAQR\]UG2
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M"E G%#2.WH4N7PW6&7\W.@B/-IJP0840:7L/..'HV K-%-?@ RS<93-!O:]
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MIL'!P*+/?2NTP#!\YJ_'22%PPV!)Q=3VIZM%$&)53,!K-O"[/I.E0S9F9UC
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MG):%,&-E<7.XW3'I6('_:\P(*\I&A8*8%J;TF<+3 K6+[U05F$[9];ZE95W
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M*A+>C8CM+O>^(3;6:HG-?O]8,DU2Q<Y[9<)OEOU?(^\_MR&5Y?J]J/CY<>T
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M2G+RY9-SN3T0FYWD?<&R&.>58ZB!:V"G?L>M+GQ6%H(LB6[KE35M&S1V#$"
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M^7W?>\9L@LE$G8[8YXR=*4F>^):0AKQCBZ \T;X>_EC#?S^VC*Q^-M?^N7T
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M L(#C1\IS2';*446&S\L6CQLO%,0-@N\3", C#$6=>A2;KL=?\V1VWB@A4V
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MHQU ;W7R.U&V*4#5HUF%/3J<@_>!V*^$(+&P+^NK@20[N$"C7&'?333-@%I
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ML\\1*M1'X*NN*\@*YZHC\%C7%61Y,]$1^*U+4/QSX(KV$7BO2\!$AZYP]X[
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MUFGRL@L%6A_0NA87=-X)_OLDS,:KDY1->)'M!1RZ)>LG>+]C>/L%FT$&G.<
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M7CWI%DQNT2ABG,TO/*T4GQEQPU97%?O]"U"4?P>S%<6#>,JM_D[8ZR!N-VR
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MO4^'D))X[,<>^[$GT1[</ZUQO:8]&/H,KZ!^FFNZEC'6.L455SOELC99SI[
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M2T'G/"-AO6;3)!82X@#N:2CI,U@L8I+Z<*VTKD+_.8M'-MVP5 K"Y97(!3>
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M1":E"5(E+890P#CAGI(CHL]R;.2!TLK"@FIQ0D7N-*U8]6/(MO][PAP2Y)A
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M'1'+1R$@(&V:X!;DK 8T<-R-H-$;Y- E$AX$[R7*Z J6,5<+_+54<G.,C'@
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METD]1;]Q@G/",$[.JC,9%* 5XS =>YR\IQAOX&'0)N:A\!U)PAHV>Z79+UK
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M(2K)AN#]JAE>DD9UWOZ=+3+GLXV>/K:9;V1_$CPDH<-;RL8UF"2/41^IJ(.
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M#3G&#IVN++#H!F"PO_/L2%^2XVL@O4<92)[GMO(\HZ4[$2V'4!DNN 1J^5F
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MN+(=I=_9Q?@\Z_Q;XJ9MN$5>4!W:$NV\H@PEBJT5+MNT8QR&R9CHV*A,&/O
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MA^L[QI:ZJ1Z]?/?J/[@U'OUV_ON;%_\/4$L#!!0    ( *V,;EO8R+W4U$L
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M4WZ% N(?$#F<"Q42#8#VWFBS\/WBC\FW0\Y6^KKB.3T2&< $$VJ7CV+NB("
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MRCVZ]&0UVV"'!1C;P,G)@B";:(DO:$M3=&^;@6$'YXD@7UT,T4Q0JSKGMFB
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M)%,UZ?2 FJ(EHJT*RUBA1\!V5%C8<_C[7#(W@B5LK& 7X28ZA_2NQ;@]QM:
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M#R&0*VJZVMB7@'098R&W+B8\ @R.TB.9<+:YR<*ZDK'M74R4/S%YSG@&VJ8
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M81\?&O9QK\,^=DRPRV(?6S;:&A.,UG>(0RPD.#H0SN9)6LU_+V68#8K%CB#
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M!O^2!#P8XCP'@Q[D&:,4^1 U(T^P9Y3C@N-'_5Y-95Q1RVW(X5AHBAG32/V
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MYC(P:2@-:C:KW?E+&Z1:VH&/0;5\@EV4.%NO4;UH!)*L' NRFEV@N):HGD"
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MTA=IG31J) _51:YGT'JN<KKSGZV@PU12 WP8'>?Z4\;Z7G0:SK44;3]1J/%
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MD ?X6/PO2)TY4E;@K#BN>G7F0A*G:["!U9)8L&JCS@-7TA/L?SNEMWL)\5U
M-(OS/VH==^K47P:[:-*E7U8C[S>OVDWN:BUA/^C2<5F<_[$^P;QRDMVLW3&K
MVV1SI_X#3+KVSZKD_1=U#?WCW#A> /A^1WZT7YEU#<M#\47$G_32Y> F$7F^
M=CPNP-_O\'[):_8;.U]>L#I\-]CQ4%'J^YTTSMC_\U(+<3L?BWI!%A=[<$3"
MD!^6RK(,;\)VSHQ_?1O3;%%V0ECSTLFK(]Z*[76RR^/5,,^L.FQ& ?M$TMG@
MG.^F4F95.*.P&?SV02F"99S+B0<_R8D'(0Z%.^CV :AGK%NU?:)-I@=Q,-8C
MH+X?F0;G8D$;F8P@CH %93O_7:+[0R2Z$VYI)S:-@SXZ_4 ;G?Y<BDX/<6PV
MIL5AO%J"L4,<%E?(#M1+,68'M0BW$.EN!^NX&C;BAT*DU8C1@:F-H)7#R5@3
M,A,BT=V 6\[(59,B?..@$382(NUVH Y<;P3F@TBC":+;M*VBPPW*L'07];!T
M$&GN@%I6<)@&H73B&]:B@ R5*" 0AZ(S=C>Y< J! 7$\N@%W6NY:@CY 'H4V
MR Y+8$MT@R<U!$;<+G> FO<X1(H-"+NL@,F%UGT:(K6ND!U86_<WO8C&DK_I
M4/4WA3@:ZY+@M  6#G*?9">]8=U)#^*8=('MMBN:[<3/&W;BGQ0[7X@CM!5Z
MW(9.:_D*<4SL0!U6DZ:YY\ER7)E[0J38#;#+-E*_:PYUUFYCV=KM0F?M!G&(
MMDN8RU"NGG)4>ZQSO3T6Q'';@ JW944V.X(X %I\EDWW8\0Z9#\!VE!52&;Y
M5<KN \2_;Y4MI?@!0!(.NI%P")"$PVXD' $DX<A*0O/X-+R+V(%4',U)S&XI
MR.=/]$G^,YSIOA[L3KQ\]O6IU&#J1,(Q0!*.NY'P'" )S[N1\ (@"2^ZD? 2
M( DO[>L:NQP(+8/R:'I.XT\SXL\^T.;SZ44BJ>SA+'7;HL1\(#KEKO]E9!)
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MCW@E6:Q"W:(WHL-I?.0,]7#/<@:\1I'O.F[L'U9YAE-N'O=O(PT6JHPCE^N
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MX;.RCTV<BLGZ#L[9/,6LQ;MTQ@4:!(=45,9<4/D@L\+#B=B_WZ-X2B( ?#
ML\J35(=M#-A'23J,KMFLCI?LCE@D_$JN\!R1*. [YCGC,PKEAVH8%'=&;U]?
M7-KES0PC"#.P&UX7R>:!KN3)"8.X%2K;,2V?R6,RQY.8_9*GGRV",$);;RPH
MV\)%)@)!>3((JF'Z^BQK VC41^>#4IUO\HCQQ8$.$M],$,TA+ K)S3<8&!NW
M!I/K7E'HT:_R[+04V.ZGH+,?D^N%>594=I )<%"-B\Y&[RL)8 >XIFDFY^F
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MK?A0AJ2M3!@@CH0#6H?MK&JE^78&FV8C6@>:AW' KL?Q4K0!<_<R07039.F
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M>,N<\!P0)[]Y(#-L6M\YE1YDT+UUB(=9A*3M.4R$@FFC6R\=$J;Q'@=POE,
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MYH)-K>"HV@YEKK45-J^BI-IR;P$P2&<K<JIFR%E+C<GW&$=5(:JSRO#[+2N
MJN[L"*"8?.BJQU:5U(.QT'ID5/W@XX$P1RH[UJE"J1""[1"9FI<CA&'X,8P5
M\U(TX (0)B^+K!"8&E\%$,QM  ,1([6O,H?0:,Q>.:2DY#3J0C=V"-4C4"J4
M,]89RQGT-VB9A2A>G89>DL2KEG-%PR$>84V0(K(35EEX%:P*&H!A(GWXYC\1
M%N]1_3 @5/.?<T8NWNLU1NM2C4M"[O;O4+S&WFY#$Q^KO'2M3]/ 8-(>' EI
M!\!4/Z2SWEQD]8"#$PE3)94'QH+&,T-CRGK-AF+0$S[BXH3+5$GF@;&@HK!P
MF;)> L$:+&"HF3M&0$W=9K* 6%#*3I!-E=(N "L[^WRU0M3O.'I@UV1_-ATU
M/7,"!FS#)$*1_T%N+L3B;5">K ]]@NJ/Q\(WYT=-%5TAE!0Q*J*EBS@EJ -Z
M)W\L PC$Y29_H>Z=IA[U0V;AZS]&69)34N!IDZ;UD2"8%KY%$&56/B0%H*S8
M$V'@695Z,3 ;AXPX#JU*OP2:'9>5&:56]E280"SL]::M)/<TPJ1/.$B)%3F+
M'Z+?O##3/NK!D.UK0B,4WTL-FI L2(05H%?W$QDP[&QW*N9U%!!#[24ENB"Z
MR-(,HR*;2W_W0,#:,$+'UPAZMZ^%6 /-#20':/X&(L79T_52AF_^$]_']WF
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M&HF&/EH-N)T/7." V+N=%W;R0M1C/EQ(%HZ*T@TH?+<E6M[MB?8WTD54Z0=
MM/.Z8RHUI%^<J!=F&XS1S!Y1]@<TT=A1QT[BB>KG= &8S"-7[^UTAE(O@ 8Y
M>L WUORHW0I*Z0.XJ\TI".]I0(E.&1!K6>=*5/(6FVM4U C6*M'&66M0V8YQ
M/B7"NLMLI4BKR9*UTJ0-Y>0X*Q$I@6&27/8=1HE:,0B3U8# 3@QJMEX5JK$N
M;O"F#&H?I [7:,,;46&_TH> (/4_(<YB/Z/,F$7E35VYV:@0PM'J>=B'4LGI
M$URU^:4-@K_-B5\&!#$-&;]<HI67A>E7+THT=:(/,((H?466O"I_YU5W>;F[
M+=,:;[T@TB:U6&V7L1L" OO9'7IY0*Q&+PM 3<^L,#AGS,LMVMXAK,C=QM*#
MS;9!I1>&:K31!0>*R#ZE.>.$FU<$=TD!_369D>>WLZY_&7I,440NW5]5FXN@
M#&._\3LA37N.<;4P].Y0^--7P0HG+U=9&/[10C"[2_+4\"Z[DNJKZ=K\TU/O
MD=R MWO"N;??O'S]]<NWW[_*8=+?./[II1_C/XZ_DK-5CK_BH<8GE=[E13W3
M_5.S=^Q 'R>GI/:9Q\TRP\T/)GNK(KG<9JHZ4JZF=W,%X:>Q(EMCO$3XIZ]>
M$P"Y'OW3#^,$+7_Z*L49ZB-2FM<Z7]UX>2W*0,*KXWQ5T["QRZG!JU(B;[@2
MT9/'.TPC)CA>!<-9BCK.*<FCP:M2'F\-RZ/1?7H@>;0;6$]%'@U>E?+XVK \
MVLD2AR[  \F&AW]"QPV7A:7(OC%TR.0W04:3<L#]D=.C?,S\Y7UMR=1O^4S5
M4X0\I)Z'L<K7.7HZ#:8&;.Q3,E8<_I7B^LZPV:H7;,TX3>@'$AV E.,%=0*"
MA+"VE.KW LNF?24J"MD(YC/BQH?QKE:Y.>!U2$3%I,0I86@IR1_,2W*VS'-)
MZ4OKT.)CH![]>2=F7"FF'XW?5R\0FI7Q^"1Q8#UY^"<D+RX+JRNM*,J@XP%&
M21;2D/T% KM_C25')VF<K&5^9L5,?H! WU3E%ZU2;"?[#QZMAAGV=MI&/G81
MR7A72<MT^. RHJ]7,=[3BC>TC!^BMZ_S+3%4#)B)_O Y8Q<6CWV5N/C1!5W5
M*L))-&V)AF.93< 'DIV<D@F=.0"V5C(5A1]TG8;&]*JA/(76 *QI"*K)JDHF
M@NB%ND/PSJ,XE@10,B?.!]T'69!LZJ]P0N] M'[T*B'G0,5S?@A"5PTHVJ3H
MH3"/BD33R^C""W!>@SU?G2$<W'NTC<9P6J)"T^B%J\GJ2N(6PA-'NUND4M]Z
MCPX.L"/N284BF,RKA"6,0/1*&3BVWBZ2TC)B'LH3,Q^<,YCO""!F2A%?&'<K
M^0I"%WU5T8$&3NB"5N=3]:C+CTCTN$"?QML=1AN:E%4UCAKV$LTB8%(&DL_&
M2G VHA\,A+,TQ<%=EM*J@=MX_A AG,Q71>.) =-:U.B:S)U F>&5]/G1%%W9
MGWA)X)][.*(5!<T14 -)F4_!=$RL@(N5Z$SG;9P%84:+H%V*3D3#9)11R,A*
M>I(4CG^]:N;/'O.1^^?5EE7$-QN$^$FUFBD/%8?FW<8(@Z?7@HCI<W6C=:XS
MQF#QH4XS-GJ7>J(B_]8)QN$E(*U65WQY3>.LK&D\I0T3HK0Q@'T@.<KH<'R#
MTY>IE,'2#%U]U2RPU=I*MNBHQL0/I:M >EQ?+GHH,)3CTC3@?B)W(]BZ^*8K
MO):(3'N8C?+&66,X]G#A%@X%3J\&^H(3L-1PKG#=&6Y6V>=*?KOQHG=QO'P(
M:-788 %0&25354@ CZ5IRWK2I2WS4H2W9VA'*1W.DG803];OZ;)0FK.LK8P?
MXLAW<O!U$$]67%T6VDM&'EA(4Q=-2R 6<HI9=Y2J<;C3&^"!B*D>86+.2M./
M=:LXBBX[1<"._#?,:(N\JFBWUC-DN)@FG*1IAFY4>"Y/8-:MM8IQ2L_<8S>C
MX>*,#-S3O<<S.0E)E>YU:[]"7H)<:"</_U2M+I>?\OSIOJ&VJB?Z18S;!:S#
MQ]E$Q$S6'8*Q&I)ZW5=='6KJ$U)2EGX*XC7]+O0.3D8&ZJF*C,5%0.YUWTO]
M.*PJE)[I>CU@CMO+_3Z2X,*ZLK%/]J3D,!.4QZUK9QU([4G(BBDA&\G;'U"W
M=>AP"L9"/M%7)S8C 7G9VD].]6; PSTO-;!.U7-I\4Z>L*T;VO;];)OEC5J<
M)V]#:)FH[H'8#$KNUFSO]5<6I/O!)%FBF^SA5K$+DG!M)?.S-B$Q*8BY);QZ
M&^.OOVKPKM%0M7?V9SDDXS(J4!*"T27YMP&#L@!:>K3VXD(O9W X_\K6* _C
M:N,=TSP$RB+;!JW0LXRKW630.$K)QCTOQOW]]%523-&P$?@B9C:.:%K;?%70
M-'L,AFS(RD1OZ<&(V5-;5=@-3>B6J["8"6AO8TIZ9V5G<V?R.ZLW1[=SLG7:
MN+-%*-[:,LE5C)0F:IN5W!^OQR$[RX*K9@78DQQEI+T\[,;EXWW#QQKV^O:^
MUC#?H2,I,T2"JUO%/8L5$>5TIP3A>Y0,+"T6[FE)B\D]B&II-[9,"2W'0K.!
M!<9![S*'14U>//[)"Q2>K\Y:5V>UVT#KYFQ^L,(7W.Y!6RB,U@\"T_;<^F$D
M8I-'"BVX[:[$]Z0D)Q*:Z?HL A[3O+$S5/S_=H/C;+W)(XAWY._+15'95Y^N
M/9PWKT/<2!)JU42N)P9 N9=Z(\ <9WG_H%.Z?1S<H653YIP>@)REHWE%@\A$
MR /YV @-AN<WOODJQYG,HT7H^8WA9T*6<Q=/R=>0L,'H](>C?(N;]F5T%:!L
M?ICL'L!W.@_ Q X> $<@Q5&:4EADV-\0"S=;8Y03?9R-"I>$",A$K8^0+Z9K
MH]I;X#9^\/ RN:[J^@GQ<93/$[@+T8<X!7:,5X,XK4NK#LOD\Q?TA)94),RN
M3]\1QV%W$>/+Q;P<H0-N\ ^%-;FC!<PDPX]1Y0@".I^P=":NO7PB!T@<S(43
M5!(V X#E13:;8M'&0Q=A_,!/BNB?*5"B2%QVPNH2T2."EC?SV:5YQ_A\Z.9\
M1?L3T,XOUY1OF'9N/?@. T:FE<@:D1KQ=D@[<*W&=J-/L[D:WWJ/Y)9*:*;M
ML2D9[)E0TN$,'&O7 _R8_&V1-'NS$?"PI"S6,K"0W,8WV6X7!@@GB^PN#/SY
M:I7OJD-Q;[7?JDW6Z5K.D6P_#&,)YT@%VY.11H.R.4&SY9]9DE\8:%G+990B
MX@2E574^?_H&1XP*X,9SY9)*385)TA!LCYZ2.974''Q,Z W<Y8@;(#G3$+(Z
MEZWUT*IN]/,5MX/7:>@E2; *T'*6T"E+B:LI1_U)G9R'94(\EOIS'4EK]P@;
MWX91I7 *Y[L12<C[@:G[;CCV$5J6;F2(<L)ND)]AF@;#;.;&\]% D*9A\E58
M(P]L&SO27:HGD)QIR%>=RX!PN78ZT6&7T? BP5O$&H?,+N)0,)HH+="R\ED)
M&%ML0H#'-@]U6U[6?KD:-JE!W=2T6%,&QN<BUX-M53_K^6I\NT*/NJGM"DT9
M@ 8\]]\5QUX3#EKL2 F9ED\MYRN@CYFN_2\Q7\3X^)8[[$1: 0G3NT,+V EH
M4=9/AO-5NP/>6"RV/H73TN0>DH#,F39V%7.Y%X#D3.VXAG(9,KO:4"KS9>1X
M6!.8H(E=U>",EG=.>Y["Y5)C13(3)7MJUL*M5L@G!)X_^GGNT#4AN<PBFKO6
M51W:)N>>:0D T)W-0I[6.Q0A[(67T2K&VWP*-#]+2R?MH0N?G:'%B9<+EO<8
MQIE0SF88S5<L^'&6'AH1'62?G#_N0B^B@(>K,NU/J8,3#RCV]ES/WC*!U;*:
MUA\Z3#:)5_EH-FQ6?X[<R=.:JUR)VD=+M<IJ4U,X33W.LOK&R'D]K_.ZUC)L
M/)JJ0:9+CT9C<_%U5T=$<L6UT;HMVVX]O(]7-\$Z(A=FGZ8@^'Z<1?11:Q&'
M@5^[K1K4Y3JW#JG=1\SG21H0IJ/A$YF5"3.DU0Q<%?M=:S*0-*?72MW]Q-=A
MJ$"@S7*,EQ9@LL3WPB-YOV3+=6E8JL_UHN4L2;+MKE%)W;,=8U%F 4$_:Z!7
M<GG[P-</[M8W  LS3<^JD+M62Q7Z7#G !G8)7T.5! 2I4#"MHH>$SYNB::3P
M(.V_83OHG!Z>?&J,7%G/B>#3/2V C'%*^T!6:%RK)8@PM_%VI4W#US^8")SX
MM=?H'D49HA]>#8E+'H)T<YHE:;Q%V+9+2_[LK=<8K4OGOZ3GHD[/ISH]3E55
MG]I>V5!U$J0H7:NU$H&.0[5&=R)?_]5DYL0.Y+?Y9G,H$\YO#:R:5\M<V.<5
MLF&/'W<H2E!RLO_@I>0GKE5&1(^;(DJI\ 2'G8BY+IS+8G 4/6\KTLP^673A
M*^UTP7*=ZL*&*,J1625@[C;G4 8$Y7"'REE_*#R \L7%#CV-,?$,R4T,LD%[
M[8@.)J6M"H.D5^\LA%V3T"WAQ@F!\[D_Q4RHK@( 2E)B[FH@U]R\>QT[NM@Q
MPI>4)"]L5G:W,"KM=26 6E5BC0A-FN+@+BL\SPZO^AAN.&2'=EQ'>DP=4. C
M)!QM01'.T XC/\@O&33HO(UQ2FX>]*\EE5S%T'1\:PAG3(3#7ZGA)!D)@<GQ
MN;X!J%'H\OE7?3OQKPJ*<G'AFE5=8 "GEMX^?4_L$PYH^@J]9]&HO".EE!)B
M1!79775&HH5@XEPJ('3#B,)14!FXT#A6 QPC]Z Z8"57D+G05"RJ!MSU]N>0
MXM O%(F,O[]Y+'6QFPLMO?4>9<Z=_OGQ9XSKPU:.N$H+,?Q! J7(E [5F>Q4
M@YB$N#TL%'<'7ZO83':6U.,E&X];EF N;8"=?3^X3DG(,)/'PT;B6J?D5#G-
MIX-M$$'VG)SI3AX$;[&W1%Z9YIMW.;VGF0M\%=/;?SF:61?-X!HF)<3(]8>'
MQ;620>AR>8Y!MPE?ST"<=^$AYKGO17UVI6Y%YS+^8:;;4^> B 9;?!_G0R7H
MJ9YCO24':I6>4% PN!+V(-%0=GF3@IHT7&LHB#"WV7+]-QA??6%R<?2VU6HY
M:/R.UT9 .$![%3\$83BXBD)H,>..MC&YUD 1/:Y;G2OL$-$-3\!P%T=CPP==
M>'NQ ZJ[YQJ>087%K?_9H<)8^B@3C6O-DA+E6KU 6P3H>S*9[BJ,<H96"&.T
M+#-4S;B<G5?Y%A;MG",>'%-QQ I^X;.XU@H^-</?Q%1%*GKSY?+8449&MU.@
MJ1O7$?+@QPD#M:FJ^@-DUPK"IL3M'8@O<D$1/)NC;BXS56[L"8K(^C19X/@^
M2 P6Q=9"I[3Y')V8U,;I*@4"3)"9"PX#B]LR! $]KCTPU;TBJ$\0<=W)$W$^
M_["<PV<L*[9V-ZS#'SY>P,1N[.6W#MVU_G")<5SE)MP @G  E[>N4F>#^V!)
M],',&U37I:W Z]]/.A#,'!0'N*YW.).0,=Q&>*(3W$.8/'7C<QTZ'ET'R>?W
MA)AU8]"\F0H)#A*-3#@^#"-OI!PDKO<^@"PG=EY%N+*<.3'3'9G]7]'^2- "
MX22.(B1TE)1U@XU"234D(,RENC6['++1NM85=2K=J0Y,]J)7$V6)N#EEWF4>
M]J(4B9Y0-"_R5>5AG1?1LM8(]_+B^H:F(88!S<P=_F*O2V OM46)CX-=48O6
MZHVVOXCQP>0>!>-$;_N1Z3(KJ.^^:REU3WDY2X6-<SKI<9\_V];&.] ,V7B[
M#5)94RWUKG9\I+,&4K5>=LI0#66^UB!3/!45-?RNCU1%$EU$P?MM#$&*K*)T
M'/FI9:2D1FUC8*U7&UAK(<K7Q>X@29U+@BGWMP9[1 HYJD"Y=!^ %,U] GI9
MNK_PB +=DO,V(9\@?(;2VUT\-(-KCY000_6W1RRN-8A'B]-Z#NA^$)77<ECL
MZ%RZ)*XJ1DF:!-%-=I<$R\##)GN5EQT\2B27#22*+5?$,(PH  >):UT D.4N
M1 (4KC"S5,IT1]IQC;99A(K9 _%JEBT#0HZ%0L(*<AW?X&>,D A#^4$L'*ZU
M2T:3VYPAR-80-/>6\=M1'M%][GNNB.*G&U2T/J;1%(2#>&GN ;>&YK:#1JT/
M(PB2(26I(6MA<JTJ,,I<]GQ4D;@@#0@F 3?*<XW\./*#,"B/I:LX24[0*L;H
M4(6?QA]02JN&Z5#/(#IT)^^.3NVO9$URYBQR;NOD7++(45)&LQB-U0;&JR"E
MI-!.S@R$KG57B4!W[J25[20J'501F[,H?C%%)XCJ 5,<D!^L*>LN^*.13;WB
M->^P+1%UB+I@$^6T/7]_J@U=,0^O4;<;+SV/\GH?LI-QPIQN=AN?WWMA=ASZ
M><G8!!S*79L<5]\ZHL$!QG0%E&,P[(YR90VIM2;>V,W&PZ*669K*>N[AB)9;
M5!@&-UI< HS5>;8QN+83(GI</YG(MH/@$B'BLBO=Z8[A.]D720R&$@"RY.7:
M\W9_=!$!%&GE)7>YJ$HH^0Y[13XAJ7Y"KP/?Y%L)@$AK1((HT6.! V(0=V'^
M'!8EY&?+QIA><3*X%F0W^Q\NQ6.G;3W& 2.[%E*LZ-&\+KAYF,(SFL0J)G'#
MIU.I[8.^O*^FUHOC*5:VPM@:#YLB^"EM&<7&Q&\'WT8G&7&=49*<QML[XCOG
M3\-CW#TR.EV\>-C:-E*9E+OEZ^$/(+>=:76(>SK61-BP]AM#ED/N%]',82_
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M8<"[9("[,^62B;RI)Y#A[ ,/-:CR<>)5GI48MP>'TD&<WD5K:&BN01842&>
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M5(211\GQ_H^/-P*^)\C_QSJ^?U7^<L'Z\B]'SM= .;AQ@K2;\K?^Q4:'-U:
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MY1(K!#":6 +8P!W;P0@98U8E"]^]P$!PY:BW'OZL]"S"7^XT'5=? B*&V.T
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M, D+?1[[YVB>6E1DYA)'.<J\\ IY][+VF"8.4 [FGD>G#&J//,0QV<W)'9E
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M[\?AOK7(;UY-?8U\%-P[*&:O(_ZRI=V5@^&@<0M554!?0WF6(1KZ:%(_['X
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M71D$8"?A$XG84N4)VDE6GOD^C4\71W^T]' _91" G80@1&RI!&%N8$L=XT5
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MH;6UQ$U[_SB!I2C<9/ISG6*G\8$@\>B>]QQ=(+4W'B&8/.\^2C#!4QZACWS
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M.YQ%:7A?!%FA"II2\ 96@>W7HIZ%[@2%+-><XEE/K42X4"X391R;!G.BX^M
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MX1IL07X.$:HIU%GV&?(UO/W^O_LVZ0T T(6O[K)8EQ?U!T0A[%R'4&IB['X
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M(;M]MDO)^-X*NAT16DUYT>G%8/4%W:8%3FC%'$+T#"=X'>D93J)^;H,+!1Q
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MW>W]X2E+]YNG>E7I%>]5G+[DVE^@PTNLR5EW'SLZ_22 [^I#%5I$P?KZZS+
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M5A2WI+L[-:K@1&H _&>=$8&J0W*HXGU\/C%1BZ1=U4(V:;M _]9S@8?@#V)
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MKG<$,1O0ML!;TV/VIFX_$^0H!-K;(B33MG^=UABF9X</P=:M@A$.[F*/D;,
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M9K[<:Y,BIFL9C5VL,9&P38K^Y9KE<3GD=S2.9>_.*)>PX,4HA_D!H$E-VE5
MZSGP9I4ZI5CU?0.GEF\7BXK)3[Z/$87^F(Z3R*GP\,TEL:M[>@^\FE82I]8F
M:XLLN\MY'V2;*-$]' G[NC=>Q8S IYZR-8M=9Q=M6];!S]>I(X?V40:<JET:
MT1;!2G,MD_L@#K(#?5^)$[R.BISG/0_II<$5,:6#F&;/-T:)\0"N'?UCF-6"
MV[K:'-($Y8PL?Z);$B9[1DF9G\HI;59Q81[(M 6($+Y6ZVMSPZ Y*!UCF6@>
MV<U(NLVM:\3;)*CE-842CS?==C(VQ65[S:P]E/5 -VFRT78B"#OZ5(\5$UH
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M1$7IXJB\55%3>69"/S8OZF5QER=K; MDN^F1G,8T[<68N"^< 1$K^56,H_'
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M\%(.FZ%,4_4BG.)<BV9T]+>>"_V D0>?RZ(K9-R&N%DK\4O?:XKP1RC KT-
M.0U61(-+%_L*KUGY#5[\]B!7,M.+#]V8-ZB"46_+S5LRCF=3SD X,&-E>OU=
M= C,&)[Z7'_-FB>:C6#BAO@0O9 O69I'=/HKBS>8%O4X!C5ST*>'ODSW&,J>
MIB+JRAR9G\'71"ZFGP]"RR(E9^J0T-/<@F^8NYX*UD1F_O)@VM%?/M^L/ERA
MA]5B]>$AQFW>+5&FX7#A85T*PK58@\#[A9H(F 35ZUAJC(@7SMF:=8G]@59
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M?Q1!0;=CI6KA/E0(R)6;HL$$(-D6207E8+/O.)5[\!F#M,5 Q$<B.I2^:IJ
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M"ES5-P710K/J,MDGZZPY+FKV:Y=$JS8;9..@K!@%B 1$M*C%WU1M,30;)]%
M8>T)E)39/<72=)F3JTC)\85%+(A.E#7X2XW)-0#>QXEVIRDSA(I./6F5'A8I
M"E67%LZV. >-&&P$P&=A 3G+]M H$5.)'#%44LJF.BDM;685AIP8&AQJGI0)
M6B/EBUWI$W^/>:#$&I2ST5]\X'U^C3'-$"1\K&MW>C3YG&=7B@$S29(VX*'?
MPE:DP^9!LI-43ZAY:,^3IB].KY$W-/'M9;<+J5A7\CS& 9E.#N5(G4K9&'L
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M0L*ZC1]PVEI-G<6N-'9DD#E2"9AXQ,I"5^8UCM+HB[=!FQQ'MH!73I<1]*4
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MGV9'[)_\B/W3#(AM[*7A[*,Q%V*K?30<333BF'([B]1H^VQGLI^MK56+G=N
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M+!Z2G+ROBR*]P 4F"ZOO\2Z!/B@5])RLUTG^&TXJC^H>Y  (J!".R.!2IY6
MC%K0]&,*' 'TF*6$3B"*ZL<ZF<(!,TR82?."3$VTL^OL.SGHY(UP];IM#;Y\
M(*(CF?DW>K:7"RF%87Y4"&HA8%9!8T@6_6M\0P!;A_Z"DS$('5KK47?9D (5
MAX[.*LO:XLHA*6KMA6F6J^VM1J,'"5JQTG/"@Q!!C5M<,P;!>AC<[F<Z@)&:
MK($9F,.<J!GM!"YJQ%$I/I7/K-'>3;&LTJP@"V5>=NYSD#N3C.EDV,*E"=@<
MLD@0$7Z97@.9.74TG$(5B[HRG<A!WW=P+"TW1"8TOU#4@P9UA9,\4K]S[7+U
MUZ*"3T!W)7?/?ZS*E^8)3+JNZ$CV)356Q[S@E'6KGBP]9F%W*@^AKLKGK(:@
M6*+2B.ZA0I4Q55MNX\O;P31< (O6JX]\?'1!P =)P\;W)D]HD6V5?.=B"<M)
M630+B*I<TZ97K!>6L>QR\KUM!_\#ZV#\(TH:E+0 :"T_:'@7U\KB@:.>;=[$
M"6OBN@>[0>Y(R&$?Z83H6%*TM&B3U*S@%3",HB@.2<Y:&B??R J,[P/]4+1]
MII]&?1^&ZU;?!SUFP6H#_/;^+W8E [Z8@2K1+50AX1"'L.?]8Y(58 ->5#3<
M" K.=%5!+W#S@G%QF535$>H"T5!;,!8..BX=/WR'V+)#5A,A&'J^D5<H2S%K
MVG"79,8D<YA=]%9+V I8[9ZNHBMYHNDBT)JO K+]R#) ,-THK:N.Y%+JEL*Z
MZ,F+07NRFMBY9&%HKK\'0_([6M$*4Z[U,.;QG"GM:@3JG/+93B..?BN=A>+A
M'F&^N5<O)=FQ$+T!W@Z'B8J/H3$MX$&B<2UTW S>%!M"RBOCQCYPZ'B75O<)
M)[")TD7-BV1L5MD.>U4NU?&,9Q[FD'FXXZ"A3OR>52B!PN$$_+]-2=F3Z:0_
MO&<B?UAAA?7P,@6JLK_&YQA;AY[L,@;!R[TX,@*&1H-SY68HQI:9U7R93A;#
MNW@JG4,Z!T8%>[HB.F.7=3)I6(XPS2@11*P6*\\;UIDN>Z%$Y.S0XK>-E&X=
M.:JH14!_"HR8AJ]T(<FI4^ZXG@;@>9E%E_+'WUICJ!2<AQ^^XVJ=U2P+BKK3
MEO2"K3]62='@]/V[G_YJ8J 8B_8PF'>:0"4;C[8,0%S.^:!G$"B\"1.TUYS+
M+'<]#[/<M=DL-\0A='O1?HUAWN)!Z1.R(ERNH>]561C=N&V2W0\IA_9CVVY#
MTW4%-1+,-P@/I>I8%=!&TT-_8*93-J@YB^I;@T;I.N;2[U 5MTN\>=EZ'NB1
MBUG^LA/3_^N0LD8]4-[E0]UDNZ3!X^4$217Z9PN1VJ.Q@&E4@^)+#R/(X98F
M1M,V2B2ZR,;SBS!O<PVCQ2_IUJX\8F8$@R=.V(,3# T@YQVS,2%8PX,04?6C
MH?U>W[IL]&VHNDN^F;K"S;54^&C*N"_&B<0._4Z"R[!F?2&7Q>43X3*^*:Z3
MK/HUR0_4]U.1=[S)GK&QA@ %P4P9N/X1D5VPIG#(QD ; @D] RCF86N!13_?
M(Q W.UM'42YBS]9AOR"VW/JF&'H"R-,]IGI/[QZH^IV=R&_8/JAA(Z@.&1"7
M[,5[YG SG$@Y]SUQ%M:$??#[UQQ+;B(+?C@\UEF:)54V0:3^O\U=66_B,!#^
M*]F7U:ZZ%:5 H=KM RE)N!/.%*H^)%P-1Z DH<"OWS@7ILY))9NW2HU'S-@>
MS_F-XM(!AT6#*%UI""Z:[SA/1#S9X7X3+ _.J::C#TU)-W]MN(OJ% MJ?RCY
M0*G6 M+/NQ\3(0ZK+[O8?!7770(F/#\]I6^#_!7W>QL1Q719($1>HD "08P@
MSDLXQ]C-Y.Y6&D],#?LU>%$R)J"*"H(V"&GZ@]918]/BL8K=M@[2P\9>2_QQ
M2\2I_X6Y0%C8;I+;0 =USW6E?44%GK)IBD7V$D+KK"F4WDJ"[>,1/"%W*Y8,
M,&8,[-(3&Y;0>O#8[60"$$+\3TM @ ;4]SA@XW9S.*!B0:=0@,X9I(I")E2:
ME%N_D$XR26&<[1Q1^  FGDM;R]]AE9D!?GSDW&:HP 3 4Y^BJC95:[LANA1$
M&!G%C'N;OR$/9-N_+5N<12455=$5:7F.G1X^NM59@H#/=\Z'MY(P6$*X0;8I
MDG.L2:0O%FL4IH;SN7:RT*]J"E( -T%Y\1#6"899BL98,=TV@+UBJ$[%?/+D
MDD/DI[19:W]-^_%$ZYJ32N&LQT@DQ9$=N0&,Z .<K)I.\S52T"H)PD5V@7PB
MRC"9@,@%J)B=E9*<ZL!5L291N?,:DY>'[>P\+Z!EWDN'F%M[?JVYC5@"B+Z?
M">2(UQJQ#67G2>!58"UK=N?3=C("&B78*G$<"6<M !2S5MM7U5M/\';&X,['
M2HDI$6P^.3SLP\7Q;$C;Q02<(3#F(]QZ/!^- @&:>C3LH2B(-4ER)$H(G\B.
M)9(/T0PRTBQX2:@?;>P,#/-?@_Z,X#E:<\82&L9^]=%H:QXTUQ^HJ-8\QO%W
MQDD[)"G/QW")7C9 &GLG_.420>[RMZ6+_7XW#6"F\5-8"X$V0O-_![?=UR_M
M;Z^S((1L!:W8"AKD=0'APU6T8T=QYW]]X\F$6 LT+6F*QD\%TP:5MD[>V-,R
MWG#@Y)I9!G3!'YL3Y7.-K7G$KS0OFUPTT0K\4G%C/1_-B6[7"<1 I[0_I'Y!
M[^]OXA?5Y_<'7,Y 3O%9M!X@7"A@8V0$',;9\U)0H!<=3D-!Q)"H-TFP[WBL
MH];N1;+#9Q^YI;0,7>F6BN%1GM-4$OCK\_WY]^/VEGH5&_V'MU?I,%+5G/"9
M>EFTUGEF?R]P="\[K0X'=URGUUOJ8INFNWMQD?ILS6YNA$YNGBJ_T#UQQZ_;
M=_UY;S,?:USS_JBKQ6)3+_2G+9DY=(=,H;#+=_OR8^4YE7U6!P^<).Z&AKC(
M[E;R2DEW/JO\/2OUZ\VAU"WMFWN6_UBMY9'82.F9]ZR:'LJS0C8SK=4YY3&;
M6QSSPHK//0B;_;)VY);]6IIC>_EJE6.9U>2S/%>91I4;?1QG=TN#+PPRN;)&
M&V(Y,ZO-LHP\:L^4<5O:I?72]&%58&5>K/-M]:-0DP6&:PCL<WF36<_?&[3.
MKU[XX:)&IVLE[; JOS.57GV=^Q %:3 P%N5EIE7.FYR^,$:UR6:/]1*W2]<+
MQV+KZ>F->NZT;V]).'I^1P0YY\'GR%%3SC&IFZO<HY(")$"C"OCB/U!+ P04
M    " "MC&Y;KC6P9VEB   1/08 %0   &=E;',M,C R-3 V,S!?<')E+GAM
M;.V]:9/;.!(@^GU_A;??E_=BPF.[W9<G9MZ&ZO)HIFQIJN3V]&QL=+ D2$*;
M(M0@J;+FUR_ 0^(!D  ((LGJ^M)MEXN)1%Y()/+XZ__ZNO-?'! -,0G^]LV;
M/[_^Y@4*EF2%@\W?OOET_W)R?SF=?O.__O\7+_['7__GRY<OWJ, 42]"JQ</
MQQ>79+>_7^(7"^H%X9K0W8O_-]K]?R]>OMA&T?XOKUX]/C[^><E^)UQBBD(2
MTR4*^0]>O'S) .8@+RGB /_RXH;B%Q_)X<6;[UY\^^8OWW_[ES<_O?BTN'SQ
M[>MOOT\_^1]_]7'PY<$+T0N&=Q#^[9O"2E\?J/]G0C>OOGW]^NVK_!>_27_S
M+U_Y#TJ___@V^>TW[]Z]>Y7\Z^E70RSZ10;VS:M_?[B]7V[1SGN)@S#R@B5?
M(,1_"9,?WI*E%R64;,7KA?0W^-]>YK_VDO_HY9MO7[Y]\^>OX>J;E&XO7OR5
M$A_=H?6+!/._1,<]^MLW(=[M?8Y0\K,M1>N_?;-!?OB24_#U#V]?<Q#_#__)
MK_372Q*$Q,<K3OLI8_D.W4?LSSL41-^\X- _W4U+^V#?1>AWSK]7_)]?-0%X
MU0^>%Y[/27Z_1<@ R=+7"896$+S?>A1MB;]B6G3]>XRCXX(!^9;0MVHH-GS/
MD;1.Q$LOW-[XY%&?@*<O4_;:02VU*/XTX 8DT1XUQ 3?,;2LH'3AA3@DZSE%
M>X]JH"3XSA9*]_%NY]$C6=_C38#7>.D%T62Y)'$0,5,]9QQ:8A0J"IP:+%NH
M7U(<L37\\Q+_B%>;Q$Z$UV&$&?-0Z 6K21C&NSVGFN(^3 !;TZC9GI^#;,U[
MM$E65,.Y_IE%4WF'#BB(T9J2'5/;B'K+*'S$T?8R#B-FGJDBCNU@;(G&+-HB
MFIX=BN0K?&"-E=?L=\F1<^/ZZQX%H:H>";ZSIC.$[@GWL_0PJG]F4;JF\]D=
M\ODYH(>4X#M;9+I">XJ6.#&U7-%WA$8X3/Z:K:6&H@(<>_["'0J11Y=;/2K6
MOK(F_C<XX&[1)0E5C5CI"YL2EBCVPONJQ;S:5_:\)N;O,''@_^..V<'SU0V]
MY%N+U&*WKA5B2R0V\0XM$5ODP5>5)^G7]@0]\8,2^QCF"[&C&*E24/ZY3?=S
M&K!;W :SK>O@5OO*FLR5^#+WCJ8L/7UJ#;,KM$:4HE7F'JA:UO)'-EEW02@E
MC\R74J1/X?=MHI&Z 0A=L O)&D?AG)(##M7=V(;OK?%NREQ@?G_;X\CS%46\
M](FU$QL?\ H%*T7:G'_=GEE*3R_L^7<X_/+!"[R-1M!#]K$M^OP3'<]0Y\S7
M)D& %#DF^=;BD?,^9O?:($*J%JGP^S8UCM]*F!JS7:;6]Q9[#]AGE\'DNG=)
M=CL<:=S)U,%9]"P2M2K 9EK/KH;1<>Y[_&Q9<:=AKQ&,TP!H2U8SKW[NL562
M$#"[**J;/>G7]C2=G=*((N:DXN ^?@CQ"GM4.4HB^]@>]79Q$DMGFR;K2;S"
M$5&_H0N_M:CIUP<N0Y,UHP'S)N[0GM^(@@VS*IBL%,^U1A V[U-+PDRRCS-R
MW)(PO$!K0M'I9A"1CRCBKOBG$*UP< K"3)C('1)%5Z6[C:7L;?V273$VB$EH
MP61-*',>@@V/WF2'E?X^#>#:M.^<K$Q,DL"X&L*E+RRJ03TL>G%,_G14PZOA
M>VMGB5HX=Z%QD="":%.16^*..GM0!68/_4)L4@?1^F<VS7@M1*F#FO1KBQ:L
M&K'4P4_VL:TCNAZYU,%.^K4]ZK7'+7405H9FT]97XYIZ.B[\UJ+^%".=.I@)
MOK,FE)5PIY9(BK^U^5HO#'MJ*743!%M$E$4_=1!M@6%32:2A4!U\VX#8"S95
M@J-Z$BK\MJ^P>1XE->9[!8!%/"N14SU#+OK4&G_/<50=I&I?67Z_%050]9V=
M!B@V'[J*L54M]1!\V'MD5/_@DX&PAZHXUJF#:2.$OD-D>EY.(PS+CV&BF)>F
M 6\ 8?.R* J!Z=&U 8(] ; 0,=+;E;T%K<;LM4-*6DZC*71KAU Q J6#N> [
M:SF#RRU:Q3XBZTO?"T.RKCA7/!SB,=+@"#%)6,?^+5ZG."B&B<SAV]^B6KQ'
M=V.*4.UOYXI=O#<;BC:9&F>(/!S?([*AWG[+$Q_S='.CK1FL8-,>G!&I!L!T
M-U+[WEYD];2&)!*FBZH,3 \:+PR-:>NU&(I%3_B\EB1<IHNR#$P/*JH6+M/6
M2T6P%@L8"N9.$%#3MYDB(#TH92W(IHMI'4 ODGV]7B/N=YP]L#LFGV5'S<R<
M* /NPR2J+OXKN[DPB[=%2;*^ZA-4]W5ZV'-RU.31%89)&J-B6CHG$5L:\SOY
MURR P%QN]A?NWAGJ4;?%>MC]IR .$TS2=:JH&6U2"68/>VF(,FL?D@V@>K$G
MC8%G7>R;@?5QR#3'H77Q;X'6C\LJC%)K>RI"(#W(>ME6LGL:(])GBB-F1:[(
M8_"SY\?&1[TRY/XUH12*[Z0&94@]<$04H-?W$P4P^A%WSN9-@)FA]L)L.1S<
MQ%%,49K-92X]*F#[,$+GUPA^MR^$6+&A +4#M'\#:5VSH^NE#=_^%C^00Q*@
M)^M"F?0M\0(S+K6!ZT'7STM>DN" &/'80A^9"]=U!V)PO>[@"CU$5SA,,L%(
M8'D_*L#[L6_RI[]".+E#P$<)<C]7SVS]:W9?B/RT-'H2!+'GWR+O8';P*,'L
M+0977O>6\$IJ>L!+Y%O=D!AP'U=*NL*!1X^)/3*\* I ]'%FYJH:XJ"T9/$Y
MVE3]&V'V<O^C],@?A'9I5BL[PT[=2_+ $+MASTF(C<,S1FOT8@;2Y^WP$5%T
MA2E:\H=.LGZ?8'Z+=SCB-VZ3RY<JW'[LMO@)/[F%%-N6)'I]--J@P0K];+7X
M\#];+F/N^?.'* N>JPYH^P[>+(YX'R7><"KKSU-\N"WB9FF[W1?LA\,Y,LSX
M%5"TM&D]X/UL<$XQLW=[SZ_EA>C'?*20>C@J,C<@]=U6:/5P9-I?2A?1Q5\!
M8C^O.[920[K%B3JMW =A#+-'M/T!PV7Z4<=:XHGN=NH ]'T7OE#(5DHZX(5H
M^><-.;Q:'E>O&.[?\3_P37R7;.#R^,#.7\3.)W;4EK,+)\'J/N+/U)LCOT#Z
M)(Q%A6.U19(-:<,%[(MUA2(/J\9Q.L"WUM^IVNU*:P/2K^W9 -GKAQ:>;4!Z
M2ZS7PE+VL;U>3*5XM!9NDF\MWH7.H4PMQ.J?]94%KL=+T9<VCPE)&K<6DBTP
M;*(KOJ9I8=L,PF;!HV*S"3U;KPO5VB&FWG=";T/Z<*WV]&GJ7:"U$25(NB>$
MT&U:(9RZ3>P/9[=I20Z(MOA"_,L$V159QIRD3)[X5Y;\.3%B'M;&*KDB51J^
M)NCM*0K9+R0_O&789#CQKY6;V]9Z(!?WBKY&*& WM6\2M6$K^F19^@6?)\H2
MFG_E>P_(_]LW>$W#E^O8]W^M0)\\A$DR<0/U^+=)4^C(^\KN3+MC0L.7K]^^
M_/;'5PE,_AOG/[U<$OKK^5<2&K>OGQLV@RUEA[7SK537S82@(@836MZ-1Y<Y
MANR/-<DHM^#.?N/5/GG>?+G<8G^5?\VO:AJ<C4@CS0A=(?JW;U[SQNL,_=0-
MNDU)+44OP2WBMY;D-S-C;L["FV)Z^^=RPUBW3&W I""I('R6B+N0OTT$A>4X
MSW6=K>^]I#[%$6^+:YZ.E$&SL42EC&%O-!CV+F58P(LKLM\U9]E[R@,ME*RQ
M.QM;7',<+"M1*6/9MP8Z1IC7>6*8\=E8:FSMB&?5WMC#YUF)2AG/WG:UB\8\
MR^H5+HX?/9Z"YMROD:T/??!I.3A2(AI84<OLK:3BG'I,NV*O9'UH]K:(?86]
M,B(:>#46#DE!FWR%Z[VD2_ZP>2#8JCW'Q%RKDM>?)!R9/21SU\F93HE7!S_\
MM%1*0D$#%T;.7#/>%BL1)Y+I"HX8K8!*28R'SW85XAJX1#(9,(T/I*6<#,$K
MYM#Y9%^H7788&VC"8F1\;R%IQO+OP%@^625IUSPIP36?!4N/X&!N)EW&S^^A
M@@<W"$VR!Z P!##<LO5'Q5@I$3/N_N#:ZPW"V.>O2#=(V>4M?0(<,E=R=\M[
MS"C](YA=3&(5%<3=AG:JBP^?B6W4RYCZDPT?U_19CC_/$GKD5:MH11Z#;U^_
M>>/P54ZX_,D>#)^Q,@)FK'T'>3=-H\$\39&_QPB;_COB<SLFT.>A5I!/@;#@
M$?CR5#M7WDYE,-Y8&%HFEL5KIR;[WGL<D97/)&O&O"PN5#$.M\5\C$8WI^G[
M$6A8X_8-;H:2 +KA,R1#+DR[M,R"-)5]&MQXF"9='F;K*T3QP>.->MSIFPY.
M(^"_(;$-[IAVGU;.YT%:U+'PO@(<K>>UX4-"AL=I@7P&5TO9 =HI9>T\+"#-
M,8V94<I._&34ES-/60$9\,"_%MO5Z&OQXMM=O0&T&OJ::ZC)1I=;H0)W"%=<
MDAU;><N$Z]0^SVW(0H3 R(RSG) &5US9L6N<S%=#:Q)%%#_$$2] 6I#98\"6
MFJW3-CT.$_[T\!K134F;Y/DCO4F^IYV;\(47XN6U1P->QE0>K>=('N08C,FX
M-] Q9W+W[";#EWKLQ[P-!223FW 8D8(WDC+GLTE82W#5^NNK:N&*Q7J6K.7#
M_18A>3&+<=I/3LQ9O8^-\\1))62Z6-!+WA,E+ZUSOCWQZN!W'1T1J)RA8G+:
M*HSHP&<OY'D9E4Z^[A@M7A[6>#;*?H6O$O+!5KPDU?F3K#H_VTVA2-\9=]OP
M %=H#4ZWTM1BMG<WFUUH#UW!-]VG:RO>B@_\]5A'XU6)W.$YT,KC!2C/BYP=
M%5\KW#,IS2E?8<V8]Y$$2U /3(H O+*:>V%RJMHSWL;QYG.GATFATX/+\+,$
M ^" 19LJU,+1,D):<[9-WY;*S8B2,V.Q]8+WA*P>L>\[?%AJPP3:;NOQ7(&R
M\,X9[Z[,8.VNT)[;*G<G<FUA<*];C[MUPD%[5E7\P0[EL;&R3CAK;I9IZ8=;
M!@Z%;>8NE(7;C:5<C<QA+S86!0I3BE 8,8N;"&NQ8X'%V%8^O @TL'5" MIY
M:E>,]LC6F:+ 7G/>)C-]T&+_]6/>QCOO-%38I+M7/W64!A''5A8$'5K;<JA-
M2_ )C;A3>&Y6ZN[I3; V?%!$E]=""D([UODFD,>  6BV;/VQ670I':T=WQT?
M*/*)4#>$5MNKN'^=:$(&W(TS9'T+B>T55MCSW@&]]M$JN$"W34HB[+Y80-[(
MFK& /Z9MO%TT7<S 2J7R*!V 0R98&EJ?E91!'.84^&. Z4'GC0SCT%;%!U[3
M#41 F=BPER_ASF M/+R?UHG=HG/<0F35T)(#,'50K#0_H_OQQ\R--ZJ/QG"G
MIZ+%@5,).GA?0E):+%@U;/#Z>XRCH_NVO>5EX0];<\96*6A0>VK5CRZ-.7*7
M$5):%=I[%DMU)>>C3"=X3WFR7,:[..EF"EZ(JH(+="LM!1XKD=1:9D\7"^S8
M\L+[2"KLRTECU:&U7C^6E+EMB<]P#%.,%XQTWQ+Z]IL2*4L59'K24BQ1*YQ4
MV6S4:=!TBC<T-]0 :?[0)H6=S4]U]>C6@D<7)TH.F\D1FK)_<_BXJ( +B.4V
MD^'*FV.;,)G;<M].9P$2\(*.V3K;S5?L<F*0<'G8# )%]:_W"Q 1T@)W+?C4
M']#N 5$8SSI;&_Z^U"SK#9YV3CV+_G:'9B^\L3@]H- Q3T5KCXNG0NJ!CZNY
MXZ-!@W,C L=LE2P/G,.EP549_:RE]=@Z6*_(CB$*>+1F"(Q+:>5T+*3UC-!?
M4/*_S678MQ1E_</=\37N18T7?P,G89^,BF8(T,@X-+>@7A"RNPA_1>7S2-,N
M5=-@L468,G?&6W)M"],?:UV^S2##&QM-AAH2$/9Q>AHL*4][O$+I_Q=;2N+-
M-HGR/+"_K^9IU7YQ<^XN R;(05CT3KI3:_EIP!![]PL=,4J0RFXZ]_%#N*3X
M :V4;(+D4YBGE,[LDQ$"NDP^M5:_O@8XB\?'1!'9S-VH]$B^#KH/(/E#]]8U
M=JH$?7;!ZC3 'S@'W&G7F,&M3YQ@51N C'YB/&YB;_?4;1WV)E'=V3HYZ,-9
M,/>])5*>.2+]>%S&54X#:^,EM+W/--H^#6XQBAEJB![P$H58W0>5 1B=UC23
MHT/JG?$M,\%H'M/EEMU;)AN*DMTD,Q(C9=UI!0*=?67"ID:BV$NI,]:G!7GT
MZ"J\RWOVL:V1()E<^N"CCR12'"FI!W%L 3Q->G48]M#UBA[F6$[N+M]3$N]O
M")W.9]DP<>4)H:JPQG6J*5/(VC 'O5RHD.\C#2W<><GD8,6,)\&'8U,Q\>Z[
MS$MPW6*==SJ^\<EC4W)<]S2L;!'W]:.-2'3I;) #X],C/X7<I1',D'3?P$@/
MK4&IFTQ&Z@VZ=0@/W.XFZ2B]CQ)L[SV?74O6O(DA[S%\QS6,\E%9)S_886J$
M%EK@<F*F;M5L"CU60)4@++ROTV#)2,(G(W)D>5X/(Q;O2W^%#L@G2?_3UEG
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MJMPGT2FPRFYLV5(7QX]\*#E:D,4687H3!\M,?  KW<TP!3X^VX6:FX<N<C:
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MHA3XP1)3OJM$""%8*%L?YO5!F9%2LD%=< KAUZ(]R?"$X&P;'D/7U58ZCF4
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MCN_:84"YG,EN&V%J(ZII?;O _P.P762AN_>Z[%4 -&RV*>PQGL3&=,S9;B&
MI'TPI_VPPJ2]6;4WEJZ/K !K? JM3*6<BYWC1W:9:.(K*\(;[YU5E6 Y3SL'
ME*RR5-=G5H#U!/6R:EV[QY!,(T@+,KF[?$])O.=S .>S;.Q?A_AN.\0Q'J":
M-,L3%AQG:"IBV2'DJP9UI"JK1[F<QV[[A"DB:A@%;H?XA)6W8I6_=1R,RC;
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MS(9QS/FO#%#0) B"MZ1P*F0R+H%D">II!R/E@Q=RKS+!?4"25<?MCR54 MZ
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M=>[:->Q7,>(7TK(E K?R8JR _; .@J!.^ [O-Z+D UM=4F#/_QH64#DI@W,
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M%HZE#]Z14>MM91*>ALEK!  ?LF\C;O/^0;H H0<:>Y2C]9TY6]JA#)\W"I2
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M6BYI"PC]H&?COM7G.2F T76BQ"!K@7P#M&Y!ASRI20%7+A7>V!CY9&9 /Y+
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M/W\/7K\F_^?%Y?W=RY<P<0I],99(G$U75WRV_?45Q^/!"Q'_V_\%4$L#!!0
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M7T?*.LQTR>F#(S7,+=%UJ6?MIV.D)FU)2*Y5:I!Y9FX)G=-"M+C>OK$N\Z"
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MHXF'NC !-? F(5NUYK(\0@T4@(@M-@ROF8(6%7RA[\YB[%.^\I8:>"<E+L%
M>1324@/VAE]T#04Y@QNN5V5@I:5>9:H&EH ?LEA?Z+MHH#)-EF/%JR %,<&$
M(:T)CW8=50/\(\S.74+4GM3TMP4V\<1Z\5J#<39R<(<':J<UA<'B >Q>_FI
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MF(8)F!+'JX%5R2L*S\'D]MQFI?,'M_#W['\1FO/C/.B0$+%6I0<;WRY@+([
M>UTJ"K6?MI'6MW<ZMBS-\\T[G_2\0[K?N-O^X[.-'^W/;<FB;LSZNL=EQU,U
ML.+!YYV []+#0.0"T07\V'D'UT7^Y]$M?@0_=I-FBC#>@2K40/()9@LXZUY+
M0EW9YKQ/;[K_^P_011)GX1_\OEL-)-J6P4+2:I6+/G(9=M)Z1\?&^;ZY865\
M\V+]Z01J^,=PE79DX4DD1$QI8VE15X45\/.TE?=)5-$RY"C_^. <1G[(=^E!
M^Y#;97[O%LSK*J7Q/B<'WCSHM;U8_S!S_NCCT/6+[']. Y2;[BQ*V_Q/+2=
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M:<FI<;_<QICC#]TC?_HX'"!<=<J_8RU4K7WZVL;OOM= 888+!CQS$T07Q*V
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MWTB5^(].]@_6VAI%*<FM)@4Q:9D%T2N_UYC"5R5/'ZI0]>89(_41,E!CB.&
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M)I_M['L>D*H^*0=)@ M]#3B@"8!$NICKGC'M!#R(R6 XSS8MG>#**&V C6K
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M$"R B9\ZS2989 >:GVXNRL<\R^@AG3Y$9A/V:KT\QV'&Q'I?)+M-Y]OT)I^
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M^L-WA+\0I[\E-F",UMCYPND5<5^SF>K(X0;FC,FQQ OJ;<W]#!,$C^[QCTK
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M23QG.QIEZDH =N9(F&OU:NQXKPAX_IYRT7&)R'*=P2EY5#T>6+/UX\</%2*
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M6/:8CK&=X*G+IC1$S@FK_LM;Q26-*WW5NPRE'QX3V4X==VRF'J"8F>PAH_+
M7DN3B-<A3WLA97WC8#+=59"9LVP6/?VFI'*7S@V5:4N#L)>,.'U?\Y@S(RN!
MKIT0E6$A*-#(*+@UQEY"+D"$..BI90O)=E=CH]G*YMV5K_+V>3:NM.SZZ-F]
MZ&Q_$6'=>>N=I6C(]*_#=824R-\//+]BI#FU<\HG9W+J!:$PO(\UA^6<6I@7
M2D'VLU(B0/8HY9L(F/,C;&%,+]X%EUYD(]MO"Y^(@-%?-<8@>QH%G-F3A"DB
M?%Q7EC&:TA Q!RYY(6@P&Z[Q64C\:R,P&"6(VT&;C/\KRV9_[5;<?+QMNIMJ
M)0*&)OKH?F48Z+Z+B@[T.KZ/],-IJBIL;KIC9&ZINAH\AFPB$@GM:+;O!P6;
MI"913#@U).A#1  )3>?T/7CN+DP/#4ELYI4+$;Z-"-"S$P'<C1!5!/SS&*4K
MB^BR'L? IW1E\*.OLQ?1D[]MQOJC.6E6]5K#%T7 ^KF1R*0J;A9PX?*JLP]N
M/4Q.^N7V.V@JZP.]$?L3CTB[KAA3?HD )3^<%!126V,".?$LVS#C%2-1#YF=
MGG>;&T?,GM@Z=N@Y!/K$V!8Z.="FEJY>N=P;<^##GK<&4\D:Q&9VBM&\,G*9
M;QP\+7!H-7MZ<V$?26U")__1L+<:\O6]93IN-L'6,K7I<F& UH[- _D%^/(O
MA^#LV)L%JBG#@;/DCS4$+QM[96?/KD=%]&+S/B>U0E8<V8!H[,"&8DZ6?+CO
MUMOO77%#;I61W\4'IY^,?;?9ZJKT"N0<X,>_/2FPCS&I_K!UPNBJ\A%#G1&4
MG,\+18"<"/!)PGL2L1B;2;KPH'W+/"S?2+.L@(T;/C(WU&R,,O]-/K%7;WAV
ME.YEO<&B95?)0\ILU"^-;P\MF*,?K-4N56U/^7:^HN)RV9"_^9^T!CKQ,/T'
MDL+@'.2#0AF*F@BH[4Y#&99Z_4PV(J^+;D$[B],&;_$"X>1)_![$UY.N(#PL
MV,V 6._Z14#+T4J&!CAOB>0FB ! !$S9C&G_%Y?A_POS].'N>!J4^<U,J/H3
MY)Y &9==FE!&$1$3 ;VT#GMXIPL*_,_I]33(J$,$+&G\I-B!=>Z#(F!9!384
M 9&%NGU(EFG,$*&E<!/8\.>:$12QI@A%G4OR[\<[)MQ#W*L+?^"[=HB $R=1
MJ@4NY,U]\0V7^7WV5ZV>P>'9^WUM8I+*IX]L_1V9U8"]=JC1D^=/?:6UI!86
MQAKRF,0+?CM>UJUE;")0ACE6K#O[BB"VJFSE/UK*>__5P5K[5REJ4O+]C -^
MS2T'?5;/C )=2*Y<=5NNQSIWV.Q1J5?CJ=)];D/61>^\)EI\$<W2Q&6:X;\<
M%VDY?H=]:4=*3VY137#U?/F%ZLBKZX[^IOW&Y.-'7HI9_PI+SFH(;'-A(#6E
MM= *5S>2HD R<!8L-NC*C:G+\.VC]9A=\$FN3IA 3WCHG\[M$GHLN?<<A4L;
MP?ME$M[,=7B\'KO7::%*F+UQ'/^^_!.X 3:$;(-7C6%50._*ZH!Z9J/CS9,S
M\W1)6)'/+;]OG?3]P3O&?0^^TZ_U);?$GU)H9E*Q=$6#775K)\Y;'5\K N(*
MW7WMKN7I;$[/KJ-3ZZ_FS?NZZT3\R"!V:<]W_&ENR9Y;LO3X(];F$A;R6P3H
M=L3H)-_KGT; 9*1TJ8:LB\I1\\[#[%J!_<)!@>9H%..M'V43[,IOS?0W%G^C
MVT#?_$OCX,RJQLZB77S\5"V7($5BU3/0^]Y@W$MC%.<ED0EA@0QQ:*:90%"%
M 2B._M7<6;H>+83M\8KM)B=6\D@FAWC&H/2O;W=/1N7J*!6Z7(A=S([.M]%+
ML;;6RYM^N>E7^CW>VN;4G>R][CG.C^^/.)1MT5TH-2FP>_@J-;,_]?>C%Q^+
M"H-K=!;PYIXF=TV]Q-:+;5GS&?:R 6@6@S,3/^?_% :B/RMC@2+ -JM;OT6C
M?CGTAWZFC?7WR1^^!NF9<\&;0T<B-7-V*3'7F[E4V:,Y)QW ^5<"K*OE'YC'
M\Q^/_CR"9FP6>Z2:0@)K7?\MGSS'#4:PD!5YS8'1>F>77Z[W%X89#\Z@<B:<
MVHRJ!,)# 2U6!(SG>JG)-V]Q:K1,7V#H#SPM'_-X,4YED:3JQFZ5V9IT7:^I
MM2TX_S#AGCO%3%4_1)7PI-)[SF-9$JSK@U I=5+Q$P.ZZ,F *53("5P/CKZ
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M:E)37AY/\.W?>?HJ*(YOMD" B@7$P1$F(=9%%O+ELA/8P!\3JR ^R PK<;R
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M#4YI"U7Z&E6:T@H'O+O3TELS\G^"5\.$X4'#C&%VW"TUPRA!2(.:O1SX^;G
M1O:E6T:E[['"_C^=29EOP!='\(4BP+5^_#%C+S&<Z,D>"?_YLPJRY&$G?4\T
M.EY,#0C@A)]X[8+FO@_HZE6SD]$QIT-<D5KQ6<'PX>6542L^EDOL+0E7TBL\
M/+(2OF([&1*<WI28[T43;,?V]4XOC S>$IH&32)X4F[;IS#PSG!'8!]MLOE
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M;7,RM;[ 1WV+U8V)9R;'5(Q#I<_@@A,Z\:Z8OIB%&\(:BO08;0O^NFYL!=B
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MD$T@UR!NII=4)&+HH+VC]2$FINKHU"I/VD:UY@W3TB[_W!V=Y>RF;U2Z*L!
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M#W[L"R3&L3Z65(F Y]A3[=%1S+*#-A]&K6YB96'#'.A$8YK*SA0_?/'4#?A
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MM:&.I_NZH$._'7]R?+)>Y""U7G&?YZ;#\[RS30XV%H^^'_2U#6[7'K#( N#
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MD\+*TS^%'Y_TC6::)S6)@#;<U'5\?!:QQ?_?V5:\\(;MR-J4;&:'\#X@C.T
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M;7R!W1DRW+JPS)"7^0W35D5>RO(?.C74BXJ_C'4R&G[1 Z6A'?!W\2WVI+E
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M;HHQJ^J&GU('&$P/9JQED(#9_#V@X=?^18G"\<, H_$Z[0Z0S*B[DOHSRB;
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ML02W> DOK/U@!P.L%!%$_V[KVA%I,3$QC]4SQFT#8ADL,_4&5'\X!8D+OW(
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M]P2,]G?B>6=0,Z'M>,K5&.;N@((\_P<.N!]W"!@<$H'D[ /LO]$P_(@5M&(
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M4'H7 6F!B$@7D*Y(49'^T%N D"B(=)"NM(@TJ7FD]P"AB"A(1Y"21)J()-0
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MV'\@1\PP>XMR:Q:-TRQATS E",<CXW&[EF):/;F)!X9&@9"S^1->)H4L(X8
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M)>?;JS9;H53VHV'H*:7%HDHWW%@T_9FPN!TR"G]AZ:I*]%Y1X(10.4AH,<-
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M!/<S+<)+9'-+L^E".A@NM"LVKODW%= T; G>M^KVS#C?H7 WK'[=0#U K>4
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M'ZV*F4^?E-XG)KJRWCX,2]]#3^DC/V"-.L+Y7.G(O>"U5 H=N:;;I);TA.B
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M:8ILF1_LY29$Q#:\Z%>6?&1YR("G'40 NXW6JO*/$XB^&/!K7:U&UT]FGFM
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M55>KU"<@P#,P]B8=C:_\WKC\I:=6T@(E^CD7KR NUM:KB:XZK]M[;YH'*/(
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M9E]G96QT97$N:'1M4$L! A0#%     @ K8QN6]BM4;\)!P  9B0  !P
M         ( !OI$# &5A,#(V-3(W.# Q97@Q,BTQ7V=E;'1E<2YH=&U02P$"
M% ,4    " "MC&Y;;,%/HS,'   :)@  '               @ $!F0, 96$P
M,C8U,C<X,#%E>#$R+3)?9V5L=&5Q+FAT;5!+ 0(4 Q0    ( *V,;EO4/$^R
MR0,  /(,   <              "  6Z@ P!E83 R-C4R-S@P,65X,3,M,5]G
M96QT97$N:'1M4$L! A0#%     @ K8QN6PN2E##M P   PT  !P
M     ( !<:0# &5A,#(V-3(W.# Q97@Q,RTR7V=E;'1E<2YH=&U02P$"% ,4
M    " "MC&Y;MW[D!<8N  !J0@$ &P              @ &8J , 96$P,C8U
M,C<X,#%E>#(M,5]G96QT97$N:'1M4$L! A0#%     @ K8QN6]C(O=342P
MHJ0" !P              ( !E]<# &5A,#(V-3(W.# Q97@T+3(U7V=E;'1E
M<2YH=&U02P$"% ,4    " "MC&Y;RD,P)-$L  !I2 ( $0
M@ &E(P0 9V5L<RTR,#(U,#8S,"YX<V102P$"% ,4    " "MC&Y;OX[U3]P2
M  "[Y@  %0              @ &E4 0 9V5L<RTR,#(U,#8S,%]C86PN>&UL
M4$L! A0#%     @ K8QN6U3V@S**80  =@$& !4              ( !M&,$
M &=E;',M,C R-3 V,S!?9&5F+GAM;%!+ 0(4 Q0    ( *V,;EO#C-[Q#_4
M *KG"P 5              "  7'%! !G96QS+3(P,C4P-C,P7VQA8BYX;6Q0
M2P$"% ,4    " "MC&Y;KC6P9VEB   1/08 %0              @ &SN@4
M9V5L<RTR,#(U,#8S,%]P<F4N>&UL4$L! A0#%     @ K8QN6X&$9Y3T8@
M)'D   T              ( !3QT& &EM86=E7S P,2YJ<&=02P$"% ,4
M" "MC&Y;AO((8LNY  !6P@  #0              @ %N@ 8 :6UA9V5?,# R
M+FIP9U!+ 0(4 Q0    ( *V,;EO"36_Y.Q0  #L5   -              "
M 60Z!P!I;6%G95\P,#,N:G!G4$L! A0#%     @ K8QN6[]'E9B)6@  )%P
M  T              ( !RDX' &EM86=E7S P-"YJ<&=02P4&     !  $  X
)!   ?JD'

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>154
<FILENAME>ea0265278-20f_gelteq_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version="1.0" encoding="utf-8"?>
<xbrl
  xmlns="http://www.xbrl.org/2003/instance"
  xmlns:country="http://xbrl.sec.gov/country/2024"
  xmlns:currency="http://xbrl.sec.gov/currency/2024"
  xmlns:cyd="http://xbrl.sec.gov/cyd/2024"
  xmlns:dei="http://xbrl.sec.gov/dei/2024"
  xmlns:ecd="http://xbrl.sec.gov/ecd/2024"
  xmlns:gels="http://www.gelteq.com/20250630"
  xmlns:ifrs-full="https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:srt="http://fasb.org/srt/2024"
  xmlns:xbrldi="http://xbrl.org/2006/xbrldi"
  xmlns:xhtml="http://www.w3.org/1999/xhtml"
  xmlns:xlink="http://www.w3.org/1999/xlink"
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
    <link:schemaRef xlink:href="gels-20250630.xsd" xlink:type="simple"/>
    <context id="c0">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c1">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="dei:EntityAddressesAddressTypeAxis">dei:BusinessContactMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c2">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
        </entity>
        <period>
            <instant>2024-11-13</instant>
        </period>
    </context>
    <context id="c3">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c4">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c5">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c6">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c7">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherReservesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c8">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c9">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c10">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c11">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherReservesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c12">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c13">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c14">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherReservesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c15">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c16">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c17">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherReservesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c18">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c19">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c20">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherReservesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c21">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c22">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">gels:TradeSecretMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c23">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">gels:PatentsAndTrademarksMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c24">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:GoingConcernTwoThousandTwentyFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c25">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:GoingConcernTwoThousandTwentyFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c26">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:GoingConcernTwoThousandTwentyFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c27">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:GoingConcernTwoThousandTwentyFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c28">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
        </entity>
        <period>
            <instant>2025-02-21</instant>
        </period>
    </context>
    <context id="c29">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
        </entity>
        <period>
            <startDate>2025-03-13</startDate>
            <endDate>2025-03-13</endDate>
        </period>
    </context>
    <context id="c30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:US</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:US</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c32">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:AU</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c33">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:AU</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c34">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfOrdinarySharesAxis">gels:IPORelatedExpenseMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c35">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfOrdinarySharesAxis">gels:IPORelatedExpenseMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c36">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:ProfessionalAndListingFeesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c37">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:ProfessionalAndListingFeesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c38">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:AdvanceForEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c39">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:AdvanceForEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c40">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:PrepaidExpensesRelatedPartyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c41">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:PrepaidExpensesRelatedPartyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c42">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:OtherDepositMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c43">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:OtherDepositMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c44">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:InsuranceMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c45">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:AdvancePaymentsToVendorsForSupplyOfRawMaterialsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c46">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:AdvancePaymentsToVendorsForSupplyOfRawMaterialsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c47">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:SecurityDepositsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c48">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfAssetsAxis">gels:SecurityDepositsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c49">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
        </entity>
        <period>
            <startDate>2020-07-01</startDate>
            <endDate>2021-06-30</endDate>
        </period>
    </context>
    <context id="c50">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MajorCustomersAxis">gels:FY30Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c51">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:AUD</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c52">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:CurrencyAxis">currency:USD</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c53">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c54">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c55">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MajorCustomersAxis">gels:FY26Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c56">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MajorCustomersAxis">gels:FY27Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c57">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MajorCustomersAxis">gels:FY28Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c58">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MajorCustomersAxis">gels:FY29Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c59">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MajorCustomersAxis">gels:FY24Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c60">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MajorCustomersAxis">gels:FY26ToFY30Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c61">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MajorCustomersAxis">gels:FY29OneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c62">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MajorCustomersAxis">gels:FY25Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c63">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MajorCustomersAxis">gels:CY28Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c64">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MethodsOfGenerationAxis">gels:DiscountedCashFlowModelMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c65">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsAndGoodwillAxis">gels:TradeSecretsAndPatentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c66">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsAndGoodwillAxis">gels:TradeSecretsAndPatentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c67">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsAndGoodwillAxis">gels:TradeSecretsAndPatentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c68">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsAndGoodwillAxis">gels:TradeSecretsAndPatentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c69">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsAndGoodwillAxis">gels:PatentsAndTrademarksMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c70">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsAndGoodwillAxis">gels:PatentsAndTrademarksMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c71">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsAndGoodwillAxis">gels:PatentsAndTrademarksMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c72">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsAndGoodwillAxis">gels:PatentsAndTrademarksMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c73">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">gels:TradeSecretMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c74">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">gels:PatentsAndTrademarksMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c75">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">gels:TradeSecretMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c76">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">gels:PatentsAndTrademarksMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c77">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">gels:TradeSecretMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c78">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">gels:PatentsAndTrademarksMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c79">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">gels:TradeSecretMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c80">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfIntangibleAssetsOtherThanGoodwillAxis">gels:PatentsAndTrademarksMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c81">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoanFromAssociatedEntitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c82">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoanFromAssociatedEntitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c83">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-01-20</instant>
        </period>
    </context>
    <context id="c84">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
        </entity>
        <period>
            <startDate>2022-02-28</startDate>
            <endDate>2022-02-28</endDate>
        </period>
    </context>
    <context id="c85">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-02-28</instant>
        </period>
    </context>
    <context id="c86">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
        </entity>
        <period>
            <instant>2023-01-03</instant>
        </period>
    </context>
    <context id="c87">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:May2023ConvertibleNoteMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-05-05</startDate>
            <endDate>2023-05-05</endDate>
        </period>
    </context>
    <context id="c88">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
        </entity>
        <period>
            <startDate>2023-05-05</startDate>
            <endDate>2023-05-05</endDate>
        </period>
    </context>
    <context id="c89">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
        </entity>
        <period>
            <instant>2023-05-05</instant>
        </period>
    </context>
    <context id="c90">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
        </entity>
        <period>
            <startDate>2023-06-30</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="c91">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
        </entity>
        <period>
            <startDate>2023-09-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="c92">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
        </entity>
        <period>
            <startDate>2023-10-01</startDate>
            <endDate>2023-10-31</endDate>
        </period>
    </context>
    <context id="c93">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:February2024ConvertibleNoteMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-02-02</startDate>
            <endDate>2024-02-02</endDate>
        </period>
    </context>
    <context id="c94">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
        </entity>
        <period>
            <startDate>2024-02-02</startDate>
            <endDate>2024-02-02</endDate>
        </period>
    </context>
    <context id="c95">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
        </entity>
        <period>
            <instant>2024-02-02</instant>
        </period>
    </context>
    <context id="c96">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
        </entity>
        <period>
            <startDate>2024-03-26</startDate>
            <endDate>2024-03-26</endDate>
        </period>
    </context>
    <context id="c97">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">ifrs-full:ForeignCountriesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-05-27</startDate>
            <endDate>2024-05-27</endDate>
        </period>
    </context>
    <context id="c98">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:May2024ConvertibleNotesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-05-27</startDate>
            <endDate>2024-05-27</endDate>
        </period>
    </context>
    <context id="c99">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:May2024ConvertibleNotesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-05-27</instant>
        </period>
    </context>
    <context id="c100">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:May2024ConvertibleNotesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c101">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:FebruaryTwoZeroTwoFiveConvertibleNoteMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-02-21</startDate>
            <endDate>2025-02-21</endDate>
        </period>
    </context>
    <context id="c102">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:FebruaryTwoZeroTwoFiveConvertibleNoteMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-02-21</instant>
        </period>
    </context>
    <context id="c103">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:OctoberTwoZeroTwoFourConvertibleNotesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c104">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:February2025ConvertibleNotesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c105">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:February2025ConvertibleNotesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c106">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:February2025ConvertibleNotesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c107">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:TwoZeroTwoFiveConvertibleNoteMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c108">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:TwoZeroTwoFiveConvertibleNoteMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c109">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c110">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:BottomOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c111">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:RangeAxis">ifrs-full:TopOfRangeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c112">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoansFromDirectorsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c113">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoansFromDirectorsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c114">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoanFromAssociatedEntitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c115">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c116">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c117">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:ConvertibleNotesPayablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c118">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:ConvertibleNotesPayablesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c119">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:DebtDiscountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c120">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:DebtDiscountMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c121">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoanFromDirectorMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c122">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoanFromDirectorMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c123">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoanFromAssociatedEntitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c124">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">ifrs-full:OrdinarySharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c125">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfShareCapitalAxis">ifrs-full:OrdinarySharesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c126">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:WeightedAverageInterestRatePercentageMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c127">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c128">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenOneAndTwoYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c129">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenTwoAndFiveYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c130">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:RemainingContractualMaturitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c131">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:WeightedAverageInterestRatePercentageMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c132">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c133">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenOneAndTwoYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c134">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenTwoAndFiveYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c135">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:RemainingContractualMaturitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c136">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:WeightedAverageInterestRatePercentageMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c137">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c138">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenOneAndTwoYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c139">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenTwoAndFiveYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c140">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:RemainingContractualMaturitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c141">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:WeightedAverageInterestRatePercentageMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c142">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c143">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenOneAndTwoYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c144">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenTwoAndFiveYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c145">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:RemainingContractualMaturitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c146">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesTwoMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:WeightedAverageInterestRatePercentageMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c147">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesTwoMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c148">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesTwoMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenOneAndTwoYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c149">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesTwoMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenTwoAndFiveYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c150">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesTwoMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:RemainingContractualMaturitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c151">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:WeightedAverageInterestRatePercentageMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c152">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c153">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenOneAndTwoYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c154">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenTwoAndFiveYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c155">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:RemainingContractualMaturitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c156">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:WeightedAverageInterestRatePercentageMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c157">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c158">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenOneAndTwoYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c159">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenTwoAndFiveYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c160">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ShareholderLoansMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:RemainingContractualMaturitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c161">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:WeightedAverageInterestRatePercentageMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c162">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c163">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenOneAndTwoYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c164">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenTwoAndFiveYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c165">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNoteMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:RemainingContractualMaturitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c166">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:WeightedAverageInterestRatePercentageMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c167">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">ifrs-full:LaterThanOneYearMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c168">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenOneAndTwoYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c169">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:BetweenTwoAndFiveYearsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c170">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfFinancialInstrumentsAxis">gels:ConvertibleNotesOneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="ifrs-full:MaturityAxis">gels:RemainingContractualMaturitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c171">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">gels:ForecastMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-07-01</startDate>
            <endDate>2026-06-30</endDate>
        </period>
    </context>
    <context id="c172">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">gels:ForecastMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2026-07-01</startDate>
            <endDate>2027-06-30</endDate>
        </period>
    </context>
    <context id="c173">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">gels:ForecastMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2027-07-01</startDate>
            <endDate>2028-06-30</endDate>
        </period>
    </context>
    <context id="c174">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">gels:ForecastMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2028-07-01</startDate>
            <endDate>2029-06-30</endDate>
        </period>
    </context>
    <context id="c175">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:BorrowingsByNameAxis">gels:LongTermEBITDAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c176">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:CAPEXMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c177">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:GeographicalAreasAxis">gels:AUMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c178">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:MrSimonHaydenSzewachMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c179">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:MrNathanJacobGivoniMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c180">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:MrJeffreyWOlyniecMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c181">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:MrPhilipDalidakisMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c182">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:ProfDavidMortonMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c183">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
        </entity>
        <period>
            <instant>2024-02-13</instant>
        </period>
    </context>
    <context id="c184">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
        </entity>
        <period>
            <startDate>2024-02-13</startDate>
            <endDate>2024-02-13</endDate>
        </period>
    </context>
    <context id="c185">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:OtherRelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c186">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:OtherRelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c187">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c188">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c189">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c190">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c191">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">ifrs-full:RelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c192">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoansFromAssociatedEntitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c193">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoansFromAssociatedEntitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c194">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoansFromAssociatedEntitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c195">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoansFromAssociatedEntitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c196">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:LoansFromAssociatedEntitiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c197">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:ConvertibleNotesFromRelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c198">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:ConvertibleNotesFromRelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c199">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:ConvertibleNotesFromRelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c200">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:ConvertibleNotesFromRelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c201">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:ConvertibleNotesFromRelatedPartiesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c202">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">gels:NutrigelUnitTrustMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c203">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">gels:NutrigelUnitTrustMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c204">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">gels:NutrigelPtyLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c205">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">gels:NutrigelPtyLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c206">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">gels:SportSupplementsUnitTrustMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c207">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">gels:SportSupplementsUnitTrustMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c208">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">gels:SportSupplementsPtyLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c209">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:SignificantInvestmentsInSubsidiariesAxis">gels:SportSupplementsPtyLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c210">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">gels:AuditOrReviewOfTheConsolidatedFinancialStatementsUHYHainesNortonMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c211">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">gels:AuditOrReviewOfTheConsolidatedFinancialStatementsUHYHainesNortonMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c212">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">gels:AuditAndReviewServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c213">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ProductsAndServicesAxis">gels:AuditAndReviewServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c214">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:NonadjustingEventsAfterReportingPeriodAxis">gels:LoansFromShareholdersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c215">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:SportSupplementsPtyLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c216">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:CategoriesOfRelatedPartiesAxis">gels:SportSupplementsPtyLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c217">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">gels:InterestBearingLoansAndBorrowingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c218">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">gels:LeaseLiabilityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="c219">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">gels:InterestBearingLoansAndBorrowingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c220">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">gels:LeaseLiabilityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="c221">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">gels:InterestBearingLoansAndBorrowingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c222">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">gels:LeaseLiabilityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="c223">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">gels:InterestBearingLoansAndBorrowingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c224">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">gels:LeaseLiabilityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2025-06-30</endDate>
        </period>
    </context>
    <context id="c225">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">gels:InterestBearingLoansAndBorrowingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <context id="c226">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001920092</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:LiabilitiesArisingFromFinancingActivitiesAxis">gels:LeaseLiabilityMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2025-06-30</instant>
        </period>
    </context>
    <unit id="shares">
        <measure>shares</measure>
    </unit>
    <unit id="aud">
        <measure>iso4217:AUD</measure>
    </unit>
    <unit id="audPershares">
        <divide>
            <unitNumerator>
                <measure>iso4217:AUD</measure>
            </unitNumerator>
            <unitDenominator>
                <measure>shares</measure>
            </unitDenominator>
        </divide>
    </unit>
    <unit id="pure">
        <measure>pure</measure>
    </unit>
    <unit id="usd">
        <measure>iso4217:USD</measure>
    </unit>
    <unit id="usdPershares">
        <divide>
            <unitNumerator>
                <measure>iso4217:USD</measure>
            </unitNumerator>
            <unitDenominator>
                <measure>shares</measure>
            </unitDenominator>
        </divide>
    </unit>
    <dei:DocumentType contextRef="c0" id="ixv-21913">20-F</dei:DocumentType>
    <dei:DocumentRegistrationStatement contextRef="c0" id="ixv-21914">false</dei:DocumentRegistrationStatement>
    <dei:DocumentAnnualReport contextRef="c0" id="ixv-21915">true</dei:DocumentAnnualReport>
    <dei:DocumentPeriodEndDate contextRef="c0" id="ixv-21916">2025-06-30</dei:DocumentPeriodEndDate>
    <dei:CurrentFiscalYearEndDate contextRef="c0" id="ixv-21917">--06-30</dei:CurrentFiscalYearEndDate>
    <dei:DocumentFiscalYearFocus contextRef="c0" id="ixv-21918">2025</dei:DocumentFiscalYearFocus>
    <dei:DocumentTransitionReport contextRef="c0" id="ixv-21919">false</dei:DocumentTransitionReport>
    <dei:DocumentShellCompanyReport contextRef="c0" id="ixv-21920">false</dei:DocumentShellCompanyReport>
    <dei:EntityFileNumber contextRef="c0" id="ixv-21921">001-42373</dei:EntityFileNumber>
    <dei:EntityRegistrantName contextRef="c0" id="ixv-95">Gelteq Limited</dei:EntityRegistrantName>
    <dei:EntityIncorporationStateCountryCode contextRef="c0" id="ixv-104">C3</dei:EntityIncorporationStateCountryCode>
    <dei:EntityAddressAddressLine1 contextRef="c0" id="ixv-112">Level 19644 Chapel Street</dei:EntityAddressAddressLine1>
    <dei:EntityAddressAddressLine2 contextRef="c0" id="ixv-21922">South Yarra</dei:EntityAddressAddressLine2>
    <dei:EntityAddressCityOrTown contextRef="c0" id="ixv-21923">VIC</dei:EntityAddressCityOrTown>
    <dei:EntityAddressPostalZipCode contextRef="c0" id="ixv-21924">3141</dei:EntityAddressPostalZipCode>
    <dei:EntityAddressCountry contextRef="c0" id="ixv-21925">AU</dei:EntityAddressCountry>
    <dei:ContactPersonnelName contextRef="c1" id="ixv-132">Nathan J. Givoni</dei:ContactPersonnelName>
    <dei:CityAreaCode contextRef="c1" id="ixv-21926">+61</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="c1" id="ixv-21927">3 9087 3990</dei:LocalPhoneNumber>
    <dei:EntityAddressAddressLine1 contextRef="c1" id="ixv-138">Level 19644 Chapel Street</dei:EntityAddressAddressLine1>
    <dei:EntityAddressAddressLine2 contextRef="c1" id="ixv-21928">South Yarra</dei:EntityAddressAddressLine2>
    <dei:EntityAddressCityOrTown contextRef="c1" id="ixv-21929">VIC</dei:EntityAddressCityOrTown>
    <dei:EntityAddressPostalZipCode contextRef="c1" id="ixv-21930">3141</dei:EntityAddressPostalZipCode>
    <dei:EntityAddressCountry contextRef="c1" id="ixv-21931">AU</dei:EntityAddressCountry>
    <dei:Security12bTitle contextRef="c0" id="ixv-174">Ordinary shares, no par value</dei:Security12bTitle>
    <dei:TradingSymbol contextRef="c0" id="ixv-179">GELS</dei:TradingSymbol>
    <dei:SecurityExchangeName contextRef="c0" id="ixv-21932">NASDAQ</dei:SecurityExchangeName>
    <dei:EntityCommonStockSharesOutstanding
      contextRef="c2"
      decimals="INF"
      id="ixv-21933"
      unitRef="shares">10711059</dei:EntityCommonStockSharesOutstanding>
    <dei:EntityWellKnownSeasonedIssuer contextRef="c0" id="ixv-21934">No</dei:EntityWellKnownSeasonedIssuer>
    <dei:EntityVoluntaryFilers contextRef="c0" id="ixv-21935">No</dei:EntityVoluntaryFilers>
    <dei:EntityCurrentReportingStatus contextRef="c0" id="ixv-21936">Yes</dei:EntityCurrentReportingStatus>
    <dei:EntityInteractiveDataCurrent contextRef="c0" id="ixv-21937">Yes</dei:EntityInteractiveDataCurrent>
    <dei:EntityFilerCategory contextRef="c0" id="ixv-21938">Non-accelerated Filer</dei:EntityFilerCategory>
    <dei:EntityEmergingGrowthCompany contextRef="c0" id="ixv-21939">true</dei:EntityEmergingGrowthCompany>
    <dei:EntityExTransitionPeriod contextRef="c0" id="ixv-21940">false</dei:EntityExTransitionPeriod>
    <dei:IcfrAuditorAttestationFlag contextRef="c0" id="ixv-21941">false</dei:IcfrAuditorAttestationFlag>
    <dei:DocumentAccountingStandard contextRef="c0" id="ixv-21942">International Financial Reporting Standards</dei:DocumentAccountingStandard>
    <dei:DocumentFinStmtErrorCorrectionFlag contextRef="c0" id="ixv-21943">false</dei:DocumentFinStmtErrorCorrectionFlag>
    <dei:EntityShellCompany contextRef="c0" id="ixv-21944">false</dei:EntityShellCompany>
    <ecd:InsiderTrdPoliciesProcAdoptedFlag contextRef="c0" id="ixv-21945">true</ecd:InsiderTrdPoliciesProcAdoptedFlag>
    <cyd:CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock contextRef="c0" id="ixv-9869">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;As a clinical and science&lt;i&gt;-&lt;/i&gt;based company
that is focused on developing and commercializing white label gel&lt;i&gt;-&lt;/i&gt;based delivery solutions for prescription drugs, nutraceuticals,
pet care and other products, we fully recognize the critical importance of establishing robust administrative and technical measures
to safeguard our information management security systems and protect the confidentiality, integrity, and availability of data, in compliance
with the necessary legislation and regulations in the jurisdictions in which we operate.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In order to ensure our adherence to the necessary
legislation and regulations in the jurisdictions in which we operate, we have implemented protocols to protect against cybersecurity
threats and prevent unauthorized access to sensitive data, and conduct regular assessment of the Company&#x2019;s cybersecurity risks
and vulnerabilities, by identifying potential threats, assessing the likelihood and potential impact of cyberattacks. We also conduct
ongoing evaluation of the industry trends and regulatory environments to ensure we are in full compliance with applicable cybersecurity
laws and regulations in all jurisdictions where we operate. We have set in place an efficient risk mitigation and control and incident
response protocols to identify potential risks, detect, effectively respond to, and recover from cybersecurity breaches.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Overall, we believe that we have established
a robust framework to protect against cybersecurity threats, mitigate risks, preserve customer trust and reputation, and support the
sustainable growth of our Company.&lt;/p&gt;</cyd:CybersecurityRiskManagementProcessesForAssessingIdentifyingAndManagingThreatsTextBlock>
    <dei:AuditorOpinionTextBlock contextRef="c0" id="ixv-11106">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Opinion on the Consolidated Financial Statements&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;We have audited the accompanying consolidated
statement of financial position of Gelteq Limited and its subsidiaries (the Company) as of June 30, 2025 and 2024, and the related consolidated
statements of profit or loss and other comprehensive income, changes in equity, and cash flows for the years ended June 30, 2025 and 2024,
and the related notes (collectively referred to as the "financial statements"). In our opinion, the consolidated financial statements
referred to above present fairly, in all material respects, the financial position of the Company as of June 30, 2025 and 2024, and the
results of its operations and its cash flows for the years ended June 30, 2025 and 2024, in conformity with International Financial Reporting
Standards (IFRS) as issued by the International Accounting Standards Board. &lt;span&gt;&#160;&lt;/span&gt;&lt;/p&gt;</dei:AuditorOpinionTextBlock>
    <dei:AuditorName contextRef="c0" id="ixv-21946">M&amp;K CPAS, PLLC</dei:AuditorName>
    <dei:AuditorLocation contextRef="c0" id="ixv-21947">Woodlands, TX</dei:AuditorLocation>
    <dei:AuditorFirmId contextRef="c0" id="ixv-21948">2738</dei:AuditorFirmId>
    <ifrs-full:RevenueFromContractsWithCustomers contextRef="c0" decimals="0" id="ixv-21949" unitRef="aud">165645</ifrs-full:RevenueFromContractsWithCustomers>
    <ifrs-full:CostOfSales contextRef="c0" decimals="0" id="ixv-21950" unitRef="aud">115397</ifrs-full:CostOfSales>
    <ifrs-full:GrossProfit contextRef="c0" decimals="0" id="ixv-21951" unitRef="aud">50248</ifrs-full:GrossProfit>
    <ifrs-full:OtherIncome contextRef="c0" decimals="0" id="ixv-21952" unitRef="aud">403393</ifrs-full:OtherIncome>
    <ifrs-full:OtherIncome contextRef="c3" decimals="0" id="ixv-21953" unitRef="aud">146884</ifrs-full:OtherIncome>
    <ifrs-full:EmployeeBenefitsExpense contextRef="c0" decimals="0" id="ixv-21954" unitRef="aud">481072</ifrs-full:EmployeeBenefitsExpense>
    <ifrs-full:EmployeeBenefitsExpense contextRef="c3" decimals="0" id="ixv-21955" unitRef="aud">875579</ifrs-full:EmployeeBenefitsExpense>
    <gels:CorporateExpenses contextRef="c0" decimals="0" id="ixv-21956" unitRef="aud">548847</gels:CorporateExpenses>
    <gels:CorporateExpenses contextRef="c3" decimals="0" id="ixv-21957" unitRef="aud">222641</gels:CorporateExpenses>
    <ifrs-full:ShareIssueRelatedCost contextRef="c0" decimals="0" id="ixv-21958" unitRef="aud">584947</ifrs-full:ShareIssueRelatedCost>
    <ifrs-full:ShareIssueRelatedCost contextRef="c3" decimals="0" id="ixv-21959" unitRef="aud">166804</ifrs-full:ShareIssueRelatedCost>
    <ifrs-full:DepreciationAndAmortisationExpense contextRef="c0" decimals="0" id="ixv-21960" unitRef="aud">1222955</ifrs-full:DepreciationAndAmortisationExpense>
    <ifrs-full:DepreciationAndAmortisationExpense contextRef="c3" decimals="0" id="ixv-21961" unitRef="aud">1211896</ifrs-full:DepreciationAndAmortisationExpense>
    <ifrs-full:ResearchAndDevelopmentExpense contextRef="c0" decimals="0" id="ixv-21962" unitRef="aud">628606</ifrs-full:ResearchAndDevelopmentExpense>
    <ifrs-full:ResearchAndDevelopmentExpense contextRef="c3" decimals="0" id="ixv-21963" unitRef="aud">276057</ifrs-full:ResearchAndDevelopmentExpense>
    <ifrs-full:AdvertisingExpense contextRef="c0" decimals="0" id="ixv-21964" unitRef="aud">204077</ifrs-full:AdvertisingExpense>
    <ifrs-full:AdvertisingExpense contextRef="c3" decimals="0" id="ixv-21965" unitRef="aud">18200</ifrs-full:AdvertisingExpense>
    <gels:ConsultingFees contextRef="c0" decimals="0" id="ixv-21966" unitRef="aud">993715</gels:ConsultingFees>
    <gels:ConsultingFees contextRef="c3" decimals="0" id="ixv-21967" unitRef="aud">750</gels:ConsultingFees>
    <ifrs-full:OtherExpenseByNature contextRef="c0" decimals="0" id="ixv-21968" unitRef="aud">1284949</ifrs-full:OtherExpenseByNature>
    <ifrs-full:OtherExpenseByNature contextRef="c3" decimals="0" id="ixv-21969" unitRef="aud">145851</ifrs-full:OtherExpenseByNature>
    <ifrs-full:InventoryWritedown2011 contextRef="c3" decimals="0" id="ixv-21970" unitRef="aud">175081</ifrs-full:InventoryWritedown2011>
    <ifrs-full:ProfitLossFromOperatingActivities contextRef="c0" decimals="0" id="ixv-21971" unitRef="aud">-5495527</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:ProfitLossFromOperatingActivities contextRef="c3" decimals="0" id="ixv-21972" unitRef="aud">-2945975</ifrs-full:ProfitLossFromOperatingActivities>
    <ifrs-full:FinanceCosts contextRef="c0" decimals="0" id="ixv-21973" unitRef="aud">1950587</ifrs-full:FinanceCosts>
    <ifrs-full:FinanceCosts contextRef="c3" decimals="0" id="ixv-21974" unitRef="aud">600220</ifrs-full:FinanceCosts>
    <gels:GainandlossOnExtinguishment contextRef="c0" decimals="0" id="ixv-21975" unitRef="aud">499609</gels:GainandlossOnExtinguishment>
    <ifrs-full:GainsLossesOnChangeInFairValueOfDerivatives contextRef="c0" decimals="0" id="ixv-21976" unitRef="aud">301052</ifrs-full:GainsLossesOnChangeInFairValueOfDerivatives>
    <ifrs-full:ProfitLossBeforeTax contextRef="c0" decimals="0" id="ixv-21977" unitRef="aud">-6645453</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax contextRef="c3" decimals="0" id="ixv-21978" unitRef="aud">-3546195</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLoss contextRef="c0" decimals="0" id="ixv-21979" unitRef="aud">-6645453</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss contextRef="c3" decimals="0" id="ixv-21980" unitRef="aud">-3546195</ifrs-full:ProfitLoss>
    <ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent contextRef="c0" decimals="0" id="ixv-21981" unitRef="aud">-6645453</ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent>
    <ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent contextRef="c3" decimals="0" id="ixv-21982" unitRef="aud">-3546195</ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent>
    <ifrs-full:BasicEarningsLossPerShare
      contextRef="c0"
      decimals="2"
      id="ixv-21983"
      unitRef="audPershares">-0.72</ifrs-full:BasicEarningsLossPerShare>
    <ifrs-full:BasicEarningsLossPerShare
      contextRef="c3"
      decimals="2"
      id="ixv-21984"
      unitRef="audPershares">-0.44</ifrs-full:BasicEarningsLossPerShare>
    <ifrs-full:DilutedEarningsLossPerShare
      contextRef="c0"
      decimals="2"
      id="ixv-21985"
      unitRef="audPershares">-0.72</ifrs-full:DilutedEarningsLossPerShare>
    <ifrs-full:DilutedEarningsLossPerShare
      contextRef="c3"
      decimals="2"
      id="ixv-21986"
      unitRef="audPershares">-0.44</ifrs-full:DilutedEarningsLossPerShare>
    <ifrs-full:CashAndCashEquivalents contextRef="c4" decimals="0" id="ixv-21987" unitRef="aud">344648</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c5" decimals="0" id="ixv-21988" unitRef="aud">24522</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:TradeAndOtherCurrentReceivables contextRef="c4" decimals="0" id="ixv-21989" unitRef="aud">459724</ifrs-full:TradeAndOtherCurrentReceivables>
    <ifrs-full:TradeAndOtherCurrentReceivables contextRef="c5" decimals="0" id="ixv-21990" unitRef="aud">183005</ifrs-full:TradeAndOtherCurrentReceivables>
    <ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets contextRef="c4" decimals="0" id="ixv-21991" unitRef="aud">702298</ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets>
    <ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets contextRef="c5" decimals="0" id="ixv-21992" unitRef="aud">95700</ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets>
    <ifrs-full:CurrentAssets contextRef="c4" decimals="0" id="ixv-21993" unitRef="aud">1506670</ifrs-full:CurrentAssets>
    <ifrs-full:CurrentAssets contextRef="c5" decimals="0" id="ixv-21994" unitRef="aud">303227</ifrs-full:CurrentAssets>
    <ifrs-full:PropertyPlantAndEquipment contextRef="c4" decimals="0" id="ixv-21995" unitRef="aud">15907</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment contextRef="c5" decimals="0" id="ixv-21996" unitRef="aud">16642</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c4" decimals="0" id="ixv-21997" unitRef="aud">19857973</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c5" decimals="0" id="ixv-21998" unitRef="aud">20437958</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:LongtermDeposits contextRef="c4" decimals="0" id="ixv-21999" unitRef="aud">94605</ifrs-full:LongtermDeposits>
    <ifrs-full:NoncurrentAssets contextRef="c4" decimals="0" id="ixv-22000" unitRef="aud">19968485</ifrs-full:NoncurrentAssets>
    <ifrs-full:NoncurrentAssets contextRef="c5" decimals="0" id="ixv-22001" unitRef="aud">20454600</ifrs-full:NoncurrentAssets>
    <ifrs-full:Assets contextRef="c4" decimals="0" id="ixv-22002" unitRef="aud">21475155</ifrs-full:Assets>
    <ifrs-full:Assets contextRef="c5" decimals="0" id="ixv-22003" unitRef="aud">20757827</ifrs-full:Assets>
    <ifrs-full:TradeAndOtherCurrentPayables contextRef="c4" decimals="0" id="ixv-22004" unitRef="aud">572094</ifrs-full:TradeAndOtherCurrentPayables>
    <ifrs-full:TradeAndOtherCurrentPayables contextRef="c5" decimals="0" id="ixv-22005" unitRef="aud">1558186</ifrs-full:TradeAndOtherCurrentPayables>
    <ifrs-full:DeferredIncomeIncludingContractLiabilities contextRef="c5" decimals="0" id="ixv-22006" unitRef="aud">125359</ifrs-full:DeferredIncomeIncludingContractLiabilities>
    <ifrs-full:ShorttermBorrowings contextRef="c4" decimals="0" id="ixv-22007" unitRef="aud">4203855</ifrs-full:ShorttermBorrowings>
    <ifrs-full:ShorttermBorrowings contextRef="c5" decimals="0" id="ixv-22008" unitRef="aud">2084152</ifrs-full:ShorttermBorrowings>
    <ifrs-full:CurrentLeaseLiabilities contextRef="c4" decimals="0" id="ixv-22009" unitRef="aud">771484</ifrs-full:CurrentLeaseLiabilities>
    <ifrs-full:CurrentProvisionsForEmployeeBenefits contextRef="c4" decimals="0" id="ixv-22010" unitRef="aud">84694</ifrs-full:CurrentProvisionsForEmployeeBenefits>
    <ifrs-full:CurrentProvisionsForEmployeeBenefits contextRef="c5" decimals="0" id="ixv-22011" unitRef="aud">98368</ifrs-full:CurrentProvisionsForEmployeeBenefits>
    <ifrs-full:CurrentLiabilities contextRef="c4" decimals="0" id="ixv-22012" unitRef="aud">5632127</ifrs-full:CurrentLiabilities>
    <ifrs-full:CurrentLiabilities contextRef="c5" decimals="0" id="ixv-22013" unitRef="aud">3866065</ifrs-full:CurrentLiabilities>
    <ifrs-full:LongtermBorrowings contextRef="c4" decimals="0" id="ixv-22014" unitRef="aud">13550</ifrs-full:LongtermBorrowings>
    <ifrs-full:LongtermBorrowings contextRef="c5" decimals="0" id="ixv-22015" unitRef="aud">1759447</ifrs-full:LongtermBorrowings>
    <ifrs-full:NoncurrentProvisionsForEmployeeBenefits contextRef="c4" decimals="0" id="ixv-22016" unitRef="aud">24992</ifrs-full:NoncurrentProvisionsForEmployeeBenefits>
    <ifrs-full:NoncurrentProvisionsForEmployeeBenefits contextRef="c5" decimals="0" id="ixv-22017" unitRef="aud">20018</ifrs-full:NoncurrentProvisionsForEmployeeBenefits>
    <ifrs-full:NoncurrentLiabilities contextRef="c4" decimals="0" id="ixv-22018" unitRef="aud">38542</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:NoncurrentLiabilities contextRef="c5" decimals="0" id="ixv-22019" unitRef="aud">1779465</ifrs-full:NoncurrentLiabilities>
    <ifrs-full:Liabilities contextRef="c4" decimals="0" id="ixv-22020" unitRef="aud">5670669</ifrs-full:Liabilities>
    <ifrs-full:Liabilities contextRef="c5" decimals="0" id="ixv-22021" unitRef="aud">5645530</ifrs-full:Liabilities>
    <ifrs-full:NetAssetsLiabilities contextRef="c4" decimals="0" id="ixv-22022" unitRef="aud">15804486</ifrs-full:NetAssetsLiabilities>
    <ifrs-full:NetAssetsLiabilities contextRef="c5" decimals="0" id="ixv-22023" unitRef="aud">15112297</ifrs-full:NetAssetsLiabilities>
    <ifrs-full:IssuedCapital contextRef="c4" decimals="0" id="ixv-22024" unitRef="aud">33945869</ifrs-full:IssuedCapital>
    <ifrs-full:IssuedCapital contextRef="c5" decimals="0" id="ixv-22025" unitRef="aud">26608227</ifrs-full:IssuedCapital>
    <ifrs-full:AccumulatedOtherComprehensiveIncome contextRef="c4" decimals="0" id="ixv-22026" unitRef="aud">-18141383</ifrs-full:AccumulatedOtherComprehensiveIncome>
    <ifrs-full:AccumulatedOtherComprehensiveIncome contextRef="c5" decimals="0" id="ixv-22027" unitRef="aud">-11495930</ifrs-full:AccumulatedOtherComprehensiveIncome>
    <ifrs-full:Equity contextRef="c4" decimals="0" id="ixv-22028" unitRef="aud">15804486</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c5" decimals="0" id="ixv-22029" unitRef="aud">15112297</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c6" decimals="0" id="ixv-22030" unitRef="aud">26608227</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c8" decimals="0" id="ixv-22031" unitRef="aud">-7949735</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c9" decimals="0" id="ixv-22032" unitRef="aud">18658492</ifrs-full:Equity>
    <ifrs-full:ProfitLoss contextRef="c12" decimals="0" id="ixv-22033" unitRef="aud">-3546195</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss contextRef="c3" decimals="0" id="ixv-22034" unitRef="aud">-3546195</ifrs-full:ProfitLoss>
    <ifrs-full:ComprehensiveIncome contextRef="c12" decimals="0" id="ixv-22035" unitRef="aud">-3546195</ifrs-full:ComprehensiveIncome>
    <ifrs-full:ComprehensiveIncome contextRef="c3" decimals="0" id="ixv-22036" unitRef="aud">-3546195</ifrs-full:ComprehensiveIncome>
    <ifrs-full:Equity contextRef="c13" decimals="0" id="ixv-22037" unitRef="aud">26608227</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c15" decimals="0" id="ixv-22038" unitRef="aud">-11495930</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c5" decimals="0" id="ixv-22039" unitRef="aud">15112297</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c13" decimals="0" id="ixv-22040" unitRef="aud">26608227</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c15" decimals="0" id="ixv-22041" unitRef="aud">-11495930</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c5" decimals="0" id="ixv-22042" unitRef="aud">15112297</ifrs-full:Equity>
    <ifrs-full:ProfitLoss contextRef="c18" decimals="0" id="ixv-22043" unitRef="aud">-6645453</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss contextRef="c0" decimals="0" id="ixv-22044" unitRef="aud">-6645453</ifrs-full:ProfitLoss>
    <ifrs-full:ComprehensiveIncome contextRef="c18" decimals="0" id="ixv-22045" unitRef="aud">-6645453</ifrs-full:ComprehensiveIncome>
    <ifrs-full:ComprehensiveIncome contextRef="c0" decimals="0" id="ixv-22046" unitRef="aud">-6645453</ifrs-full:ComprehensiveIncome>
    <gels:IssueOfSharesOnPlacement contextRef="c16" decimals="0" id="ixv-22047" unitRef="aud">7913463</gels:IssueOfSharesOnPlacement>
    <gels:IssueOfSharesOnPlacement contextRef="c0" decimals="0" id="ixv-22048" unitRef="aud">7913463</gels:IssueOfSharesOnPlacement>
    <gels:ShareIssuedInLieuOfServicesi contextRef="c16" decimals="0" id="ixv-22049" unitRef="aud">783232</gels:ShareIssuedInLieuOfServicesi>
    <gels:ShareIssuedInLieuOfServicesi contextRef="c0" decimals="0" id="ixv-22050" unitRef="aud">783232</gels:ShareIssuedInLieuOfServicesi>
    <gels:SharePurchaseAgreementCommitment contextRef="c16" decimals="0" id="ixv-22051" unitRef="aud">237717</gels:SharePurchaseAgreementCommitment>
    <gels:SharePurchaseAgreementCommitment contextRef="c0" decimals="0" id="ixv-22052" unitRef="aud">237717</gels:SharePurchaseAgreementCommitment>
    <gels:ShareIssuedTowardsRepaymentOfConvertibleNotes contextRef="c16" decimals="0" id="ixv-22053" unitRef="aud">432115</gels:ShareIssuedTowardsRepaymentOfConvertibleNotes>
    <gels:ShareIssuedTowardsRepaymentOfConvertibleNotes contextRef="c0" decimals="0" id="ixv-22054" unitRef="aud">432115</gels:ShareIssuedTowardsRepaymentOfConvertibleNotes>
    <gels:SharesIssuedToARCGroupForIPORelatedFees contextRef="c16" decimals="0" id="ixv-22055" unitRef="aud">152048</gels:SharesIssuedToARCGroupForIPORelatedFees>
    <gels:SharesIssuedToARCGroupForIPORelatedFees contextRef="c0" decimals="0" id="ixv-22056" unitRef="aud">152048</gels:SharesIssuedToARCGroupForIPORelatedFees>
    <gels:CostOfCapitalRaising contextRef="c16" decimals="0" id="ixv-22057" unitRef="aud">-2180933</gels:CostOfCapitalRaising>
    <gels:CostOfCapitalRaising contextRef="c0" decimals="0" id="ixv-22058" unitRef="aud">-2180933</gels:CostOfCapitalRaising>
    <ifrs-full:Equity contextRef="c19" decimals="0" id="ixv-22059" unitRef="aud">33945869</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c21" decimals="0" id="ixv-22060" unitRef="aud">-18141383</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="c4" decimals="0" id="ixv-22061" unitRef="aud">15804486</ifrs-full:Equity>
    <ifrs-full:ReceiptsFromSalesOfGoodsAndRenderingOfServices contextRef="c3" decimals="0" id="ixv-22062" unitRef="aud">40000</ifrs-full:ReceiptsFromSalesOfGoodsAndRenderingOfServices>
    <gels:TaxIncentivesFromResearchAndDevelopmentOperatingActivities contextRef="c3" decimals="0" id="ixv-22063" unitRef="aud">263057</gels:TaxIncentivesFromResearchAndDevelopmentOperatingActivities>
    <gels:PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax contextRef="c0" decimals="0" id="ixv-22064" unitRef="aud">5488749</gels:PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax>
    <gels:PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax contextRef="c3" decimals="0" id="ixv-22065" unitRef="aud">1372801</gels:PaymentsToSuppliersPublicOfferingIncludingGoodsAndServicesTax>
    <gels:AdjustmentsForInterestAndOtherFinanceCosts contextRef="c0" decimals="0" id="ixv-22066" unitRef="aud">32868</gels:AdjustmentsForInterestAndOtherFinanceCosts>
    <gels:AdjustmentsForInterestAndOtherFinanceCosts contextRef="c3" decimals="0" id="ixv-22067" unitRef="aud">727</gels:AdjustmentsForInterestAndOtherFinanceCosts>
    <ifrs-full:CashFlowsFromUsedInOperatingActivities contextRef="c0" decimals="0" id="ixv-22068" unitRef="aud">-5521617</ifrs-full:CashFlowsFromUsedInOperatingActivities>
    <ifrs-full:CashFlowsFromUsedInOperatingActivities contextRef="c3" decimals="0" id="ixv-22069" unitRef="aud">-1070471</ifrs-full:CashFlowsFromUsedInOperatingActivities>
    <ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities contextRef="c0" decimals="0" id="ixv-22070" unitRef="aud">3117</ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities>
    <ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities contextRef="c3" decimals="0" id="ixv-22071" unitRef="aud">3149</ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities>
    <ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities contextRef="c0" decimals="0" id="ixv-22072" unitRef="aud">639117</ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities>
    <ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities contextRef="c3" decimals="0" id="ixv-22073" unitRef="aud">145021</ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities>
    <gels:ProceedsFromReleaseOfSecurityDeposits contextRef="c0" decimals="0" id="ixv-22074" unitRef="aud">-94605</gels:ProceedsFromReleaseOfSecurityDeposits>
    <ifrs-full:CashFlowsFromUsedInInvestingActivities contextRef="c0" decimals="0" id="ixv-22075" unitRef="aud">-736839</ifrs-full:CashFlowsFromUsedInInvestingActivities>
    <ifrs-full:CashFlowsFromUsedInInvestingActivities contextRef="c3" decimals="0" id="ixv-22076" unitRef="aud">-148170</ifrs-full:CashFlowsFromUsedInInvestingActivities>
    <ifrs-full:ProceedsFromIssuingShares contextRef="c0" decimals="0" id="ixv-22077" unitRef="aud">7913463</ifrs-full:ProceedsFromIssuingShares>
    <ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities contextRef="c0" decimals="0" id="ixv-22078" unitRef="aud">1327262</ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities>
    <ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities contextRef="c3" decimals="0" id="ixv-22079" unitRef="aud">855834</ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities>
    <ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities contextRef="c0" decimals="0" id="ixv-22080" unitRef="aud">772975</ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities>
    <ifrs-full:RepaymentsOfNoncurrentBorrowings contextRef="c0" decimals="0" id="ixv-22081" unitRef="aud">71517</ifrs-full:RepaymentsOfNoncurrentBorrowings>
    <ifrs-full:PaymentsForShareIssueCosts contextRef="c0" decimals="0" id="ixv-22082" unitRef="aud">1942722</ifrs-full:PaymentsForShareIssueCosts>
    <ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities contextRef="c3" decimals="0" id="ixv-22083" unitRef="aud">11895</ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities>
    <ifrs-full:CashFlowsFromUsedInFinancingActivities contextRef="c0" decimals="0" id="ixv-22084" unitRef="aud">6453511</ifrs-full:CashFlowsFromUsedInFinancingActivities>
    <ifrs-full:CashFlowsFromUsedInFinancingActivities contextRef="c3" decimals="0" id="ixv-22085" unitRef="aud">843939</ifrs-full:CashFlowsFromUsedInFinancingActivities>
    <ifrs-full:IncreaseDecreaseInCashAndCashEquivalents contextRef="c0" decimals="0" id="ixv-22086" unitRef="aud">195055</ifrs-full:IncreaseDecreaseInCashAndCashEquivalents>
    <ifrs-full:IncreaseDecreaseInCashAndCashEquivalents contextRef="c3" decimals="0" id="ixv-22087" unitRef="aud">-374702</ifrs-full:IncreaseDecreaseInCashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c5" decimals="0" id="ixv-22088" unitRef="aud">24522</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c9" decimals="0" id="ixv-22089" unitRef="aud">399224</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents contextRef="c0" decimals="0" id="ixv-22090" unitRef="aud">125071</ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c4" decimals="0" id="ixv-22091" unitRef="aud">344648</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c5" decimals="0" id="ixv-22092" unitRef="aud">24522</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory contextRef="c0" id="ixv-13408">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 1. General information&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The consolidated financial statements covers
Gelteq Limited (&#x201c;Gelteq&#x201d; or the &#x201c;Company&#x201d;) and its controlled entities (referred to herein as the &#x201c;Consolidated
Entity&#x201d;). Gelteq is a Company limited by shares, incorporated and domiciled in Australia.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The principal activities of the Consolidated
Entity during the financial years ended 30 June 2025 and 30 June 2024 were the development and testing of a gel based delivery system
for humans and animals.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The names of the directors in office at any time
during or since the end of the year are:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Simon Szewach (Executive Chairman)*&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Nathan Jacob Givoni (Executive Director)&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Jeff Olyniec (Non-Executive Director) (Resigned
on 30 September 2025)&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Philip Dalidakis (Non-Executive Director)&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Prof David Morton (Non-Executive Director) (Resigned
on 30 April 2025)&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;*&lt;/td&gt;&lt;td style="text-align: justify"&gt;Mr. Simon resigned as an executive Chairman on 31 March 2025
and remains as a non-executive Chairman as at the date of this report.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The directors have been in office since the start
of the financial period to the date of this report unless otherwise stated.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The consolidated financial statements were authorised
for issue, in accordance with a resolution of directors, on 14 November 2025. The directors have the power to amend and reissue the consolidated
financial statements.&#160;&lt;/p&gt;</ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory>
    <ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory contextRef="c0" id="ixv-13437">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Note 2. Basis of preparation&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; "&gt;The principal
accounting policies adopted in the preparation of the consolidated financial statements are set out in note&#160;3. The policies have
been consistently applied to all the&#160;years presented, unless otherwise stated.&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;span style="font-style: normal"&gt;The consolidated
financial statements are presented in Australian Dollars, which is also the Consolidated Entity&#x2019;s functional currency. Amounts
are rounded to the nearest dollar, unless otherwise stated.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;span style="font-style: normal"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;span style="font-style: normal"&gt;These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards and International
Accounting Standards as issued by the International Accounting Standards Board (IASB) and Interpretations (collectively IFRSs).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;span style="font-style: normal"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;span style="font-style: normal"&gt;The preparation of consolidated financial statements in compliance with adopted IFRS requires the use of certain critical accounting
estimates. It also requires the Consolidated Entity&#x2019;s management to exercise judgment in applying the Consolidated Entity&#x2019;s
accounting policies. The areas where significant judgments and estimates have been made in preparing the consolidated financial statements
and their effect are disclosed in note 4.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;These consolidated financial
statements have been prepared in accordance with International Financial Reporting Standards and International Accounting Standards as
issued by the International Accounting Standards Board (IASB) and Interpretations (collectively IFRSs).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The preparation of consolidated
financial statements in compliance with adopted IFRS requires the use of certain critical accounting estimates. It also requires the
Consolidated Entity&#x2019;s management to exercise judgment in applying the Consolidated Entity&#x2019;s accounting policies. The areas
where significant judgments and estimates have been made in preparing the consolidated financial statements and their effect are disclosed
in note 4.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Basis of measurement&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The consolidated financial
statements have been prepared on a historical cost basis.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The principal accounting policies adopted are consistent with those of the previous financial year and corresponding interim reporting
period, unless otherwise stated.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;New or amended Accounting
Standards and Interpretations adopted&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The Consolidated Entity
has adopted all of the new or amended Accounting Standards and Interpretations issued by the International Accounting Standards Board
(IASB) that are mandatory for the current reporting period. The adoption of these Accounting Standards and Interpretations did not have
any material impact on the financial performance or position of the Consolidated Entity.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The adoption of these
Accounting Standards and Interpretations did not have any material impact on the financial performance or position of the Consolidated
Entity. The following Accounting Standards and Interpretations are most relevant to the Consolidated Entity:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;IAS 1 and IFRS Practice Statement 2, to require entities
to disclose their material accounting policy information rather than their significant accounting policies;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;


&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;IAS 7, to clarify that information about measurement bases
for financial instruments is expected to be&#160;material to an entity&#x2019;s financial statements;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;


&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;IAS 8, to clarify how entities should distinguish changes
in accounting policies and changes in accounting estimates;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Any new or amended Accounting
Standards or Interpretations that are not yet mandatory have not been early adopted.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;New Accounting Standards and Interpretations not yet mandatory
or early adopted&lt;br/&gt;
&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Australian Accounting Standards and Interpretations
that have recently been issued or amended but are not yet mandatory, have not been early adopted by the Consolidated Entity for the annual
reporting period ended 30 June 2025. The Consolidated Entity has not yet assessed the impact of these new or amended Accounting Standards
and Interpretations.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;IFRS18 Presentation and Disclosure in Financial
Statements&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;i&gt;This standard is applicable to annual reporting
periods beginning on or after 1 January 2027. The standard replaces IAS 1 Presentation of Financial Statements,&lt;/i&gt; with many of the
original disclosure requirements retained and there will be no impact on the recognition and measurement of items in the financial statements.
But the standard will affect presentation and disclosure in the financial statements, including introducing five categories in the statement
of profit or loss and other comprehensive income: operating, investing, financing, income taxes and discontinued operations. The standard
introduces two mandatory sub-totals in the statement: &#x2018;Operating profit&#x2019; and &#x2018;Profit before financing and income taxes&#x2019;.
There are also new disclosure requirements for &#x2018;management-defined performance measures&#x2019;, such as earnings before interest,
taxes, depreciation and amortisation (&#x2018;EBITDA&#x2019;) or &#x2018;adjusted profit&#x2019;. The standard provides enhanced guidance
on grouping of information (aggregation and disaggregation), including whether to present this information in the primary financial statements
or in the notes. The Consolidated Entity will adopt this standard from 1 July 2027. As at reporting date, the Consolidated Entity has
not completed an assessment on the impact of the standard, but it is expected that there will be a material change to the layout of the
statement of profit or loss and other comprehensive income.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Amendments to IAS 21 - Lack of Exchangeability&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The amendments are applicable to annual reporting
periods beginning on or after 1 January 2025. The Standard amends IAS 21 and IFRS 1 to require entities to apply a consistent approach
to determining whether a currency is exchangeable into another currency and the spot exchange rate to use when it is not exchangeable.
New disclosures are required to help users assess the impact of using an estimated exchange rate on the financial statements. The Consolidated
Entity will adopt this standard from its application date and where appropriate incorporate the additional disclosures required.&lt;/p&gt;</ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory>
    <ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory contextRef="c0" id="ixv-13614">&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Note 3. Summary of significant accounting policies&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The principal accounting
policies adopted in the preparation of the consolidated financial statements are set out below. These policies have been consistently
applied to all the&#160;years presented, unless otherwise stated.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; "&gt;(a) Principles of consolidation&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The consolidated financial
statements incorporate the assets and liabilities of all subsidiaries of Gelteq Limited (&#x2018;Company&#x2019; or &#x2018;parent entity&#x2019;) as at 30 June
2025 and 30 June 2024 and the results of all subsidiaries for the years then ended. Gelteq Limited and its subsidiaries together are
referred to in these financial statements as the &#x2018;Consolidated Entity&#x2019;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Subsidiaries are all those entities over which
the Consolidated Entity has control. The Consolidated Entity controls an entity when the Consolidated Entity is exposed to, or has rights
to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the
activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Consolidated Entity.
They are de-consolidated from the date that control ceases.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Intercompany transactions, balances and unrealised gains on transactions
between entities in the Consolidated Entity are eliminated. Unrealised losses are also eliminated unless the transaction provides evidence
of the impairment of the asset transferred. Accounting policies of subsidiaries have been changed where necessary to ensure consistency
with the policies adopted by the Consolidated Entity.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The acquisition of subsidiaries is accounted
for using the acquisition method of accounting. A change in ownership interest, without the loss of control, is accounted for as an equity
transaction, where the difference between the consideration transferred and the book value of the share of the non-controlling interest
acquired is recognised directly in equity attributable to the parent.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Where the Consolidated Entity loses control over
a subsidiary, it derecognises the assets including goodwill, liabilities and non-controlling interest in the subsidiary together with
any cumulative translation differences recognised in equity. The Consolidated Entity recognises the fair value of the consideration received
and the fair value of any investment retained together with any gain or loss in profit or loss.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(b) Revenue from
contracts with customers&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Revenue arises mainly
from the manufacturing and sale of products. To determine whether to recognise revenue, the consolidated entity follows a 5-step process:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;(1)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Identifying the contract with a customer&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;(2)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Identifying the performance obligations&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;(3)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Determining the transaction price&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;(4)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Allocating the transaction price to the performance obligations&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;(5)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Recognising revenue when/as the performance obligations are
satisfied.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Revenue is recognised either at a point in time or over time, when
the consolidated entity satisfies performance obligations by transferring the promised goods or services to its customers.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The consolidated entity
recognises contract liabilities for consideration received in respect to unsatisfied performance obligations and reports these amounts
as other liabilities (which we refer to as deferred revenues) in the consolidated statement of financial position. Similarly, if the
Consolidated Entity satisfies a performance obligation before it receives the consideration, the consolidated entity recognises either
a contract asset or a receivable in its consolidated statement of financial position, depending on whether something other than the passage
of time is required before the consideration is due.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;i&gt;Sale of Products&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Revenue from sale of product for a fixed fee is recognised when or
as the consolidated entity transfers control of the assets to the customer.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;(c) Research and Development Tax Incentive&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The Research and Development Tax Incentive programme provides tax offsets for expenditure on eligible R&amp;amp;D activities. Under the programme,&#160;the
consolidated entity, is entitled to a refundable R&amp;amp;D credit in Australia on the eligible R&amp;amp;D expenditure incurred on eligible
R&amp;amp;D activities. The refundable R&amp;amp;D tax offset is accounted for under IAS 20 Accounting for Government Grants and Disclosure of
Government Assistance, as per which the R&amp;amp;D tax offset income is recognised when there is reasonable assurance that it will be received.
It is recognised in the consolidated statement of comprehensive income in the same period that the related costs are recognised as expenses
and relates to refundable amounts on approved expenses.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(d) Business Combinations/Asset
Acquisitions&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Business combinations occur where an acquirer obtains control over one or more businesses and results in the consolidation of its assets
and liabilities.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
A business combination is accounted for by applying the acquisition method, unless it is a combination involving entities or businesses
under common control. The business combination will be accounted for from the date that control is obtained, whereby the fair value of
the identifiable assets acquired and liabilities (including contingent liabilities) assumed are recognised (subject to certain limited
exceptions).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
If the acquisition of an asset or a Consolidated Entity of assets does not constitute a business, the individual identifiable assets
acquired (including intangible assets) and liabilities are assumed. The cost of the Consolidated Entity shall be allocated to the individual
identifiable assets and liabilities on the basis of their relative fair values at the date of purchase. Such a transaction or event does
not give rise to goodwill.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Determining whether a particular set of assets and activities is a business should be based on whether the integrated set is capable
of being conducted and managed as a business by a market participant. Thus, in evaluating whether a particular set is a business, it
is not relevant whether a seller operated the set as a business or whether the acquirer intends to operate the set as a business. In
the absence of evidence to the contrary, a particular set of assets and activities in which goodwill is present shall be presumed to
be a business. However, a business need not have goodwill.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(e) Income Tax&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt; The income tax
expense (income) for the periods ended 30 June 2025 and 30 June 2024 comprises current income tax expense (income) and deferred tax
expense (income).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Current tax assets and liabilities are offset where a legally enforceable right of set-off exists and it is intended that net settlement
or simultaneous realisation and settlement of the respective asset and liability will occur. Deferred tax assets and liabilities are
offset where: (a)&#160;a legally enforceable right of set-off exists; and (b)&#160;the deferred tax assets and liabilities relate to
income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities where it is intended
that net settlement or simultaneous realisation and settlement of the respective asset and liability will occur in future periods in
which significant amounts of deferred tax assets or liabilities are expected to be recovered or settled.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Deferred income tax expense reflects movements in deferred tax asset and deferred tax liability balances during the period, as well as
unused tax losses.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Current and deferred
income tax expense (income) is charged or credited outside profit or loss when the tax relates to items that are recognised outside profit
or loss or arising from a business combination.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Except for business combinations, no deferred income tax is recognised from the initial recognition of an asset or liability where there
is no effect on accounting or taxable profit or loss.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
A deferred tax liability shall be recognised for all taxable temporary differences, except to the extent that the deferred tax liability
arises from:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;(a)&lt;/td&gt;&lt;td style="text-align: justify"&gt;the initial recognition of goodwill; or&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;(b)&lt;/td&gt;&lt;td style="text-align: justify"&gt;the initial recognition of an asset or liability in a transaction
which:&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;(i)&lt;/td&gt;&lt;td style="text-align: justify"&gt;is not a business combination; and&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;(ii)&lt;/td&gt;&lt;td style="text-align: justify"&gt;at the time of the transaction, affects neither accounting
profit nor taxable profit (tax loss).&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Deferred tax assets and liabilities are calculated
at the tax rates that are expected to apply to the period when the asset is realised or the liability is settled and their measurement
also reflects the manner in which management expects to recover or settle the carrying amount of the related asset or liability.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Deferred tax assets relating to temporary differences
and unused tax losses are recognised only to the extent that it is probable that future taxable profit will be available against which
the benefits of the deferred tax asset can be utilised.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;(f) Fair Value of Assets and Liabilities&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Consolidated Entity measures some of its
assets and liabilities at fair value on either a recurring or non-recurring basis, depending on the requirements of the applicable Accounting
Standard.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Fair value is the price the Consolidated Entity
would receive to sell an asset or would have to pay to transfer a liability in an orderly (i.e. unforced) transaction between independent,
knowledgeable and willing market participants at the measurement date.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;As fair value is a market-based
measure, the closest equivalent observable market pricing information is used to determine fair value. Adjustments to market values may
be made having regard to the characteristics of the specific asset or liability. The fair values of assets and liabilities that are not
traded in an active market are determined using one or more valuation techniques. These valuation techniques maximise, to the extent
possible, the use of observable market data.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
To the extent possible, market information is extracted from either the principal market for the asset or liability (i.e. the market
with the greatest volume and level of activity for the asset or liability) or, in the absence of such a market, the most advantageous
market available to the entity at the end of the reporting period (i.e. the market that maximises the receipts from the sale of the asset
or minimises the payments made to transfer the liability, after taking into account transaction costs and transport costs).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;For non-financial assets,
the fair value measurement also takes into account a market participant&#x2019;s ability to use the asset in its highest and best use
or to sell it to another market participant that would use the asset in its highest and best use.&lt;br/&gt;
&lt;br/&gt;
The fair value of liabilities and the entity&#x2019;s own equity instruments (excluding those related to share-based payment arrangements)
may be valued, where there is no observable market price in relation to the transfer of such financial instruments, by reference to observable
market information where such instruments are held as assets. Where this information is not available, other valuation techniques are
adopted and, where significant, are detailed in the respective note to the consolidated financial statements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(g) Financial Instruments&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Initial recognition
and measurement&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Financial assets and financial liabilities are recognised when the entity becomes a party to the contractual provisions of the instrument.
For financial assets, this is equivalent to the date that the Consolidated Entity commits itself to either purchase or sell the asset
(i.e. trade date accounting is adopted).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Financial instruments (except for trade receivables) are initially measured at fair value plus transactions costs, except where the instrument
is classified &#x2018;at fair value through profit or loss&#x2019; in which case transactions costs are recognised as expenses in profit
or loss immediately. Where available, quoted prices in an active market are used to determine fair value. In other circumstances, valuation
techniques are adopted.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Trade receivables are initially measured at the transaction price if the trade receivables do not contain a significant financing component
or if the practical expedient was applied as specified in IFRS 15: &lt;i&gt;Revenue from Contracts with Customers&lt;/i&gt;.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Classification and subsequent measurement&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&lt;i&gt;Financial liabilities&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Financial liabilities are subsequently measured at:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: justify"&gt;amortised cost; or&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: justify"&gt;fair value through profit and loss.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
A financial liability is measured at fair value through profit and loss if the financial liability is:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: justify"&gt;a contingent consideration of an acquirer in a business combination
to which IFRS 3: Business Combinations applies;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: justify"&gt;held for trading; or&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: justify"&gt;initially designated as at fair value through profit or loss.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;All other financial
liabilities are subsequently measured at amortised cost using the effective interest method. The effective interest method is a method
of calculating the amortised cost of a debt instrument and of allocating interest expense to profit or loss over the relevant period.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
The effective interest rate is the internal rate of return of the financial asset or liability. That is, it is the rate that exactly
discounts the estimated future cash flows through the expected life of the instrument to the net carrying amount at initial recognition.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Any gains or losses
arising on changes in fair value are recognised in profit or loss to the extent that they are not part of a designated hedging relationship.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
The change in fair value of the financial liability attributable to changes in the issuer&#x2019;s credit risk is taken to other comprehensive
income and is not subsequently reclassified to profit or loss. Instead, it is transferred to retained earnings upon derecognition of
the financial liability.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
If taking the change in credit risk to other comprehensive income enlarges or creates an accounting mismatch, these gains or losses should
be taken to profit or loss rather than other comprehensive income. A financial liability cannot be reclassified.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&lt;i&gt;Financial assets&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Financial assets are subsequently measured at:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: justify"&gt;amortised cost;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: justify"&gt;fair value through other comprehensive income; or&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: justify"&gt;fair value through profit or loss.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Measurement is on the basis of two primary criteria:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: justify"&gt;the contractual cash flow characteristics of the financial
asset; and&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: justify"&gt;the business model for managing the financial assets.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;fair
value through other comprehensive income; or&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;fair
value through profit or loss.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Measurement is on the
basis of two primary criteria:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x2013;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;the
contractual cash flow characteristics of the financial asset; and&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x2013;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;the
business model for managing the financial assets.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;A financial asset that
meets the following conditions is subsequently measured at amortised cost:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;the
financial asset is managed solely to collect contractual cash flows; and&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;contractual terms within the financial asset give rise to
cash flows that are solely payments of principal and interest on the principal amount outstanding on specified dates.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;A financial asset that
meets the following conditions is subsequently measured at fair value through other comprehensive income:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;the contractual terms within the financial asset give rise
to cash flows that are solely payments of principal and interest on the principal amount outstanding on specified dates; and&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;the business model for managing the financial asset comprises
both contractual cash flows collection and the selling of the financial asset.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;By default, all other financial assets that do not meet the measurement
conditions of amortised cost and fair value through other comprehensive income are subsequently measured at fair value through profit
or loss.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;The Consolidated Entity initially designates a financial instrument
as measured at fair value through profit or loss if:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;it
eliminates or significantly reduces a measurement or recognition inconsistency (often referred to as an &#x201c;accounting mismatch&#x201d;)
that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;it
is in accordance with the documented risk management or investment strategy and information about the groupings is documented appropriately,
so the performance of the financial liability that is part of a group of financial liabilities or financial assets can be managed and
evaluated consistently on a fair value basis; and&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;it
is a hybrid contract that contains an embedded derivative that significantly modifies the cash flows otherwise required by the contract.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The initial measurement of financial instruments
at fair value through profit or loss is a one-time option on initial classification and is irrevocable until the financial asset is derecognised.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Derecognition&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&lt;i&gt;Derecognition
of financial liabilities&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;A liability is derecognised
when it is extinguished (i.e. when the obligation in the contract is discharged, cancelled or expires). An exchange of an existing financial
liability for a new one with substantially modified terms, or a substantial modification to the terms of a financial liability, is treated
as an extinguishment of the existing liability and recognition of a new financial liability.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The difference between
the carrying amount of the financial liability derecognised and the consideration paid and payable, including any non-cash assets transferred
or liabilities assumed, is recognised in profit or loss.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&lt;i&gt;Derecognition
of financial assets&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;A financial asset is derecognised when the holder&#x2019;s contractual rights to its cash flows expires, or the asset is transferred in
such a way that all the risks and rewards of ownership are substantially transferred.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;All the following criteria need to be satisfied for the derecognition
of a financial asset:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style=" font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;the
right to receive cash flows from the asset has expired or been transferred;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style=" font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;all
risk and rewards of ownership of the asset have been substantially transferred; and&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style=" font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;the
Consolidated Entity no longer controls the asset (i.e it has no practical ability to make unilateral decisions to sell the asset to a
third party).&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;On derecognition of a financial asset measured at amortised cost,
the difference between the asset&#x2019;s carrying amount and the sum of the consideration received and receivable is recognised in profit
or loss.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On derecognition of a debt instrument classified
as fair value through other comprehensive income, the cumulative gain or loss previously accumulated in the investment revaluation reserve
is reclassified to profit or loss.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;(h) Impairment of assets&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;At the end of each reporting
period, the Consolidated Entity assesses whether there is any indication that an asset may be impaired. The assessment will include considering
external sources of information and internal sources of information, including dividends received from subsidiaries, associates or joint
ventures deemed to be out of pre-acquisition profits. If such an indication exists, an impairment test is carried out on the asset by
comparing the recover able amount of the asset, being the higher of the asset&#x2019;s fair value less costs to sell and value in use
to the asset&#x2019;s carrying amount. Any excess of the asset&#x2019;s carrying amount over its recoverable amount is recognised immediately
in profit or loss, unless the asset is carried at a revalued amount in accordance with another Standard. Any impairment loss of a revalued
asset is treated as a revaluation decrease in accordance with that other Standard.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Where it is not possible
to estimate the recoverable amount of an individual asset, the Consolidated Entity estimates the recoverable amount of the cash-generating
unit to which the asset belongs.&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Impairment testing is performed annually for goodwill and intangible assets with indefinite lives.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;When an impairment loss
subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable
amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment
loss been recognised for the asset (or cash-generating unit) in prior&#160;years. A reversal of an impairment loss is recognised immediately
in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated
as a revaluation increase.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(i) Inventories&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Raw materials, work
in progress and finished goods are stated at the lower of cost and net realisable value on a &#x2018;first in first out&#x2019; basis.
Cost comprises of direct materials and delivery costs, direct labour, import duties and taxes, an appropriate proportion of variable
and fixed overhead expenditure based on normal operating capacity. Costs of purchased inventory are determined after deducting rebates
and discounts received or receivable.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Raw materials, finished goods and work in progress
are stated at the lower of cost and net realisable value. Cost comprises of purchase and delivery costs, net of rebates and discounts
received or receivable. Costs are assigned to individual items of inventory on the &#x2018;first in first out&#x2019; basis.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Net realisable value is the estimated selling
price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(j) Right-of-use
assets&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;A right-of-use asset is recognised at the commencement date of a lease. The right-of-use asset is measured at cost, which comprises
the initial amount of the lease liability, adjusted for, as applicable, any lease payments made at or before the commencement date net
of any lease incentives received, any initial direct costs incurred, and, except where included in the cost of inventories, an estimate
of costs expected to be incurred for dismantling and removing the underlying asset, and restoring the site or asset.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Right-of-use assets are depreciated on a straight-line basis over the unexpired period of the lease or the estimated useful life of the
asset, whichever is the shorter. Where the Consolidated Entity expects to obtain ownership of the leased asset at the end of the lease
term, the depreciation is over its estimated useful life. Right-of use assets are subject to impairment or adjusted for any remeasurement
of lease liabilities.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The Consolidated Entity has elected not to recognise a right-of-use asset and corresponding lease liability for short-term leases with
terms of 12 months or less and leases of low-value assets. Lease payments on these assets are expensed to profit or loss as incurred.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(k) Intangible Assets
Other than Goodwill&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Trade secrets&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Trade
secrets with finite useful lives that are acquired separately, including those acquired in a business combination recognised separately
from goodwill, are carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line
basis over their estimated useful lives which are disclosed below. The estimated useful life and amortisation method are reviewed at
the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Research and development&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Expenditure during the research phase of a project
is recognised as an expense when incurred.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Under IFRS 138, An intangible asset arising from development (or from the development phase of an internal project) shall be recognised
if, and only if, an entity can demonstrate all of the following:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: left"&gt;(a)&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;the technical feasibility of completing the intangible asset so that it will be available for use or sale.&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;(b)&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;its intention to complete the intangible asset and use or sell it.&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;(c)&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;its ability to use or sell the intangible asset.&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;(d)&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;how the intangible asset will generate probable future economic benefits. Among other things, the entity can demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset.&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;(e)&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset.&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;(f)&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;its ability to measure reliably the expenditure attributable to the intangible asset during its development.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Development expenditure that does not meet the
criteria for capitalisation above are recognised as an expense as incurred.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Patents&#160;&amp;amp; trademarks&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Patents and trademarks are measured initially
at purchase cost and are amortised on a straight line basis over their estimated useful lives.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The amortisation rates used for each class of intangible asset with a finite useful life are:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="border-bottom: Black 1.5pt solid; width: 88%; font-weight: bold; text-align: left"&gt;Class of Intangible Asset&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: center"&gt;&lt;b&gt;Amortisation Period&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;Trade Secrets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;20 Years&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;Patents and Trademarks&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;20 Years&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Foreign Currency Transactions and Balances&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(l) Functional and
presentation currency&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The functional currency of each of the Company&#x2019;s entities is measured using the currency of the primary
economic environment in which that entity operates. The functional currency of Gelteq is AU$ dollars. The consolidated financial statements
are presented in Australian dollars.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Transactions and balances&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Foreign currency transactions are translated into functional currency using the exchange rates prevailing at the date of the transaction.
Foreign currency monetary items are translated at the period-end exchange rate. Non-monetary items measured at historical cost continue
to be carried at the exchange rate at the date of the transaction. Non-monetary items measured at fair value are reported at the exchange
rate at the date when fair values were determined.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Exchange differences
arising on the translation of monetary items are recognised in profit or loss, except where deferred in equity as a qualifying cash flow
or net investment hedge.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Exchange differences arising on the translation of non-monetary items are recognised directly in other comprehensive
income to the extent that the underlying gain or loss is directly recognised in other comprehensive income; otherwise, the exchange difference
is recognised in profit or loss.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; "&gt;(m) Employee Benefit Provisions&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;i&gt;Short-term obligations&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Liabilities
for accumulating annual leave that are expected to be settled wholly within 12&#160;months after the end of the period in which the employees
render the related service are recognised in respect of employees&#x2019; services up to the end of the reporting period and are measured
at the amounts expected to be paid when the liabilities are settled. The liabilities are presented as current employee benefit obligations
in the balance sheet.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;i&gt;Other long-term employee benefit obligations&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The liabilities for long service leave are not expected to be settled wholly within 12&#160;months after the end of the period in which
the employees render the related service. They are therefore measured as the present value of expected future payments to be made in
respect of services provided by employees up to the end of the reporting period using the projected unit credit method. Consideration
is given to expected future wage and salary levels, experience of employee departures and periods of service.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The obligations are presented as current liabilities
in the balance sheet if the entity does not have an unconditional right to defer settlement for at least twelve&#160;months after the
reporting date, regardless of when the actual settlement is expected to occur.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(n) Cash and Cash
Equivalents&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Cash and cash equivalents
include cash on hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three&#160;months
or less, and bank overdrafts.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(o) Government Grants&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Government grants received
on capital expenditure are generally deducted in arriving at the carrying amount of the asset purchased. Grants for revenue expenditure
are recognised as other income by the Consolidated Entity. Where retention of a government grant is dependent on the Consolidated Entity
satisfying certain criteria, it is initially recognised as deferred income. When the criteria for retention have been satisfied, the
deferred income balance is released to the consolidated statement of comprehensive income or netted against the asset purchased.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(p) Trade and other
receivables&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Trade and other receivables
are recognised at amortised cost, less any allowance for expected credit losses.&lt;b&gt;&lt;br/&gt;
&lt;br/&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;(q) Trade and Other Payables&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Trade and other payables
represent the liabilities for goods and services received by the entity that remain unpaid at the end of the reporting period. The balance
is recognised as a current liability with the amounts normally paid within 30&#160;days of recognition of the liability.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Trade and other payables
are initially measured their fair value and subsequently measured at amortised cost using the effective interest method.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Accruals are recognised
when they can be reasonably estimated and attributed to the relevant financial period. They are assessed for fair value and carried at
amortised cost. They are derecognised when a liability for payment is raised as a trade or other payable.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;r) Borrowings&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Borrowings are initially
recognised at fair value, net of transaction costs incurred. Borrowings are subsequently measured at amortised cost. Any difference between
the proceeds (net of transaction costs) and the redemption amount is recognised in profit or loss over the year of the borrowings using
the effective interest method.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Borrowings are removed
from the balance sheet when the obligation specified in the contract is discharged, cancelled or expired. The difference between the
carrying amount of a financial liability that has been extinguished or transferred to another party and the consideration paid, including
any non-cash assets transferred or liabilities assumed, is recognised in profit or loss as other income or finance costs.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Borrowings are classified
as current liabilities unless the Consolidated Entity has an unconditional right to defer settlement of the liability for at least 12&#160;months
after the reporting period.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Borrowing Costs&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Borrowing costs directly
attributable to the acquisition, construction or production of assets that necessarily take a substantial period of time to prepare for
their intended use or sale are added to the cost of those assets, until such time as the assets are substantially ready for their intended
use or sale.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;All other borrowing
costs are recognised in profit or loss in the period in which they are incurred.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(s)&#160;Convertible
Notes&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The component parts
of the convertible notes issued by the Consolidated Entity are classified separately as financial liabilities and equity in accordance
with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. A conversion
option that will be settled by the exchange of a fixed amount of cash or another financial asset for a fixed number of the Consolidated
Entity&#x2019;s own equity instruments is an equity instrument.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;At the date of issue,
the fair value of the liability component is estimated using the prevailing market interest rate for a similar non-convertible instrument.
This amount is recorded as a liability on an amortised cost basis using the effective interest method until extinguished upon conversion
or at the instrument&#x2019;s maturity date.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The conversion option
classified as equity is determined by deducting the amount of the liability component from the fair value of the compound instrument
as a whole. This is recognised and included in equity, net of income tax effects, and is not subsequently remeasured. In addition, the
conversion option classified as equity will remain in equity until the conversion option is exercised, in which case, the balance recognised
in equity will be transferred to share capital. Where the conversion option remains unexercised at the maturity date of the convertible
note, the balance recognised in equity will be transferred to retained earnings. No gain or loss upon conversion or expiration of the
conversion option.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Transaction costs that
relate to the issue of the convertible notes are allocated to the liability and equity components in proportion to the allocation of
the gross proceeds. Transaction costs relating to the equity component are recognised directly in equity. Transaction costs relating
to the liability component are included in carrying amount of the liability component and amortised over the lives of the convertible
notes using the effective interest method.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(t) Lease liabilities&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;A lease liability is
recognised at the commencement date of a lease. The lease liability is initially recognised at the present value of the lease payments
to be made over the term of the lease, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined,
the Consolidated Entity&#x2019;s incremental borrowing rate. Lease payments comprise of fixed payments less any lease incentives receivable,
variable lease payments that depend on an index or a rate, amounts expected to be paid under residual value guarantees, exercise price
of a purchase option when the exercise of the option is reasonably certain to occur, and any anticipated termination penalties. The variable
lease payments that do not depend on an index or a rate are expensed in the period in which they are incurred.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Lease liabilities are measured at amortised cost
using the effective interest method. The carrying amounts are remeasured if there is a change in the following: future lease payments
arising from a change in an index or a rate used; residual guarantee; lease term; certainty of a purchase option and termination penalties.
When a lease liability is remeasured, an adjustment is made to the corresponding right-of use asset, or to profit or loss if the carrying
amount of the right-of-use asset is fully written down.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(u) Goods and Services
Tax (GST)&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST incurred is not recoverable from
the Australian Taxation Office (ATO).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Receivables and payables are stated inclusive of the amount of GST receivable or payable. The net amount of GST recoverable from, or
payable to, the ATO is included with other receivables or payables in the statement of financial position.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(v) Earnings per
Share (EPS)&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Basic loss per share&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Basic earnings per share is calculated by dividing the profit attributable to equity holders of the Company, excluding any costs of servicing
equity other than ordinary shares, by the weighted average number of ordinary shares outstanding during the period, adjusted for bonus
elements in ordinary shares issued during the period.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Diluted loss per share&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Diluted loss per share adjusts the figures used in the determination of basic loss per share to take into account the after-income tax
effect of interest and other financing costs associated with dilutive potential ordinary shares and the weighted average number of shares
assumed to have been issued for no consideration in relation to dilutive potential ordinary shares, unless anti-dilutive.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="text-align: justify; font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; "&gt;(w)&#160;Operating
segments&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; "&gt;&lt;span style="font-weight: normal"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Operating segments are presented using the &#x2018;management approach&#x2019;,
where the information presented is on the same basis as the internal reports provided to the Chief Operating Decision Makers (&#x2018;CODM&#x2019;).
The Chief Executive Officer (CEO) of the Company is the CODM who is responsible for the allocation of resources to operating segments
and assessing their performance.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(x) &#160;Share-based
payments&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Equity-settled and cash-settled share-based compensation benefits are provided to employees.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
&lt;i&gt;Equity-settled transactions&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Equity-settled transactions are awards of shares, or options over shares, that are provided to employees in exchange for the rendering
of services. Cash-settled transactions are awards of cash for the exchange of services, where the amount of cash is determined by reference
to the share price.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
The cost of equity-settled transactions are measured at fair value on grant date. Fair value is generally determined using either the
Binomial or Black-Scholes option pricing model that takes into account the exercise price, the term of the option, the impact of dilution,
the share price at grant date and expected price volatility of the underlying share, the expected dividend yield and the risk free interest
rate for the term of the option, together with non-vesting conditions that do not determine whether the Consolidated Entity receives
the services that entitle the employees to receive payment. No account is taken of any other vesting conditions. There are no such equity
settled transactions where fair value is measured under these methods for financial current or previous reporting periods.&lt;br/&gt;
&lt;br/&gt;
The cost of equity-settled transactions are recognised as an expense with a corresponding increase in equity over the vesting period.
The cumulative charge to profit or loss is calculated based on the grant date fair value of the award, the best estimate of the number
of awards that are likely to vest and the expired portion of the vesting period. The amount recognised in profit or loss for the period
is the cumulative amount calculated at each reporting date less amounts already recognised in previous periods.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;i&gt;Cash-settled transactions&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
The cost of cash-settled transactions is initially, and at each reporting date until vested, determined by applying either the Binomial
or Black-Scholes option pricing model, taking into consideration the terms and conditions on which the award was granted. The cumulative
charge to profit or loss until settlement of the liability is calculated as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;during the vesting period, the liability at
                           each reporting date is the fair value of the award at that date multiplied by the expired portion of the vesting period.&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;from the end of the vesting period until settlement of the
award, the liability is the full fair value of the liability at the reporting date.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;All changes in the liability
are recognised in profit or loss. The ultimate cost of cash-settled transactions is the cash paid to settle the liability.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
There are no cash settled transactions for financial year 2025 or financial year 2024.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Market conditions are taken into consideration in determining fair value. Therefore, any awards subject to market conditions are considered
to vest irrespective of whether or not that market condition has been met, provided all other conditions are satisfied.&lt;br/&gt;
&lt;br/&gt;
If equity-settled awards are modified, as a minimum an expense is recognised as if the modification has not been made. An additional
expense is recognised, over the remaining vesting period, for any modification that increases the total fair value of the share-based
compensation benefit as at the date of modification.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
If the non-vesting condition is within the control of the Consolidated Entity or employee, the failure to satisfy the condition is treated
as a cancellation. If the condition is not within the control of the Consolidated Entity or employee and is not satisfied during the
vesting period, any remaining expense for the award is recognised over the remaining vesting period, unless the award is forfeited.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
If equity-settled awards are cancelled, it is treated as if it has vested on the date of cancellation, and any remaining expense is recognised
immediately. If a new replacement award is substituted for the cancelled award, the cancelled and new award is treated as if they were
a modification.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(y) Comparative Figures&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
When required by Accounting Standards, comparative figures have been adjusted to conform to changes in presentation for the current financial
period.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Where the Consolidated Entity retrospectively applies an accounting policy, makes a retrospective restatement or reclassifies items in
its financial statements, a third statement of financial position as at the beginning of the preceding period in addition to the minimum
comparative consolidated financial statements is presented&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; "&gt;Convertible notes payable&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Convertible notes payable
are financial instruments which contain a separate financial liability and equity instrument. These financial instruments are accounted
for separately dependent on the nature of their components. The identification of such components embedded within a convertible notes
payable requires significant judgement given that it is based on the interpretation of the substance of the contractual arrangement. The
convertible notes are considered to contain embedded derivatives. The embedded derivatives were measured at fair value upon initial recognition
based on a Black-Scholes valuation model and separated from the debt component of the notes. The debt component of the notes is measured
at residual value upon initial recognition. Subsequent to initial recognition, the embedded derivative components are re-measured at fair
value at each reporting date while the debt components are accreted to the face value of the note using the effective interest rate through
periodic charges to finance expense over the term of the note.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;In accordance with IFRS
9, where an indeterminate number of shares may be issued in due course upon the conversion of the convertible notes, or the convertible
notes are convertible at a discount to market, the embedded derivative is accounted for as a liability.&lt;/p&gt;</ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory>
    <gels:DescriptionOfAccountingPolicyPrincipleOfConsolidation contextRef="c0" id="ixv-13619">&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; "&gt;(a) Principles of consolidation&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The consolidated financial
statements incorporate the assets and liabilities of all subsidiaries of Gelteq Limited (&#x2018;Company&#x2019; or &#x2018;parent entity&#x2019;) as at 30 June
2025 and 30 June 2024 and the results of all subsidiaries for the years then ended. Gelteq Limited and its subsidiaries together are
referred to in these financial statements as the &#x2018;Consolidated Entity&#x2019;.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Subsidiaries are all those entities over which
the Consolidated Entity has control. The Consolidated Entity controls an entity when the Consolidated Entity is exposed to, or has rights
to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the
activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Consolidated Entity.
They are de-consolidated from the date that control ceases.&lt;/p&gt;&lt;p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Intercompany transactions, balances and unrealised gains on transactions
between entities in the Consolidated Entity are eliminated. Unrealised losses are also eliminated unless the transaction provides evidence
of the impairment of the asset transferred. Accounting policies of subsidiaries have been changed where necessary to ensure consistency
with the policies adopted by the Consolidated Entity.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The acquisition of subsidiaries is accounted
for using the acquisition method of accounting. A change in ownership interest, without the loss of control, is accounted for as an equity
transaction, where the difference between the consideration transferred and the book value of the share of the non-controlling interest
acquired is recognised directly in equity attributable to the parent.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Where the Consolidated Entity loses control over
a subsidiary, it derecognises the assets including goodwill, liabilities and non-controlling interest in the subsidiary together with
any cumulative translation differences recognised in equity. The Consolidated Entity recognises the fair value of the consideration received
and the fair value of any investment retained together with any gain or loss in profit or loss.&lt;/p&gt;</gels:DescriptionOfAccountingPolicyPrincipleOfConsolidation>
    <ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue contextRef="c0" id="ixv-13673">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(b) Revenue from
contracts with customers&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Revenue arises mainly
from the manufacturing and sale of products. To determine whether to recognise revenue, the consolidated entity follows a 5-step process:&lt;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;(1)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Identifying the contract with a customer&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;(2)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Identifying the performance obligations&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;(3)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Determining the transaction price&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;(4)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Allocating the transaction price to the performance obligations&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;(5)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Recognising revenue when/as the performance obligations are
satisfied.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Revenue is recognised either at a point in time or over time, when
the consolidated entity satisfies performance obligations by transferring the promised goods or services to its customers.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The consolidated entity
recognises contract liabilities for consideration received in respect to unsatisfied performance obligations and reports these amounts
as other liabilities (which we refer to as deferred revenues) in the consolidated statement of financial position. Similarly, if the
Consolidated Entity satisfies a performance obligation before it receives the consideration, the consolidated entity recognises either
a contract asset or a receivable in its consolidated statement of financial position, depending on whether something other than the passage
of time is required before the consideration is due.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;i&gt;Sale of Products&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Revenue from sale of product for a fixed fee is recognised when or
as the consolidated entity transfers control of the assets to the customer.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue>
    <ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory contextRef="c0" id="ixv-13764">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;(c) Research and Development Tax Incentive&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The Research and Development Tax Incentive programme provides tax offsets for expenditure on eligible R&amp;amp;D activities. Under the programme,&#160;the
consolidated entity, is entitled to a refundable R&amp;amp;D credit in Australia on the eligible R&amp;amp;D expenditure incurred on eligible
R&amp;amp;D activities. The refundable R&amp;amp;D tax offset is accounted for under IAS 20 Accounting for Government Grants and Disclosure of
Government Assistance, as per which the R&amp;amp;D tax offset income is recognised when there is reasonable assurance that it will be received.
It is recognised in the consolidated statement of comprehensive income in the same period that the related costs are recognised as expenses
and relates to refundable amounts on approved expenses.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory contextRef="c0" id="ixv-13771">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(d) Business Combinations/Asset
Acquisitions&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Business combinations occur where an acquirer obtains control over one or more businesses and results in the consolidation of its assets
and liabilities.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
A business combination is accounted for by applying the acquisition method, unless it is a combination involving entities or businesses
under common control. The business combination will be accounted for from the date that control is obtained, whereby the fair value of
the identifiable assets acquired and liabilities (including contingent liabilities) assumed are recognised (subject to certain limited
exceptions).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
If the acquisition of an asset or a Consolidated Entity of assets does not constitute a business, the individual identifiable assets
acquired (including intangible assets) and liabilities are assumed. The cost of the Consolidated Entity shall be allocated to the individual
identifiable assets and liabilities on the basis of their relative fair values at the date of purchase. Such a transaction or event does
not give rise to goodwill.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Determining whether a particular set of assets and activities is a business should be based on whether the integrated set is capable
of being conducted and managed as a business by a market participant. Thus, in evaluating whether a particular set is a business, it
is not relevant whether a seller operated the set as a business or whether the acquirer intends to operate the set as a business. In
the absence of evidence to the contrary, a particular set of assets and activities in which goodwill is present shall be presumed to
be a business. However, a business need not have goodwill.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory contextRef="c0" id="ixv-13822">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(e) Income Tax&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt; The income tax
expense (income) for the periods ended 30 June 2025 and 30 June 2024 comprises current income tax expense (income) and deferred tax
expense (income).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Current tax assets and liabilities are offset where a legally enforceable right of set-off exists and it is intended that net settlement
or simultaneous realisation and settlement of the respective asset and liability will occur. Deferred tax assets and liabilities are
offset where: (a)&#160;a legally enforceable right of set-off exists; and (b)&#160;the deferred tax assets and liabilities relate to
income taxes levied by the same taxation authority on either the same taxable entity or different taxable entities where it is intended
that net settlement or simultaneous realisation and settlement of the respective asset and liability will occur in future periods in
which significant amounts of deferred tax assets or liabilities are expected to be recovered or settled.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Deferred income tax expense reflects movements in deferred tax asset and deferred tax liability balances during the period, as well as
unused tax losses.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Current and deferred
income tax expense (income) is charged or credited outside profit or loss when the tax relates to items that are recognised outside profit
or loss or arising from a business combination.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Except for business combinations, no deferred income tax is recognised from the initial recognition of an asset or liability where there
is no effect on accounting or taxable profit or loss.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
A deferred tax liability shall be recognised for all taxable temporary differences, except to the extent that the deferred tax liability
arises from:&lt;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;(a)&lt;/td&gt;&lt;td style="text-align: justify"&gt;the initial recognition of goodwill; or&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;(b)&lt;/td&gt;&lt;td style="text-align: justify"&gt;the initial recognition of an asset or liability in a transaction
which:&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;(i)&lt;/td&gt;&lt;td style="text-align: justify"&gt;is not a business combination; and&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.5in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;(ii)&lt;/td&gt;&lt;td style="text-align: justify"&gt;at the time of the transaction, affects neither accounting
profit nor taxable profit (tax loss).&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Deferred tax assets and liabilities are calculated
at the tax rates that are expected to apply to the period when the asset is realised or the liability is settled and their measurement
also reflects the manner in which management expects to recover or settle the carrying amount of the related asset or liability.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Deferred tax assets relating to temporary differences
and unused tax losses are recognised only to the extent that it is probable that future taxable profit will be available against which
the benefits of the deferred tax asset can be utilised.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory>
    <gels:DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock contextRef="c0" id="ixv-13878">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;(f) Fair Value of Assets and Liabilities&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Consolidated Entity measures some of its
assets and liabilities at fair value on either a recurring or non-recurring basis, depending on the requirements of the applicable Accounting
Standard.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Fair value is the price the Consolidated Entity
would receive to sell an asset or would have to pay to transfer a liability in an orderly (i.e. unforced) transaction between independent,
knowledgeable and willing market participants at the measurement date.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;As fair value is a market-based
measure, the closest equivalent observable market pricing information is used to determine fair value. Adjustments to market values may
be made having regard to the characteristics of the specific asset or liability. The fair values of assets and liabilities that are not
traded in an active market are determined using one or more valuation techniques. These valuation techniques maximise, to the extent
possible, the use of observable market data.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
To the extent possible, market information is extracted from either the principal market for the asset or liability (i.e. the market
with the greatest volume and level of activity for the asset or liability) or, in the absence of such a market, the most advantageous
market available to the entity at the end of the reporting period (i.e. the market that maximises the receipts from the sale of the asset
or minimises the payments made to transfer the liability, after taking into account transaction costs and transport costs).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;For non-financial assets,
the fair value measurement also takes into account a market participant&#x2019;s ability to use the asset in its highest and best use
or to sell it to another market participant that would use the asset in its highest and best use.&lt;br/&gt;
&lt;br/&gt;
The fair value of liabilities and the entity&#x2019;s own equity instruments (excluding those related to share-based payment arrangements)
may be valued, where there is no observable market price in relation to the transfer of such financial instruments, by reference to observable
market information where such instruments are held as assets. Where this information is not available, other valuation techniques are
adopted and, where significant, are detailed in the respective note to the consolidated financial statements.&lt;/p&gt;</gels:DescriptionOfAccountingPolicyForFairValueOfAssetsAndLiabilitiesPolicyTextBlock>
    <ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory contextRef="c0" id="ixv-13935">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(g) Financial Instruments&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Initial recognition
and measurement&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Financial assets and financial liabilities are recognised when the entity becomes a party to the contractual provisions of the instrument.
For financial assets, this is equivalent to the date that the Consolidated Entity commits itself to either purchase or sell the asset
(i.e. trade date accounting is adopted).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Financial instruments (except for trade receivables) are initially measured at fair value plus transactions costs, except where the instrument
is classified &#x2018;at fair value through profit or loss&#x2019; in which case transactions costs are recognised as expenses in profit
or loss immediately. Where available, quoted prices in an active market are used to determine fair value. In other circumstances, valuation
techniques are adopted.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Trade receivables are initially measured at the transaction price if the trade receivables do not contain a significant financing component
or if the practical expedient was applied as specified in IFRS 15: &lt;i&gt;Revenue from Contracts with Customers&lt;/i&gt;.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Classification and subsequent measurement&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&lt;i&gt;Financial liabilities&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Financial liabilities are subsequently measured at:&lt;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: justify"&gt;amortised cost; or&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: justify"&gt;fair value through profit and loss.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
A financial liability is measured at fair value through profit and loss if the financial liability is:&lt;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: justify"&gt;a contingent consideration of an acquirer in a business combination
to which IFRS 3: Business Combinations applies;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: justify"&gt;held for trading; or&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: justify"&gt;initially designated as at fair value through profit or loss.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;All other financial
liabilities are subsequently measured at amortised cost using the effective interest method. The effective interest method is a method
of calculating the amortised cost of a debt instrument and of allocating interest expense to profit or loss over the relevant period.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
The effective interest rate is the internal rate of return of the financial asset or liability. That is, it is the rate that exactly
discounts the estimated future cash flows through the expected life of the instrument to the net carrying amount at initial recognition.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Any gains or losses
arising on changes in fair value are recognised in profit or loss to the extent that they are not part of a designated hedging relationship.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
The change in fair value of the financial liability attributable to changes in the issuer&#x2019;s credit risk is taken to other comprehensive
income and is not subsequently reclassified to profit or loss. Instead, it is transferred to retained earnings upon derecognition of
the financial liability.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
If taking the change in credit risk to other comprehensive income enlarges or creates an accounting mismatch, these gains or losses should
be taken to profit or loss rather than other comprehensive income. A financial liability cannot be reclassified.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&lt;i&gt;Financial assets&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Financial assets are subsequently measured at:&lt;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: justify"&gt;amortised cost;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: justify"&gt;fair value through other comprehensive income; or&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: justify"&gt;fair value through profit or loss.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Measurement is on the basis of two primary criteria:&lt;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: justify"&gt;the contractual cash flow characteristics of the financial
asset; and&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: justify"&gt;the business model for managing the financial assets.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;fair
value through other comprehensive income; or&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x2013;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;fair
value through profit or loss.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Measurement is on the
basis of two primary criteria:&lt;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x2013;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;the
contractual cash flow characteristics of the financial asset; and&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x2013;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;the
business model for managing the financial assets.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;A financial asset that
meets the following conditions is subsequently measured at amortised cost:&lt;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;the
financial asset is managed solely to collect contractual cash flows; and&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;contractual terms within the financial asset give rise to
cash flows that are solely payments of principal and interest on the principal amount outstanding on specified dates.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;A financial asset that
meets the following conditions is subsequently measured at fair value through other comprehensive income:&lt;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;the contractual terms within the financial asset give rise
to cash flows that are solely payments of principal and interest on the principal amount outstanding on specified dates; and&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;the business model for managing the financial asset comprises
both contractual cash flows collection and the selling of the financial asset.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;By default, all other financial assets that do not meet the measurement
conditions of amortised cost and fair value through other comprehensive income are subsequently measured at fair value through profit
or loss.&lt;/p&gt;&lt;p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;The Consolidated Entity initially designates a financial instrument
as measured at fair value through profit or loss if:&lt;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;it
eliminates or significantly reduces a measurement or recognition inconsistency (often referred to as an &#x201c;accounting mismatch&#x201d;)
that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;it
is in accordance with the documented risk management or investment strategy and information about the groupings is documented appropriately,
so the performance of the financial liability that is part of a group of financial liabilities or financial assets can be managed and
evaluated consistently on a fair value basis; and&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;it
is a hybrid contract that contains an embedded derivative that significantly modifies the cash flows otherwise required by the contract.&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The initial measurement of financial instruments
at fair value through profit or loss is a one-time option on initial classification and is irrevocable until the financial asset is derecognised.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Derecognition&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&lt;i&gt;Derecognition
of financial liabilities&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;A liability is derecognised
when it is extinguished (i.e. when the obligation in the contract is discharged, cancelled or expires). An exchange of an existing financial
liability for a new one with substantially modified terms, or a substantial modification to the terms of a financial liability, is treated
as an extinguishment of the existing liability and recognition of a new financial liability.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The difference between
the carrying amount of the financial liability derecognised and the consideration paid and payable, including any non-cash assets transferred
or liabilities assumed, is recognised in profit or loss.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&lt;i&gt;Derecognition
of financial assets&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;A financial asset is derecognised when the holder&#x2019;s contractual rights to its cash flows expires, or the asset is transferred in
such a way that all the risks and rewards of ownership are substantially transferred.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;All the following criteria need to be satisfied for the derecognition
of a financial asset:&lt;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style=" font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;the
right to receive cash flows from the asset has expired or been transferred;&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style=" font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;all
risk and rewards of ownership of the asset have been substantially transferred; and&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&lt;span style=" font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;the
Consolidated Entity no longer controls the asset (i.e it has no practical ability to make unilateral decisions to sell the asset to a
third party).&lt;/span&gt;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;On derecognition of a financial asset measured at amortised cost,
the difference between the asset&#x2019;s carrying amount and the sum of the consideration received and receivable is recognised in profit
or loss.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On derecognition of a debt instrument classified
as fair value through other comprehensive income, the cumulative gain or loss previously accumulated in the investment revaluation reserve
is reclassified to profit or loss.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory contextRef="c0" id="ixv-14343">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;(h) Impairment of assets&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;At the end of each reporting
period, the Consolidated Entity assesses whether there is any indication that an asset may be impaired. The assessment will include considering
external sources of information and internal sources of information, including dividends received from subsidiaries, associates or joint
ventures deemed to be out of pre-acquisition profits. If such an indication exists, an impairment test is carried out on the asset by
comparing the recover able amount of the asset, being the higher of the asset&#x2019;s fair value less costs to sell and value in use
to the asset&#x2019;s carrying amount. Any excess of the asset&#x2019;s carrying amount over its recoverable amount is recognised immediately
in profit or loss, unless the asset is carried at a revalued amount in accordance with another Standard. Any impairment loss of a revalued
asset is treated as a revaluation decrease in accordance with that other Standard.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Where it is not possible
to estimate the recoverable amount of an individual asset, the Consolidated Entity estimates the recoverable amount of the cash-generating
unit to which the asset belongs.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Impairment testing is performed annually for goodwill and intangible assets with indefinite lives.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;When an impairment loss
subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable
amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment
loss been recognised for the asset (or cash-generating unit) in prior&#160;years. A reversal of an impairment loss is recognised immediately
in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated
as a revaluation increase.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories contextRef="c0" id="ixv-14359">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(i) Inventories&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Raw materials, work
in progress and finished goods are stated at the lower of cost and net realisable value on a &#x2018;first in first out&#x2019; basis.
Cost comprises of direct materials and delivery costs, direct labour, import duties and taxes, an appropriate proportion of variable
and fixed overhead expenditure based on normal operating capacity. Costs of purchased inventory are determined after deducting rebates
and discounts received or receivable.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Raw materials, finished goods and work in progress
are stated at the lower of cost and net realisable value. Cost comprises of purchase and delivery costs, net of rebates and discounts
received or receivable. Costs are assigned to individual items of inventory on the &#x2018;first in first out&#x2019; basis.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Net realisable value is the estimated selling
price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories>
    <gels:DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock contextRef="c0" id="ixv-14373">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(j) Right-of-use
assets&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;A right-of-use asset is recognised at the commencement date of a lease. The right-of-use asset is measured at cost, which comprises
the initial amount of the lease liability, adjusted for, as applicable, any lease payments made at or before the commencement date net
of any lease incentives received, any initial direct costs incurred, and, except where included in the cost of inventories, an estimate
of costs expected to be incurred for dismantling and removing the underlying asset, and restoring the site or asset.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Right-of-use assets are depreciated on a straight-line basis over the unexpired period of the lease or the estimated useful life of the
asset, whichever is the shorter. Where the Consolidated Entity expects to obtain ownership of the leased asset at the end of the lease
term, the depreciation is over its estimated useful life. Right-of use assets are subject to impairment or adjusted for any remeasurement
of lease liabilities.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The Consolidated Entity has elected not to recognise a right-of-use asset and corresponding lease liability for short-term leases with
terms of 12 months or less and leases of low-value assets. Lease payments on these assets are expensed to profit or loss as incurred.&lt;/p&gt;</gels:DescriptionOfAccountingPolicyForRightofUseAssetsPolicyTextBlock>
    <ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory contextRef="c0" id="ixv-14387">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(k) Intangible Assets
Other than Goodwill&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Trade secrets&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Trade
secrets with finite useful lives that are acquired separately, including those acquired in a business combination recognised separately
from goodwill, are carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line
basis over their estimated useful lives which are disclosed below. The estimated useful life and amortisation method are reviewed at
the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Research and development&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Expenditure during the research phase of a project
is recognised as an expense when incurred.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Under IFRS 138, An intangible asset arising from development (or from the development phase of an internal project) shall be recognised
if, and only if, an entity can demonstrate all of the following:&lt;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: left"&gt;(a)&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;the technical feasibility of completing the intangible asset so that it will be available for use or sale.&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;(b)&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;its intention to complete the intangible asset and use or sell it.&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;(c)&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;its ability to use or sell the intangible asset.&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;(d)&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;how the intangible asset will generate probable future economic benefits. Among other things, the entity can demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset.&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;(e)&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset.&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;(f)&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;its ability to measure reliably the expenditure attributable to the intangible asset during its development.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Development expenditure that does not meet the
criteria for capitalisation above are recognised as an expense as incurred.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Patents&#160;&amp;amp; trademarks&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Patents and trademarks are measured initially
at purchase cost and are amortised on a straight line basis over their estimated useful lives.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The amortisation rates used for each class of intangible asset with a finite useful life are:&lt;/p&gt;&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="border-bottom: Black 1.5pt solid; width: 88%; font-weight: bold; text-align: left"&gt;Class of Intangible Asset&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: center"&gt;&lt;b&gt;Amortisation Period&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;Trade Secrets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;20 Years&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;Patents and Trademarks&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;20 Years&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Foreign Currency Transactions and Balances&lt;/b&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory>
    <ifrs-full:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory contextRef="c0" id="ixv-14508">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The amortisation rates used for each class of intangible asset with a finite useful life are:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="border-bottom: Black 1.5pt solid; width: 88%; font-weight: bold; text-align: left"&gt;Class of Intangible Asset&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold"&gt;&#160;&lt;/td&gt; &lt;td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; font-weight: bold; text-align: center"&gt;&lt;b&gt;Amortisation Period&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 1%; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;Trade Secrets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;20 Years&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;Patents and Trademarks&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;20 Years&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</ifrs-full:DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill contextRef="c22" id="ixv-22093">P20Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill contextRef="c23" id="ixv-22094">P20Y</ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory contextRef="c0" id="ixv-14583">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(l) Functional and
presentation currency&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The functional currency of each of the Company&#x2019;s entities is measured using the currency of the primary
economic environment in which that entity operates. The functional currency of Gelteq is AU$ dollars. The consolidated financial statements
are presented in Australian dollars.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Transactions and balances&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Foreign currency transactions are translated into functional currency using the exchange rates prevailing at the date of the transaction.
Foreign currency monetary items are translated at the period-end exchange rate. Non-monetary items measured at historical cost continue
to be carried at the exchange rate at the date of the transaction. Non-monetary items measured at fair value are reported at the exchange
rate at the date when fair values were determined.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Exchange differences
arising on the translation of monetary items are recognised in profit or loss, except where deferred in equity as a qualifying cash flow
or net investment hedge.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Exchange differences arising on the translation of non-monetary items are recognised directly in other comprehensive
income to the extent that the underlying gain or loss is directly recognised in other comprehensive income; otherwise, the exchange difference
is recognised in profit or loss.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory contextRef="c0" id="ixv-14604">&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; "&gt;(m) Employee Benefit Provisions&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;i&gt;Short-term obligations&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Liabilities
for accumulating annual leave that are expected to be settled wholly within 12&#160;months after the end of the period in which the employees
render the related service are recognised in respect of employees&#x2019; services up to the end of the reporting period and are measured
at the amounts expected to be paid when the liabilities are settled. The liabilities are presented as current employee benefit obligations
in the balance sheet.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&lt;i&gt;Other long-term employee benefit obligations&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The liabilities for long service leave are not expected to be settled wholly within 12&#160;months after the end of the period in which
the employees render the related service. They are therefore measured as the present value of expected future payments to be made in
respect of services provided by employees up to the end of the reporting period using the projected unit credit method. Consideration
is given to expected future wage and salary levels, experience of employee departures and periods of service.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The obligations are presented as current liabilities
in the balance sheet if the entity does not have an unconditional right to defer settlement for at least twelve&#160;months after the
reporting date, regardless of when the actual settlement is expected to occur.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents contextRef="c0" id="ixv-14627">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(n) Cash and Cash
Equivalents&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Cash and cash equivalents
include cash on hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three&#160;months
or less, and bank overdrafts.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents>
    <ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants contextRef="c0" id="ixv-14676">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(o) Government Grants&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Government grants received
on capital expenditure are generally deducted in arriving at the carrying amount of the asset purchased. Grants for revenue expenditure
are recognised as other income by the Consolidated Entity. Where retention of a government grant is dependent on the Consolidated Entity
satisfying certain criteria, it is initially recognised as deferred income. When the criteria for retention have been satisfied, the
deferred income balance is released to the consolidated statement of comprehensive income or netted against the asset purchased.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants>
    <ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory contextRef="c0" id="ixv-14683">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(p) Trade and other
receivables&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Trade and other receivables
are recognised at amortised cost, less any allowance for expected credit losses.&lt;b&gt;&lt;br/&gt;
&lt;br/&gt;&lt;/b&gt;&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory contextRef="c0" id="ixv-14693">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;(q) Trade and Other Payables&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Trade and other payables
represent the liabilities for goods and services received by the entity that remain unpaid at the end of the reporting period. The balance
is recognised as a current liability with the amounts normally paid within 30&#160;days of recognition of the liability.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Trade and other payables
are initially measured their fair value and subsequently measured at amortised cost using the effective interest method.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Accruals are recognised
when they can be reasonably estimated and attributed to the relevant financial period. They are assessed for fair value and carried at
amortised cost. They are derecognised when a liability for payment is raised as a trade or other payable.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory contextRef="c0" id="ixv-14706">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;r) Borrowings&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Borrowings are initially
recognised at fair value, net of transaction costs incurred. Borrowings are subsequently measured at amortised cost. Any difference between
the proceeds (net of transaction costs) and the redemption amount is recognised in profit or loss over the year of the borrowings using
the effective interest method.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Borrowings are removed
from the balance sheet when the obligation specified in the contract is discharged, cancelled or expired. The difference between the
carrying amount of a financial liability that has been extinguished or transferred to another party and the consideration paid, including
any non-cash assets transferred or liabilities assumed, is recognised in profit or loss as other income or finance costs.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Borrowings are classified
as current liabilities unless the Consolidated Entity has an unconditional right to defer settlement of the liability for at least 12&#160;months
after the reporting period.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Borrowing Costs&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Borrowing costs directly
attributable to the acquisition, construction or production of assets that necessarily take a substantial period of time to prepare for
their intended use or sale are added to the cost of those assets, until such time as the assets are substantially ready for their intended
use or sale.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;All other borrowing
costs are recognised in profit or loss in the period in which they are incurred.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory>
    <gels:DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock contextRef="c0" id="ixv-14765">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(s)&#160;Convertible
Notes&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The component parts
of the convertible notes issued by the Consolidated Entity are classified separately as financial liabilities and equity in accordance
with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. A conversion
option that will be settled by the exchange of a fixed amount of cash or another financial asset for a fixed number of the Consolidated
Entity&#x2019;s own equity instruments is an equity instrument.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;At the date of issue,
the fair value of the liability component is estimated using the prevailing market interest rate for a similar non-convertible instrument.
This amount is recorded as a liability on an amortised cost basis using the effective interest method until extinguished upon conversion
or at the instrument&#x2019;s maturity date.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The conversion option
classified as equity is determined by deducting the amount of the liability component from the fair value of the compound instrument
as a whole. This is recognised and included in equity, net of income tax effects, and is not subsequently remeasured. In addition, the
conversion option classified as equity will remain in equity until the conversion option is exercised, in which case, the balance recognised
in equity will be transferred to share capital. Where the conversion option remains unexercised at the maturity date of the convertible
note, the balance recognised in equity will be transferred to retained earnings. No gain or loss upon conversion or expiration of the
conversion option.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Transaction costs that
relate to the issue of the convertible notes are allocated to the liability and equity components in proportion to the allocation of
the gross proceeds. Transaction costs relating to the equity component are recognised directly in equity. Transaction costs relating
to the liability component are included in carrying amount of the liability component and amortised over the lives of the convertible
notes using the effective interest method.&lt;/p&gt;</gels:DescriptionOfAccountingPolicyForConvertibleNotesPolicyTextBlock>
    <ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory contextRef="c0" id="ixv-14782">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(t) Lease liabilities&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;A lease liability is
recognised at the commencement date of a lease. The lease liability is initially recognised at the present value of the lease payments
to be made over the term of the lease, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined,
the Consolidated Entity&#x2019;s incremental borrowing rate. Lease payments comprise of fixed payments less any lease incentives receivable,
variable lease payments that depend on an index or a rate, amounts expected to be paid under residual value guarantees, exercise price
of a purchase option when the exercise of the option is reasonably certain to occur, and any anticipated termination penalties. The variable
lease payments that do not depend on an index or a rate are expensed in the period in which they are incurred.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Lease liabilities are measured at amortised cost
using the effective interest method. The carrying amounts are remeasured if there is a change in the following: future lease payments
arising from a change in an index or a rate used; residual guarantee; lease term; certainty of a purchase option and termination penalties.
When a lease liability is remeasured, an adjustment is made to the corresponding right-of use asset, or to profit or loss if the carrying
amount of the right-of-use asset is fully written down.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory contextRef="c0" id="ixv-14828">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(u) Goods and Services
Tax (GST)&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST incurred is not recoverable from
the Australian Taxation Office (ATO).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Receivables and payables are stated inclusive of the amount of GST receivable or payable. The net amount of GST recoverable from, or
payable to, the ATO is included with other receivables or payables in the statement of financial position.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory contextRef="c0" id="ixv-14838">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(v) Earnings per
Share (EPS)&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Basic loss per share&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Basic earnings per share is calculated by dividing the profit attributable to equity holders of the Company, excluding any costs of servicing
equity other than ordinary shares, by the weighted average number of ordinary shares outstanding during the period, adjusted for bonus
elements in ordinary shares issued during the period.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Diluted loss per share&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Diluted loss per share adjusts the figures used in the determination of basic loss per share to take into account the after-income tax
effect of interest and other financing costs associated with dilutive potential ordinary shares and the weighted average number of shares
assumed to have been issued for no consideration in relation to dilutive potential ordinary shares, unless anti-dilutive.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory contextRef="c0" id="ixv-14857">&lt;p style="text-align: justify; font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; "&gt;(w)&#160;Operating
segments&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Operating segments are presented using the &#x2018;management approach&#x2019;,
where the information presented is on the same basis as the internal reports provided to the Chief Operating Decision Makers (&#x2018;CODM&#x2019;).
The Chief Executive Officer (CEO) of the Company is the CODM who is responsible for the allocation of resources to operating segments
and assessing their performance.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory contextRef="c0" id="ixv-14899">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(x) &#160;Share-based
payments&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Equity-settled and cash-settled share-based compensation benefits are provided to employees.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
&lt;i&gt;Equity-settled transactions&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Equity-settled transactions are awards of shares, or options over shares, that are provided to employees in exchange for the rendering
of services. Cash-settled transactions are awards of cash for the exchange of services, where the amount of cash is determined by reference
to the share price.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
The cost of equity-settled transactions are measured at fair value on grant date. Fair value is generally determined using either the
Binomial or Black-Scholes option pricing model that takes into account the exercise price, the term of the option, the impact of dilution,
the share price at grant date and expected price volatility of the underlying share, the expected dividend yield and the risk free interest
rate for the term of the option, together with non-vesting conditions that do not determine whether the Consolidated Entity receives
the services that entitle the employees to receive payment. No account is taken of any other vesting conditions. There are no such equity
settled transactions where fair value is measured under these methods for financial current or previous reporting periods.&lt;br/&gt;
&lt;br/&gt;
The cost of equity-settled transactions are recognised as an expense with a corresponding increase in equity over the vesting period.
The cumulative charge to profit or loss is calculated based on the grant date fair value of the award, the best estimate of the number
of awards that are likely to vest and the expired portion of the vesting period. The amount recognised in profit or loss for the period
is the cumulative amount calculated at each reporting date less amounts already recognised in previous periods.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;i&gt;Cash-settled transactions&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
The cost of cash-settled transactions is initially, and at each reporting date until vested, determined by applying either the Binomial
or Black-Scholes option pricing model, taking into consideration the terms and conditions on which the award was granted. The cumulative
charge to profit or loss until settlement of the liability is calculated as follows:&lt;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;during the vesting period, the liability at
                           each reporting date is the fair value of the award at that date multiplied by the expired portion of the vesting period.&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;from the end of the vesting period until settlement of the
award, the liability is the full fair value of the liability at the reporting date.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;All changes in the liability
are recognised in profit or loss. The ultimate cost of cash-settled transactions is the cash paid to settle the liability.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
There are no cash settled transactions for financial year 2025 or financial year 2024.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Market conditions are taken into consideration in determining fair value. Therefore, any awards subject to market conditions are considered
to vest irrespective of whether or not that market condition has been met, provided all other conditions are satisfied.&lt;br/&gt;
&lt;br/&gt;
If equity-settled awards are modified, as a minimum an expense is recognised as if the modification has not been made. An additional
expense is recognised, over the remaining vesting period, for any modification that increases the total fair value of the share-based
compensation benefit as at the date of modification.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
If the non-vesting condition is within the control of the Consolidated Entity or employee, the failure to satisfy the condition is treated
as a cancellation. If the condition is not within the control of the Consolidated Entity or employee and is not satisfied during the
vesting period, any remaining expense for the award is recognised over the remaining vesting period, unless the award is forfeited.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
If equity-settled awards are cancelled, it is treated as if it has vested on the date of cancellation, and any remaining expense is recognised
immediately. If a new replacement award is substituted for the cancelled award, the cancelled and new award is treated as if they were
a modification.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory>
    <gels:DescriptionOfAccountingPolicyForComparativeFigurestextBlock contextRef="c0" id="ixv-14994">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(y) Comparative Figures&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
When required by Accounting Standards, comparative figures have been adjusted to conform to changes in presentation for the current financial
period.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Where the Consolidated Entity retrospectively applies an accounting policy, makes a retrospective restatement or reclassifies items in
its financial statements, a third statement of financial position as at the beginning of the preceding period in addition to the minimum
comparative consolidated financial statements is presented&lt;/p&gt;&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; "&gt;Convertible notes payable&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Convertible notes payable
are financial instruments which contain a separate financial liability and equity instrument. These financial instruments are accounted
for separately dependent on the nature of their components. The identification of such components embedded within a convertible notes
payable requires significant judgement given that it is based on the interpretation of the substance of the contractual arrangement. The
convertible notes are considered to contain embedded derivatives. The embedded derivatives were measured at fair value upon initial recognition
based on a Black-Scholes valuation model and separated from the debt component of the notes. The debt component of the notes is measured
at residual value upon initial recognition. Subsequent to initial recognition, the embedded derivative components are re-measured at fair
value at each reporting date while the debt components are accreted to the face value of the note using the effective interest rate through
periodic charges to finance expense over the term of the note.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;In accordance with IFRS
9, where an indeterminate number of shares may be issued in due course upon the conversion of the convertible notes, or the convertible
notes are convertible at a discount to market, the embedded derivative is accounted for as a liability.&lt;/p&gt;</gels:DescriptionOfAccountingPolicyForComparativeFigurestextBlock>
    <ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory contextRef="c0" id="ixv-15045">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 4. Critical accounting judgements, estimates and assumptions&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The preparation of the
consolidated financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts
in the consolidated financial statements. Management continually evaluates its judgements and estimates in relation to assets, liabilities,
contingent liabilities, revenue and expenses. Management bases its judgements, estimates and assumptions on historical experience and
on other various factors, including expectations of future events, management believes to be reasonable under the circumstances. The
resulting accounting judgements and estimates will seldom equal the related actual results. The judgements, estimates and assumptions
that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities (refer to the respective
notes) within the next financial year are discussed below.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Impacts of Covid-19&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Judgement has been exercised
in considering the impacts that the Coronavirus (COVID-19) pandemic has had, or may have, on the Consolidated Entity based on known information.
This consideration extends to the nature of the products and services offered, customers, supply chain, staffing and geographic regions
in which the Consolidated Entity operates. Other than as addressed in specific notes, there does not currently appear to be either any
significant impact upon the condensed consolidated financial statements or any significant uncertainties with respect to events or conditions
which may impact the Consolidated Entity unfavorably as at the reporting date or subsequently as a result of the Coronavirus (COVID-19)
pandemic.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Estimation of useful lives of assets&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The Consolidated Entity
determines the estimated useful lives and related depreciation and amortisation charges for its property, plant and equipment and finite
life intangible assets. The useful lives could change significantly as a result of technical innovations or some other event. The depreciation
and amortization charge will increase where the useful lives are less than previously estimated lives, or technically obsolete or non-strategic
assets that have been abandoned or sold will be written off or written down.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; "&gt;Intangible assets&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The Consolidated Entity
tests annually, or more frequently if events or changes in circumstances indicate impairment, whether indefinite life or finite life
intangible assets have suffered any impairment, in accordance with the accounting policy stated in note 3. The recoverable amounts of
cash-generating units have been determined based on value-in-use calculations. These calculations require the use of assumptions, including
estimated discount rates based on the current cost of capital and growth rates of the estimated future cash flows.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Income tax&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Consolidated Entity is subject to income
taxes in the jurisdictions in which it operates. Significant judgement is required in determining the provision for income tax. There
are many transactions and calculations undertaken during the ordinary course of business for which the ultimate tax determination is
uncertain. The Consolidated Entity recognises liabilities for anticipated tax audit issues based on the Consolidated Entity&#x2019;s current
understanding of the tax law. Where the final tax outcome of these matters is different from the carrying amounts, such differences will
impact the current and deferred tax provisions in the period in which such determination is made.&lt;/p&gt;&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Recognition of deferred tax assets&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Deferred tax assets are recognised for deductible
temporary differences and carried forward losses, only if the Consolidated Entity considers it is probable that future taxable amounts
will be available to utilise those temporary differences and losses.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;i&gt;Leases- Incremental
borrowing rate&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Where the interest rate
implicit in a lease cannot be readily determined, an incremental borrowing rate is estimated to discount future lease payments to measure
the present value of the lease liability at the lease commencement date.&#160;Such a rate is based on what the Consolidated Entity estimates
it would have to pay a third party to borrow the funds necessary to obtain an asset of a similar value to the right-of-use asset, with
similar terms, security and economic environment.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;i&gt;Employee benefits
provision&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;As discussed in note
3, the liability for employee benefits expected to be settled more than 12&#160;months from the reporting date are recognised and measured
at the present value of the estimated future cash flows to be made in respect of all employees at the reporting date. In determining
the present value of the liability, estimates of attrition rates and pay increases through promotion and inflation have been taken into
account.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; "&gt;Going Concern&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The working capital position as at 30 June 2025 of the Consolidated
Entity reflected an excess of current liabilities over current assets&#160;of $4,125,457 (30 June 2024: $3,562,838). For the year ended
30 June 2025,&#160;The Consolidated Entity made a loss after income tax expense of $6,645,453 (30 June&#160;2024 loss after income tax
expense of $3,546,195). The cash balance as at 30 June 2025 was $344,648 (30 June 2024 was $24,522).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The above matters give rise to a material uncertainty that may cast significant doubt over the Consolidated Entity&#x2019;s ability to
continue as a going concern. Therefore, the Consolidated Entity may be unable to realise its assets and discharge its liabilities in
the normal course of business at the amounts stated in the consolidated financial statements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Notwithstanding the above matters, the Directors believe that it is reasonably foreseeable that the Consolidated Entity will be able
to continue as a going concern and that it is appropriate to adopt the going concern basis in the preparation of the financial report,
after considering the following matters:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The
Directors have prepared detailed cash flow projections for a period of at least 12&#160;months from the date of signing this consolidated
financial report. The Consolidated Entity&#x2019;s ability to fund its operations is dependent upon management&#x2019;s plans and execution,
which include raising additional capital, if required, through public offerings, obtaining regulatory approvals for its products and
generating revenues from these products and having the ability to be able to reduce expenditure accordingly if required, in order to
be able to pay its debts as and when they fall due.&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; width: 0.25in"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Consolidated Entity&#x2019;s ability to
                                    fund its operations is dependent upon management&#x2019;s plans and execution, which include raising additional capital, if required,
                                    through public and other offerings, obtaining regulatory approvals for its products and generating revenues from these products and
                                    having the ability to be able to reduce expenditure accordingly if required, in order to be able to pay its debts as and when they
                                    fall due.&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left; width: 0.25in"&gt;&#x25cf;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On 21 February,
2025 the Consolidated Entity&#x2019;s board of directors approved by resolution a raising of up to AUD$1,500,000 in Convertible Notes
with a maturity date of 1 July, 2026 such that the Company may continue to operate as a going concern.&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left; width: 0.25in"&gt;&#x25cf;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On 13 March,
2025, the Consolidated Entity signed a purchase agreement with Lincoln Park Capital Fund, LLC (&#x201c;Lincoln Park&#x201d;) for an Equity
Line of Credit, whereby we may receive gross proceeds of up to USD$12,000,000 from the sale of Ordinary Shares to Lincoln Park under
the Purchase Agreement, from time to time, at our discretion after a registration statement is declared effective and after satisfaction
of other conditions in the Purchase Agreement.&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="text-align: justify; font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; "&gt;&lt;span style="font-style: normal"&gt;The
Consolidated Entity&#x2019;s consolidated financial statements have therefore been prepared on a going concern basis which contemplates
the realization of assets and satisfaction of liabilities and commitments in the normal course of business. The consolidated financial
statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts
and classification of liabilities should the Consolidated Entity be unable to continue as a going concern.&lt;/span&gt;&lt;/p&gt;</ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory>
    <ifrs-full:CurrentAssetsLiabilities contextRef="c24" decimals="0" id="ixv-22095" unitRef="aud">4125457</ifrs-full:CurrentAssetsLiabilities>
    <ifrs-full:CurrentAssetsLiabilities contextRef="c25" decimals="0" id="ixv-22096" unitRef="aud">3562838</ifrs-full:CurrentAssetsLiabilities>
    <ifrs-full:ProfitLossBeforeTax contextRef="c26" decimals="0" id="ixv-22097" unitRef="aud">-6645453</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax contextRef="c27" decimals="0" id="ixv-22098" unitRef="aud">-3546195</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:CashAndCashEquivalents contextRef="c24" decimals="0" id="ixv-22099" unitRef="aud">344648</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c5" decimals="0" id="ixv-22100" unitRef="aud">24522</ifrs-full:CashAndCashEquivalents>
    <gels:ConvertibleNotes contextRef="c28" decimals="0" id="ixv-22101" unitRef="aud">1500000</gels:ConvertibleNotes>
    <gels:MaturityDate contextRef="c0" id="ixv-22102">2026-07-01</gels:MaturityDate>
    <gels:GrossProceeds contextRef="c29" decimals="0" id="ixv-22103" unitRef="aud">12000000</gels:GrossProceeds>
    <ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory contextRef="c0" id="ixv-15189">&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Note 5. Operating segments&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;During the current financial period, the Consolidated Entity operated
in one segment.&lt;br/&gt;
&lt;br/&gt;
IFRS 8 requires operating segments to be identified on the basis of internal reports about the components of the Consolidated Entity
that are regularly reviewed by the chief operating decision maker in order to allocate resources to the segment and to assess its performance.
In the current year the board reviews the Consolidated Entity as one operating segment being the development and testing of a gel based
delivery system for humans and animals within Australia.&#160;&lt;/p&gt;</ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory>
    <gels:NumberOfOperatingSegment contextRef="c0" decimals="0" id="ixv-22104" unitRef="pure">1</gels:NumberOfOperatingSegment>
    <gels:NumberOfOperatingSegment contextRef="c0" decimals="0" id="ixv-22105" unitRef="pure">1</gels:NumberOfOperatingSegment>
    <ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory contextRef="c0" id="ixv-15198">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 6. Revenue from contracts with customers&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; width: 76%"&gt;Sale of products&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; width: 9%"&gt;165,645&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; width: 9%"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-63"&gt;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;All revenues are recognized
accordance with the policy at the point in time of delivery.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Disaggregation of revenue
by geographical location:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; padding-bottom: 1.5pt"&gt;United&#160;States of America&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 9%; text-align: right"&gt;125,645&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-64"&gt;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Australia&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;40,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-65"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;165,645&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-66"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory>
    <ifrs-full:InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory contextRef="c0" id="ixv-15202">&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; width: 76%"&gt;Sale of products&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; width: 9%"&gt;165,645&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; width: 9%"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-63"&gt;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory>
    <ifrs-full:RevenueFromContractsWithCustomers contextRef="c0" decimals="0" id="ixv-22106" unitRef="aud">165645</ifrs-full:RevenueFromContractsWithCustomers>
    <ifrs-full:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory contextRef="c0" id="ixv-15241">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Disaggregation of revenue
by geographical location:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; padding-bottom: 1.5pt"&gt;United&#160;States of America&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 9%; text-align: right"&gt;125,645&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-64"&gt;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Australia&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;40,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-65"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;165,645&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-66"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory>
    <ifrs-full:RevenueFromContractsWithCustomers contextRef="c30" decimals="0" id="ixv-22107" unitRef="aud">125645</ifrs-full:RevenueFromContractsWithCustomers>
    <ifrs-full:RevenueFromContractsWithCustomers contextRef="c32" decimals="0" id="ixv-22108" unitRef="aud">40000</ifrs-full:RevenueFromContractsWithCustomers>
    <ifrs-full:RevenueFromContractsWithCustomers contextRef="c0" decimals="0" id="ixv-22109" unitRef="aud">165645</ifrs-full:RevenueFromContractsWithCustomers>
    <ifrs-full:DisclosureOfExpensesByNatureExplanatory contextRef="c0" id="ixv-15304">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 7. Other income&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Foreign exchange gain&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;155,906&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;3,571&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Research &amp;amp; Development - tax incentive&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;247,487&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;143,313&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Other income&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;403,393&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;146,884&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfExpensesByNatureExplanatory>
    <gels:ScheduleOfOtherIncomeExplanatoryTextBlock contextRef="c0" id="ixv-15308">&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Foreign exchange gain&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;155,906&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;3,571&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Research &amp;amp; Development - tax incentive&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;247,487&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;143,313&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Other income&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;403,393&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;146,884&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</gels:ScheduleOfOtherIncomeExplanatoryTextBlock>
    <ifrs-full:ForeignExchangeGain contextRef="c0" decimals="0" id="ixv-22110" unitRef="aud">155906</ifrs-full:ForeignExchangeGain>
    <ifrs-full:ForeignExchangeGain contextRef="c3" decimals="0" id="ixv-22111" unitRef="aud">3571</ifrs-full:ForeignExchangeGain>
    <gels:ResearchDevelopmentTaxIncentive contextRef="c0" decimals="0" id="ixv-22112" unitRef="aud">247487</gels:ResearchDevelopmentTaxIncentive>
    <gels:ResearchDevelopmentTaxIncentive contextRef="c3" decimals="0" id="ixv-22113" unitRef="aud">143313</gels:ResearchDevelopmentTaxIncentive>
    <ifrs-full:OtherIncome contextRef="c0" decimals="0" id="ixv-22114" unitRef="aud">403393</ifrs-full:OtherIncome>
    <ifrs-full:OtherIncome contextRef="c3" decimals="0" id="ixv-22115" unitRef="aud">146884</ifrs-full:OtherIncome>
    <gels:DisclosureOfEmployeeExpenseExplanatory contextRef="c0" id="ixv-15393">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 8. Employment expenses&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Wages and salaries&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;424,738&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;738,584&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Superannuation contribution - employees&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;42,963&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;79,373&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Accrued leave expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(13,674&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20,588&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Payroll tax expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,568&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;17,016&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Long service leave expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,974&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20,018&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Employee related expenses&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;17,503&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-67"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;481,072&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;875,579&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</gels:DisclosureOfEmployeeExpenseExplanatory>
    <gels:ScheduleOfEmploymentExpensesExplanatory contextRef="c0" id="ixv-15397">&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Wages and salaries&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;424,738&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;738,584&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Superannuation contribution - employees&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;42,963&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;79,373&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Accrued leave expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(13,674&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20,588&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Payroll tax expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,568&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;17,016&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Long service leave expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,974&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20,018&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Employee related expenses&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;17,503&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-67"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;481,072&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;875,579&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</gels:ScheduleOfEmploymentExpensesExplanatory>
    <ifrs-full:WagesAndSalaries contextRef="c0" decimals="0" id="ixv-22116" unitRef="aud">424738</ifrs-full:WagesAndSalaries>
    <ifrs-full:WagesAndSalaries contextRef="c3" decimals="0" id="ixv-22117" unitRef="aud">738584</ifrs-full:WagesAndSalaries>
    <ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans contextRef="c0" decimals="0" id="ixv-22118" unitRef="aud">42963</ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans>
    <ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans contextRef="c3" decimals="0" id="ixv-22119" unitRef="aud">79373</ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans>
    <gels:AccruedLeaveExpenses contextRef="c0" decimals="0" id="ixv-22120" unitRef="aud">-13674</gels:AccruedLeaveExpenses>
    <gels:AccruedLeaveExpenses contextRef="c3" decimals="0" id="ixv-22121" unitRef="aud">20588</gels:AccruedLeaveExpenses>
    <gels:PayrollTaxExpense contextRef="c0" decimals="0" id="ixv-22122" unitRef="aud">4568</gels:PayrollTaxExpense>
    <gels:PayrollTaxExpense contextRef="c3" decimals="0" id="ixv-22123" unitRef="aud">17016</gels:PayrollTaxExpense>
    <gels:LongServiceLeaveExpenses contextRef="c0" decimals="0" id="ixv-22124" unitRef="aud">4974</gels:LongServiceLeaveExpenses>
    <gels:LongServiceLeaveExpenses contextRef="c3" decimals="0" id="ixv-22125" unitRef="aud">20018</gels:LongServiceLeaveExpenses>
    <gels:EmployeeRelatedExpenses contextRef="c0" decimals="0" id="ixv-22126" unitRef="aud">17503</gels:EmployeeRelatedExpenses>
    <ifrs-full:EmployeeBenefitsExpense contextRef="c0" decimals="0" id="ixv-22127" unitRef="aud">481072</ifrs-full:EmployeeBenefitsExpense>
    <ifrs-full:EmployeeBenefitsExpense contextRef="c3" decimals="0" id="ixv-22128" unitRef="aud">875579</ifrs-full:EmployeeBenefitsExpense>
    <gels:DisclosureOfCorporateExpensesExplanatoryTextBlock contextRef="c0" id="ixv-15496">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 9. Corporate expenses&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Accounting expense&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;206,772&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;90,147&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Professional fees&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;74,292&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;45,370&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Management fees&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-68"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,125&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-style: italic; text-align: left; padding-bottom: 1.5pt"&gt;Audit fees (non-IPO related)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;126,060&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;77,999&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-style: italic; text-align: left"&gt;&lt;i style="font-style: normal; text-decoration: none; font-weight: normal"&gt;Legal fee (non-IPO related)&lt;/i&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;141,723&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-69"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;548,847&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;222,641&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</gels:DisclosureOfCorporateExpensesExplanatoryTextBlock>
    <gels:ScheduleOfCorporateExpensesExplanatory contextRef="c0" id="ixv-15500">&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Accounting expense&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;206,772&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;90,147&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Professional fees&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;74,292&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;45,370&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Management fees&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-68"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,125&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-style: italic; text-align: left; padding-bottom: 1.5pt"&gt;Audit fees (non-IPO related)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;126,060&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;77,999&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-style: italic; text-align: left"&gt;&lt;i style="font-style: normal; text-decoration: none; font-weight: normal"&gt;Legal fee (non-IPO related)&lt;/i&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;141,723&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-69"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;548,847&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;222,641&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</gels:ScheduleOfCorporateExpensesExplanatory>
    <gels:AccountingExpense contextRef="c0" decimals="0" id="ixv-22129" unitRef="aud">206772</gels:AccountingExpense>
    <gels:AccountingExpense contextRef="c3" decimals="0" id="ixv-22130" unitRef="aud">90147</gels:AccountingExpense>
    <ifrs-full:ProfessionalFeesExpense contextRef="c0" decimals="0" id="ixv-22131" unitRef="aud">74292</ifrs-full:ProfessionalFeesExpense>
    <ifrs-full:ProfessionalFeesExpense contextRef="c3" decimals="0" id="ixv-22132" unitRef="aud">45370</ifrs-full:ProfessionalFeesExpense>
    <gels:ManagementFees contextRef="c3" decimals="0" id="ixv-22133" unitRef="aud">9125</gels:ManagementFees>
    <ifrs-full:AuditorsRemuneration contextRef="c0" decimals="0" id="ixv-22134" unitRef="aud">126060</ifrs-full:AuditorsRemuneration>
    <ifrs-full:AuditorsRemuneration contextRef="c3" decimals="0" id="ixv-22135" unitRef="aud">77999</ifrs-full:AuditorsRemuneration>
    <gels:LegalFeenonIPORelatedinDollars contextRef="c0" decimals="0" id="ixv-22136" unitRef="aud">141723</gels:LegalFeenonIPORelatedinDollars>
    <gels:CorporateExpenses contextRef="c0" decimals="0" id="ixv-22137" unitRef="aud">548847</gels:CorporateExpenses>
    <gels:CorporateExpenses contextRef="c3" decimals="0" id="ixv-22138" unitRef="aud">222641</gels:CorporateExpenses>
    <gels:DisclosureOfAttributionOfIPORelatedExpenseExplanatory contextRef="c0" id="ixv-15591">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 10. IPO related expenses&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Legal fees&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;54,781&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;50,704&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Consultant fees&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;530,166&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;14,122&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Audit fees (IPO Related)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-70"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;101,978&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;584,947&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;166,804&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</gels:DisclosureOfAttributionOfIPORelatedExpenseExplanatory>
    <gels:ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock contextRef="c0" id="ixv-15595">&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Legal fees&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;54,781&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;50,704&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Consultant fees&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;530,166&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;14,122&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Audit fees (IPO Related)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-70"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;101,978&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;584,947&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;166,804&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</gels:ScheduleOfExpensesRelatedToInitialPublicOfferingTextBlock>
    <gels:LegalOfFees contextRef="c34" decimals="0" id="ixv-22139" unitRef="aud">54781</gels:LegalOfFees>
    <gels:LegalOfFees contextRef="c35" decimals="0" id="ixv-22140" unitRef="aud">50704</gels:LegalOfFees>
    <gels:ConsultantFees contextRef="c34" decimals="0" id="ixv-22141" unitRef="aud">530166</gels:ConsultantFees>
    <gels:ConsultantFees contextRef="c35" decimals="0" id="ixv-22142" unitRef="aud">14122</gels:ConsultantFees>
    <ifrs-full:AuditorsRemunerationForAuditServices contextRef="c35" decimals="0" id="ixv-22143" unitRef="aud">101978</ifrs-full:AuditorsRemunerationForAuditServices>
    <ifrs-full:ShareIssueRelatedCost contextRef="c34" decimals="0" id="ixv-22144" unitRef="aud">584947</ifrs-full:ShareIssueRelatedCost>
    <ifrs-full:ShareIssueRelatedCost contextRef="c35" decimals="0" id="ixv-22145" unitRef="aud">166804</ifrs-full:ShareIssueRelatedCost>
    <ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory contextRef="c0" id="ixv-15690">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 11. Depreciation and amortisation expense&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;Amortisation expenses&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,219,103&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,200,723&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Depreciation on machinery&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,852&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,172&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;Depreciation expense on right-of-use assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-71"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;10,001&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,222,955&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,211,896&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory>
    <gels:DisclosuresOfDepreciationAndAmortisationExpenseExplanatory contextRef="c0" id="ixv-15694">&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;Amortisation expenses&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,219,103&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,200,723&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Depreciation on machinery&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,852&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,172&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;Depreciation expense on right-of-use assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-71"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;10,001&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,222,955&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,211,896&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</gels:DisclosuresOfDepreciationAndAmortisationExpenseExplanatory>
    <ifrs-full:AmortisationExpense contextRef="c0" decimals="0" id="ixv-22146" unitRef="aud">1219103</ifrs-full:AmortisationExpense>
    <ifrs-full:AmortisationExpense contextRef="c3" decimals="0" id="ixv-22147" unitRef="aud">1200723</ifrs-full:AmortisationExpense>
    <ifrs-full:DepreciationPropertyPlantAndEquipment contextRef="c0" decimals="0" id="ixv-22148" unitRef="aud">3852</ifrs-full:DepreciationPropertyPlantAndEquipment>
    <ifrs-full:DepreciationPropertyPlantAndEquipment contextRef="c3" decimals="0" id="ixv-22149" unitRef="aud">1172</ifrs-full:DepreciationPropertyPlantAndEquipment>
    <ifrs-full:DepreciationRightofuseAssets contextRef="c3" decimals="0" id="ixv-22150" unitRef="aud">10001</ifrs-full:DepreciationRightofuseAssets>
    <ifrs-full:DepreciationAndAmortisationExpense contextRef="c0" decimals="0" id="ixv-22151" unitRef="aud">1222955</ifrs-full:DepreciationAndAmortisationExpense>
    <ifrs-full:DepreciationAndAmortisationExpense contextRef="c3" decimals="0" id="ixv-22152" unitRef="aud">1211896</ifrs-full:DepreciationAndAmortisationExpense>
    <ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory contextRef="c0" id="ixv-15763">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 12. Research expenses&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; padding-bottom: 2.5pt"&gt;Product research and development expenses&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 4pt double; text-align: right"&gt;628,606&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 4pt double; text-align: right"&gt;276,057&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory>
    <gels:ScheduleOfResearchAndDevelopmentExpensetextBlock contextRef="c0" id="ixv-15767">&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; padding-bottom: 2.5pt"&gt;Product research and development expenses&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 4pt double; text-align: right"&gt;628,606&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 4pt double; text-align: right"&gt;276,057&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</gels:ScheduleOfResearchAndDevelopmentExpensetextBlock>
    <ifrs-full:ResearchAndDevelopmentExpense contextRef="c0" decimals="0" id="ixv-22153" unitRef="aud">628606</ifrs-full:ResearchAndDevelopmentExpense>
    <ifrs-full:ResearchAndDevelopmentExpense contextRef="c3" decimals="0" id="ixv-22154" unitRef="aud">276057</ifrs-full:ResearchAndDevelopmentExpense>
    <ifrs-full:DisclosureOfFinanceCostExplanatory contextRef="c0" id="ixv-15805">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 13. Finance costs&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Total interest expense on Shareholder loans (refer to note 23)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;634,149&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;460,112&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Total interest on Convertible notes (refer to note 23)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,260,500&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;124,904&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Interest and finance charges paid/payable on lease liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-72"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;104&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Finance charges paid &#x2013; others&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;55,938&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;15,100&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,950,587&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;600,220&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfFinanceCostExplanatory>
    <ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory contextRef="c0" id="ixv-15809">&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Total interest expense on Shareholder loans (refer to note 23)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;634,149&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;460,112&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Total interest on Convertible notes (refer to note 23)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,260,500&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;124,904&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Interest and finance charges paid/payable on lease liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-72"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;104&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Finance charges paid &#x2013; others&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;55,938&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;15,100&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,950,587&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;600,220&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory>
    <ifrs-full:InterestExpenseOnBorrowings contextRef="c0" decimals="0" id="ixv-22155" unitRef="aud">634149</ifrs-full:InterestExpenseOnBorrowings>
    <ifrs-full:InterestExpenseOnBorrowings contextRef="c3" decimals="0" id="ixv-22156" unitRef="aud">460112</ifrs-full:InterestExpenseOnBorrowings>
    <gels:InterestExpenseOnConvertibleNotes contextRef="c0" decimals="0" id="ixv-22157" unitRef="aud">1260500</gels:InterestExpenseOnConvertibleNotes>
    <gels:InterestExpenseOnConvertibleNotes contextRef="c3" decimals="0" id="ixv-22158" unitRef="aud">124904</gels:InterestExpenseOnConvertibleNotes>
    <ifrs-full:InterestExpenseOnLeaseLiabilities contextRef="c3" decimals="0" id="ixv-22159" unitRef="aud">104</ifrs-full:InterestExpenseOnLeaseLiabilities>
    <ifrs-full:OtherFinanceCost contextRef="c0" decimals="0" id="ixv-22160" unitRef="aud">55938</ifrs-full:OtherFinanceCost>
    <ifrs-full:OtherFinanceCost contextRef="c3" decimals="0" id="ixv-22161" unitRef="aud">15100</ifrs-full:OtherFinanceCost>
    <ifrs-full:FinanceCosts contextRef="c0" decimals="0" id="ixv-22162" unitRef="aud">1950587</ifrs-full:FinanceCosts>
    <ifrs-full:FinanceCosts contextRef="c3" decimals="0" id="ixv-22163" unitRef="aud">600220</ifrs-full:FinanceCosts>
    <ifrs-full:DisclosureOfIncomeTaxExplanatory contextRef="c0" id="ixv-15888">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 14. Income tax expense&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-style: italic"&gt;Numerical reconciliation of income tax expense and tax at the statutory rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; padding-bottom: 1.5pt"&gt;Loss before income tax expense&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;(6,645,453&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;(3,546,195&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Tax at the statutory tax rate of 25%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,661,363&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(886,549&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Tax effect amounts which are not deductible/(taxable) in calculating taxable income:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; text-align: left"&gt;Permanent differences&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;400,042&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;332,974&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Timing differences &lt;i&gt;(not meeting deferred asset criteria)&lt;/i&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(47,226&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(52,532&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Carry forward losses &lt;i&gt;(not meeting deferred asset criteria)&lt;/i&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,308,547&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;606,107&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Income tax expense&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-73"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-74"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic"&gt;Deferred tax assets not recognised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;Deferred tax assets not recognised comprises temporary differences attributable to:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; width: 76%; text-align: left"&gt;&#x2013; Payables, accrued expenses and provisions&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;103,611&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;33,722&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;&#x2013; Deferred revenue&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;31,340&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;&#x2013; Other&#160;&#x2013;&#160;Expenses deductible in future periods&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;98,681&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;98,681&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left; padding-bottom: 1.5pt"&gt;&#x2013; Other&#160;&#x2013;&#160;Right of use assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-75"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt"&gt;Total deferred tax asset attributable to temporary differences not recognised&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;202,292&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;163,743&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;The amount of unused tax losses for which no deferred tax asset is recognised:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;&#x2013; applicable to the company&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;10,536,558&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;5,802,382&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;&#x2013; applicable to subsidiaries (not consolidated for tax purposes)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;171,744&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;171,618&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;Potential tax benefit @ 25%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,677,075&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,493,500&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;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.&lt;/p&gt;</ifrs-full:DisclosureOfIncomeTaxExplanatory>
    <gels:DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock contextRef="c0" id="ixv-15892">&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-style: italic"&gt;Numerical reconciliation of income tax expense and tax at the statutory rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; padding-bottom: 1.5pt"&gt;Loss before income tax expense&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;(6,645,453&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;(3,546,195&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Tax at the statutory tax rate of 25%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,661,363&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(886,549&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Tax effect amounts which are not deductible/(taxable) in calculating taxable income:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; text-align: left"&gt;Permanent differences&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;400,042&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;332,974&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Timing differences &lt;i&gt;(not meeting deferred asset criteria)&lt;/i&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(47,226&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(52,532&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Carry forward losses &lt;i&gt;(not meeting deferred asset criteria)&lt;/i&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,308,547&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;606,107&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Income tax expense&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-73"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-74"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</gels:DisclosureOfEffectiveIncomeTaxRateDiffersWithFederalStatutoryTaxRateExplanatoryTableTextBlock>
    <ifrs-full:ProfitLossBeforeTax contextRef="c0" decimals="0" id="ixv-22164" unitRef="aud">-6645453</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax contextRef="c3" decimals="0" id="ixv-22165" unitRef="aud">-3546195</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ApplicableTaxRate contextRef="c0" decimals="2" id="ixv-22166" unitRef="pure">0.25</ifrs-full:ApplicableTaxRate>
    <ifrs-full:ApplicableTaxRate contextRef="c3" decimals="2" id="ixv-22167" unitRef="pure">0.25</ifrs-full:ApplicableTaxRate>
    <ifrs-full:TaxExpenseIncomeAtApplicableTaxRate contextRef="c0" decimals="0" id="ixv-22168" unitRef="aud">-1661363</ifrs-full:TaxExpenseIncomeAtApplicableTaxRate>
    <ifrs-full:TaxExpenseIncomeAtApplicableTaxRate contextRef="c3" decimals="0" id="ixv-22169" unitRef="aud">-886549</ifrs-full:TaxExpenseIncomeAtApplicableTaxRate>
    <gels:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences contextRef="c0" decimals="0" id="ixv-22170" unitRef="aud">400042</gels:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences>
    <gels:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences contextRef="c3" decimals="0" id="ixv-22171" unitRef="aud">332974</gels:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossPermanentDifferences>
    <gels:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences contextRef="c0" decimals="0" id="ixv-22172" unitRef="aud">-47226</gels:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences>
    <gels:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences contextRef="c3" decimals="0" id="ixv-22173" unitRef="aud">-52532</gels:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossTimingDifferences>
    <gels:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses contextRef="c0" decimals="0" id="ixv-22174" unitRef="aud">1308547</gels:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses>
    <gels:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses contextRef="c3" decimals="0" id="ixv-22175" unitRef="aud">606107</gels:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLossCarryForwardLosses>
    <ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory contextRef="c0" id="ixv-16058">&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic"&gt;Deferred tax assets not recognised&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;Deferred tax assets not recognised comprises temporary differences attributable to:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; width: 76%; text-align: left"&gt;&#x2013; Payables, accrued expenses and provisions&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;103,611&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;33,722&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;&#x2013; Deferred revenue&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;31,340&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left"&gt;&#x2013; Other&#160;&#x2013;&#160;Expenses deductible in future periods&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;98,681&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;98,681&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left; padding-bottom: 1.5pt"&gt;&#x2013; Other&#160;&#x2013;&#160;Right of use assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-75"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt"&gt;Total deferred tax asset attributable to temporary differences not recognised&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;202,292&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;163,743&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory>
    <gels:DeferredTaxAssetsPayablesAccruedExpensesAndProvisions contextRef="c4" decimals="0" id="ixv-22176" unitRef="aud">103611</gels:DeferredTaxAssetsPayablesAccruedExpensesAndProvisions>
    <gels:DeferredTaxAssetsPayablesAccruedExpensesAndProvisions contextRef="c5" decimals="0" id="ixv-22177" unitRef="aud">33722</gels:DeferredTaxAssetsPayablesAccruedExpensesAndProvisions>
    <gels:DeferredTaxAssetsDeferredRevenue contextRef="c5" decimals="0" id="ixv-22178" unitRef="aud">31340</gels:DeferredTaxAssetsDeferredRevenue>
    <gels:DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods contextRef="c4" decimals="0" id="ixv-22179" unitRef="aud">98681</gels:DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods>
    <gels:DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods contextRef="c5" decimals="0" id="ixv-22180" unitRef="aud">98681</gels:DeferredTaxAssetsOtherExpensesDeductibleInFuturePeriods>
    <ifrs-full:NetDeferredTaxAssets contextRef="c4" decimals="0" id="ixv-22181" unitRef="aud">202292</ifrs-full:NetDeferredTaxAssets>
    <ifrs-full:NetDeferredTaxAssets contextRef="c5" decimals="0" id="ixv-22182" unitRef="aud">163743</ifrs-full:NetDeferredTaxAssets>
    <gels:ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock contextRef="c0" id="ixv-16151">&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;The amount of unused tax losses for which no deferred tax asset is recognised:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;&#x2013; applicable to the company&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;10,536,558&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;5,802,382&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;&#x2013; applicable to subsidiaries (not consolidated for tax purposes)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;171,744&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;171,618&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;Potential tax benefit @ 25%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,677,075&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,493,500&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</gels:ScheduleOfUnusedTaxLossesDeferredTaxAssetTableTextBlock>
    <gels:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany contextRef="c0" decimals="0" id="ixv-22183" unitRef="aud">10536558</gels:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany>
    <gels:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany contextRef="c3" decimals="0" id="ixv-22184" unitRef="aud">5802382</gels:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognisedApplicableToTheCompany>
    <gels:ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised contextRef="c0" decimals="0" id="ixv-22185" unitRef="aud">171744</gels:ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised>
    <gels:ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised contextRef="c3" decimals="0" id="ixv-22186" unitRef="aud">171618</gels:ApplicableToSubsidiariesnotUnusedTaxLossesForWhichNoDeferredTaxAssetRecognised>
    <gels:PotentialTaxBenefit contextRef="c4" decimals="0" id="ixv-22187" unitRef="aud">2677075</gels:PotentialTaxBenefit>
    <gels:PotentialTaxBenefit contextRef="c5" decimals="0" id="ixv-22188" unitRef="aud">1493500</gels:PotentialTaxBenefit>
    <ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory contextRef="c0" id="ixv-16214">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 15. Cash and cash equivalents&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-style: italic"&gt;Current assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; padding-bottom: 1.5pt"&gt;Cash at bank&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;344,648&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;24,522&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;344,648&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;24,522&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory>
    <gels:ScheduleOfCashAndCashEquivalentsExplanatory contextRef="c0" id="ixv-16218">&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-style: italic"&gt;Current assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; padding-bottom: 1.5pt"&gt;Cash at bank&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;344,648&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;24,522&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;344,648&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;24,522&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</gels:ScheduleOfCashAndCashEquivalentsExplanatory>
    <ifrs-full:BalancesWithBanks contextRef="c4" decimals="0" id="ixv-22189" unitRef="aud">344648</ifrs-full:BalancesWithBanks>
    <ifrs-full:BalancesWithBanks contextRef="c5" decimals="0" id="ixv-22190" unitRef="aud">24522</ifrs-full:BalancesWithBanks>
    <ifrs-full:CashAndCashEquivalents contextRef="c4" decimals="0" id="ixv-22191" unitRef="aud">344648</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="c5" decimals="0" id="ixv-22192" unitRef="aud">24522</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory contextRef="c0" id="ixv-16300">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 16. Trade and other receivables&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"&gt;30 June 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"&gt;30 June 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic"&gt;Current assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%"&gt;GST&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;22,993&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;31,441&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Other debtors&#160;&#x2013;&#160;research and development tax refund receivable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;390,800&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;143,313&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;Accounts receivable&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;45,931&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;8,251&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;459,724&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;183,005&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;The consolidated entity
has &lt;span style="-sec-ix-hidden: hidden-fact-76"&gt;no&lt;/span&gt; expected credit losses to trade receivables. All receivables are current as at 30 June 2025.&lt;/p&gt;</ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory>
    <gels:ScheduleOfTradeAndOtherReceivablesExplanatory contextRef="c0" id="ixv-16305">&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"&gt;30 June 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"&gt;30 June 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic"&gt;Current assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%"&gt;GST&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;22,993&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;31,441&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Other debtors&#160;&#x2013;&#160;research and development tax refund receivable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;390,800&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;143,313&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;Accounts receivable&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;45,931&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;8,251&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;459,724&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;183,005&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</gels:ScheduleOfTradeAndOtherReceivablesExplanatory>
    <gels:GoodsAndServicesTax contextRef="c4" decimals="0" id="ixv-22193" unitRef="aud">22993</gels:GoodsAndServicesTax>
    <gels:GoodsAndServicesTax contextRef="c5" decimals="0" id="ixv-22194" unitRef="aud">31441</gels:GoodsAndServicesTax>
    <ifrs-full:OtherReceivables contextRef="c4" decimals="0" id="ixv-22195" unitRef="aud">390800</ifrs-full:OtherReceivables>
    <ifrs-full:OtherReceivables contextRef="c5" decimals="0" id="ixv-22196" unitRef="aud">143313</ifrs-full:OtherReceivables>
    <ifrs-full:CurrentTradeReceivables contextRef="c4" decimals="0" id="ixv-22197" unitRef="aud">45931</ifrs-full:CurrentTradeReceivables>
    <ifrs-full:CurrentTradeReceivables contextRef="c5" decimals="0" id="ixv-22198" unitRef="aud">8251</ifrs-full:CurrentTradeReceivables>
    <ifrs-full:TradeAndOtherCurrentReceivables contextRef="c4" decimals="0" id="ixv-22199" unitRef="aud">459724</ifrs-full:TradeAndOtherCurrentReceivables>
    <ifrs-full:TradeAndOtherCurrentReceivables contextRef="c5" decimals="0" id="ixv-22200" unitRef="aud">183005</ifrs-full:TradeAndOtherCurrentReceivables>
    <ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory contextRef="c0" id="ixv-16382">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 17. Prepayments and other assets&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold"&gt;30 June &lt;br/&gt;
2025&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold"&gt;30 June &lt;br/&gt;
2024&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold"&gt;$&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold"&gt;$&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-style: italic"&gt;Current assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Professional and listing fees&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;266,540&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;16,070&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Advance for equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;19,838&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;19,838&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Prepaid expenses* - related party&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;33,088&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;59,792&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Other deposit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;179,743&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-77"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Insurance*&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;171,316&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Advance payments to vendors for supply of raw materials&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;31,773&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-78"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;702,298&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;95,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Non-current assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Security deposits&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;94,605&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-79"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;796,903&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;95,700&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;*&lt;/td&gt;&lt;td style="text-align: justify"&gt;Insurance majorly consist of D&amp;amp;O insurance&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;**&lt;/td&gt;&lt;td style="text-align: justify"&gt;Other deposits consist of the deposit paid to Asiana Trading
corporation&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;</ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory>
    <gels:ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock contextRef="c0" id="ixv-16386">&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold"&gt;30 June &lt;br/&gt;
2025&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold"&gt;30 June &lt;br/&gt;
2024&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold"&gt;$&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold"&gt;$&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-style: italic"&gt;Current assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Professional and listing fees&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;266,540&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;16,070&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Advance for equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;19,838&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;19,838&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Prepaid expenses* - related party&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;33,088&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;59,792&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Other deposit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;179,743&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-77"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Insurance*&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;171,316&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Advance payments to vendors for supply of raw materials&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;31,773&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-78"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;702,298&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;95,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Non-current assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Security deposits&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;94,605&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-79"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;796,903&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;95,700&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;*&lt;/td&gt;&lt;td style="text-align: justify"&gt;Insurance majorly consist of D&amp;amp;O insurance&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;**&lt;/td&gt;&lt;td style="text-align: justify"&gt;Other deposits consist of the deposit paid to Asiana Trading
corporation&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;</gels:ScheduleOfPrepaymentsAndOtherAssetsTableTextBlock>
    <ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets contextRef="c36" decimals="0" id="ixv-22201" unitRef="aud">266540</ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets>
    <ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets contextRef="c37" decimals="0" id="ixv-22202" unitRef="aud">16070</ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets>
    <ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets contextRef="c38" decimals="0" id="ixv-22203" unitRef="aud">19838</ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets>
    <ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets contextRef="c39" decimals="0" id="ixv-22204" unitRef="aud">19838</ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets>
    <ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets contextRef="c40" decimals="0" id="ix_0_fact" unitRef="aud">33088</ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets>
    <ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets contextRef="c41" decimals="0" id="ix_1_fact" unitRef="aud">59792</ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets>
    <ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets contextRef="c42" decimals="0" id="ixv-22207" unitRef="aud">179743</ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets>
    <ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets contextRef="c44" decimals="0" id="ix_2_fact" unitRef="aud">171316</ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets>
    <ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets contextRef="c45" decimals="0" id="ixv-22209" unitRef="aud">31773</ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets>
    <ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets contextRef="c4" decimals="0" id="ixv-22210" unitRef="aud">702298</ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets>
    <ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets contextRef="c5" decimals="0" id="ixv-22211" unitRef="aud">95700</ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets>
    <ifrs-full:NoncurrentPrepayments contextRef="c47" decimals="0" id="ixv-22212" unitRef="aud">94605</ifrs-full:NoncurrentPrepayments>
    <ifrs-full:NoncurrentPrepayments contextRef="c4" decimals="0" id="ixv-22213" unitRef="aud">796903</ifrs-full:NoncurrentPrepayments>
    <ifrs-full:NoncurrentPrepayments contextRef="c5" decimals="0" id="ixv-22214" unitRef="aud">95700</ifrs-full:NoncurrentPrepayments>
    <ifrs-full:DisclosureOfIntangibleAssetsExplanatory contextRef="c0" id="ixv-16562">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 18. Intangible assets&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: 0in; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: 0in; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: 0in; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: 0in; font-style: italic"&gt;Non-current assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: 0in; width: 76%; text-align: left"&gt;Trade Secrets&#160;and Patents&#x2013;&#160;at cost&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;23,857,306&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;23,857,306&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: 0in; text-align: left; padding-bottom: 1.5pt"&gt;Less: Accumulated amortisation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(4,827,042&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(3,634,171&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: 0in; padding-bottom: 1.5pt"&gt;Net carrying value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;19,030,264&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;20,223,135&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: 0in; text-align: left"&gt;Patents and trademarks - at cost&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;234,289&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;89,268&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: 0in; text-align: left"&gt;Add: Additions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;639,117&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;145,021&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: 0in; text-align: left; padding-bottom: 1.5pt"&gt;Less: Accumulated amortisation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(45,697&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(19,465&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: 0in; padding-bottom: 1.5pt"&gt;Net carrying value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;827,709&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;214,823&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: 0in; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;19,857,973&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;20,437,958&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Reconciliation&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Reconciliations of the written down values at
the beginning and end of the current and previous financial year are set out below:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Trade&lt;br/&gt; Secrets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Patents &amp;amp; trademarks&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%"&gt;Balance at 1 July 2023&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;21,416,006&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;77,655&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;21,493,661&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Additions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-80"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;145,021&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;145,021&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Amortisation expense&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,192,871&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(7,853&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,200,724&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Balance at 30 June 2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20,223,135&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;214,823&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20,437,958&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Additions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-81"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;639,117&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;639,117&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Amortisation expense&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,192,870&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(26,232&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,219,102&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Balance at 30 June 2025&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;19,030,265&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;827,708&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;19,857,973&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="text-align: justify; font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; "&gt;&lt;span style="font-style: normal"&gt;Trade
secrets were acquired during 2021 financial year by the Consolidated Entity and are amortised over its useful life estimate of 20&#160;years.
As at June&#160;30, 2025 the remaining useful life of the trade secrets is 16&#160;years (June&#160;30, 2024:17&#160;years).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; "&gt;&lt;span style="font-style: normal"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Assessment
for impairment - 2025&lt;/b&gt;&lt;span style="font-style: normal"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;span style="font-style: normal"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;span style="font-style: normal"&gt;For the year ended 30 June&#160;2025, management has performed an impairment
assessment in accordance with IAS 36. As part of this process, management obtained a valuation of the intangible assets by an independent
expert valuer.&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&lt;i&gt;Methodology&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;An impairment loss expense
in the profit or loss is recognised when the carrying amount of an asset exceeds its recoverable amount. The Consolidated Entity determined
the recoverable amounts of the Gelteq Consolidated Entity as one CGU using a value in use approach.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The recoverable amount
of the CGU as at 30 June 2025 has been determined by a forecast model that estimated the future cash flows based on budgets and forecasts
for five&#160;years prepared by management. Gelteq is considered to be in a rapid lifecycle stage during the Forecast Period, with the
commencement of sales in FY26. The Company is projected to achieve profitability by FY28 and EBITDA expected to climb to approximately
$35.5 million by FY30.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;These cash flows were then discounted to their present value using a discount rate that reflects current market
assessments of the time value of money and the risks specific to the CGU.&#160;Management then cross-checked the total of the discounted
cash flows against the trading of the Company&#x2019;s shares.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;A reference to Financial&#160;Years
(FY), refers to a period covering July&#160;1&lt;sup&gt;st&lt;/sup&gt; to June&#160;30&lt;sup&gt;th&lt;/sup&gt; the next year. A reference to a calendar year
(CY) refers to the period from January&#160;1&lt;sup&gt;st&lt;/sup&gt; to December&#160;31&lt;sup&gt;st&lt;/sup&gt; of the same year.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The discounted cash flow
model used in the assessment of fair value less cost to sell is sensitive to a number of key assumptions, including revenue growth rates,
discount rates and operating costs. These assumptions can change over short periods of time and can have a significant impact on the carrying
value of the assets. For any AUD figures presented from the valuation analysis, these have been obtained by conversion from USD at an
exchange rate of 1 AUD = 0.65 USD.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;i&gt;Fair value less cost
to sell and key assumptions&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The Company estimates
the fair value less cost to sell of the Gelteq Consolidated Entity cash generating unit (CGU) using discounted cash flows. Management
assumptions were developed incorporating internal and external market information, although the extent to which they rely on past experience
of the Consolidated Entity is limited given the consolidated entity has not yet started full scale operations, pending completion of preparatory
activities where necessary, with external sources of information having been adjusted to reflect factors specific to the Consolidated
Entity. Fair value less cost to sell is categorised within level 3 of the fair value hierarchy.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;For the reporting period
ended 30 June 2025, the recoverable amount of the CGU was determined based on fair value less cost to sell calculations which required
the use of key assumptions:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Operating Segments&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;The Consolidated Entity&#x2019;s cash flows are generated
from one CGU which covers nutraceuticals for humans and animals, pharmaceutical for humans and animals and controlled substances.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Cash Flow projections
&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; font-size: 10pt"&gt;&lt;/td&gt; &lt;td style="width: 0.25in"&gt;&#x25cf;&lt;/td&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The calculations used cash flow projections based on financial budgets and forecasts approved by management covering FY26 to FY30. The projections included negative undiscounted operating cash flows between FY26 and FY27 before making positive operating returns from FY28 onwards as the business scales up operations and operating margins that are in line with industry averages in similar industries. A full 5&#160;years of cash flow projections were used to allow for 3&#160;years of positive cash flow projections in the management forecast period&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="font-size: 10pt"&gt;&lt;/td&gt; &lt;td&gt;&#x25cf;&lt;/td&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;A pre-tax discount rate range of&#160;25-30%, reflecting rates of return required by typical investors in early-stage businesses similar to the Consolidated Entity, was applied.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;






&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Revenue&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; font-size: 10pt"&gt;&lt;/td&gt; &lt;td style="width: 0.25in"&gt;&#x25cf;&lt;/td&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Management have implemented a hybrid revenue model with revenue generated from manufacturing and royalties (on each individual order).&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td style="font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="font-size: 10pt"&gt;&lt;/td&gt; &lt;td&gt;&#x25cf;&lt;/td&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The forecast model is based on a 4 year compound average growth rate of 213%%, based on management forecasts to FY30. The model forecast revenue growth rates 596% in FY27, 108% in FY28, 73% in FY29 and 77% in FY30, following revenue growth by &lt;span style="-sec-ix-hidden: hidden-fact-82"&gt;693%&lt;/span&gt; in FY26 from FY25.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;






&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Gross Margins &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: left; font-size: 10pt"&gt;&lt;/td&gt; &lt;td style="width: 0.25in; font-size: 10pt"&gt;&#x25cf;&lt;/td&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;Gross margin is forecast to be maintained at 50% from FY26 to FY30.&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Operating Expense
&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; text-align: justify; font-size: 10pt"&gt;&lt;/td&gt; &lt;td style="width: 0.25in"&gt;&#x25cf;&lt;/td&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;The largest operating expense is employee costs. Salary and benefits are forecast to increase by 207% and 205% in FY26 and FY27 respectively. The employee cost growth rates is projected to decline thereafter to 41% in FY28, 20% in FY29 and 6% in FY29 presenting the scale benefits of manufacturing large quantities. &lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;EBITDA&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in; font-size: 10pt"&gt;&lt;/td&gt; &lt;td style="width: 0.25in"&gt;&#x25cf;&lt;/td&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The forecast model is based on a long-term EBITDA margin of 35%. Forecast EBITDA is negative in early years, which is expected for an early stage startup business where typically the average timeframe to profitability is 2 - 3 years. The forecast model&#x2019;s EBITDA margins are (130%) in FY26, (1%) in FY27, 16% in FY28, 25% in FY29 and 35% in FY30, with the ongoing EBITDA being comparable to that of comparable industries in relevant world markets.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;CAPEX &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in; font-size: 10pt"&gt;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;No material Capex has been forecast as the costs borne by Gelteq in working with clients to develop products is included in other forecast expenses&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Amortisation&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt; &lt;td style="width: 24px; text-align: left"&gt;&#x25cf;&lt;/td&gt; &lt;td&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Amortisation has been estimated at 5% of the opening intangibles balance each year. This roughly equates to an average useful life of 20&#160;years for intangibles, which is in line with the Consolidated Entity&#x2019;s current policy.&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Tax Rate &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt; &lt;td style="width: 24px; text-align: left"&gt;&#x25cf;&lt;/td&gt; &lt;td&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;A tax rate of 30%
has been applied in line the with the corporate tax rate in Australia. Whilst the tax rate may be ower in earlier&#160;years, this tax
rate is in line with the Consolidated Entity&#x2019;s long term tax rate and the tax rate of a likely acquirer.&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Working Capital&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 24px; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Model forecasts the receivables and payables
                           at 30&#160;days in line with management expectations. Payables&#160;days are only applied to operating expenses as all manufacturing
                           costs are paid prior to dispatch to customers.&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Other balance Sheet
Items&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 24px; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;There are no other assumptions that result it material balance sheet movements that affect
    forecast cash flow.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Terminal growth rate&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt; &lt;td style="width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt; &lt;td&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Long term growth rate, used for the terminal
value calculation, is 2.5%, reflecting the Australian long term nominal inflation rate.&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Apart from the
considerations described in determining the value-in-use of the cash-generating units described above, management is not currently
aware of any other probable changes that would necessitate changes in its key estimates&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;i&gt;Impairment&lt;/i&gt;&lt;br/&gt;
&lt;br/&gt;
The Consolidated Entity has performed an impairment assessment based on its cash generating unit (CGU).&lt;br/&gt;
&lt;br/&gt;
The Consolidated Entity determined that the recoverable amount in relation the CGU exceeded its carrying value of assets as at 30 June&#160;2025,
therefore no adjustment to its carrying value (impairment) was required.&lt;br/&gt;
&lt;br/&gt;
The directors have reviewed and are comfortable with the significant assumptions determined by management. Based on the above, the directors
believe that no impairment charge is required to the value of the intangible asset at 30 June 2025.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;i&gt;Sensitivity&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The sensitivities on
the updated discounted cash flow model are as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px; font-size: 10pt"&gt;&lt;/td&gt; &lt;td style="width: 24px"&gt;&#x25cf;&lt;/td&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Revenue would require a reduction of approximately 30% to the compounded growth rate over 5&#160;years&#160;before the intangible asset value would need to be impaired, with all other assumptions remaining constant.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&#x25cf;&lt;/td&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;EBITDA margin would need a reduction of approximately 47% per annum over 5&#160;years&#160;years before the intangible asset value would need to be impaired, with all other assumptions remaining constant.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&#x25cf;&lt;/td&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The discount rate would be required to increase to approximately 41% before the intangible asset value would need to be impaired, with all other assumptions remaining constant.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&#x25cf;&lt;/td&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Long Term growth rate would need to be reduced to be in negative in the cashflow modelling before the intangible asset value would need to be impaired, with all other assumptions remaining constant.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;












&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Management believes
that other reasonable changes in the key assumptions on which the recoverable amount on intangible asset is based would not cause
the carrying amount to exceed its recoverable amount.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Management notes that if performance is not as
expected, an impairment charge against these assets could be recognized in the next financial year&#x2019;s accounts. This estimation
of uncertainty is expected to reduce over time as the Consolidated Entity&#x2019;s business develops and matures.&lt;/p&gt;</ifrs-full:DisclosureOfIntangibleAssetsExplanatory>
    <ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory contextRef="c0" id="ixv-16566">&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: 0in; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: 0in; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: 0in; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: 0in; font-style: italic"&gt;Non-current assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: 0in; width: 76%; text-align: left"&gt;Trade Secrets&#160;and Patents&#x2013;&#160;at cost&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;23,857,306&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;23,857,306&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: 0in; text-align: left; padding-bottom: 1.5pt"&gt;Less: Accumulated amortisation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(4,827,042&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(3,634,171&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: 0in; padding-bottom: 1.5pt"&gt;Net carrying value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;19,030,264&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;20,223,135&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: 0in; text-align: left"&gt;Patents and trademarks - at cost&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;234,289&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;89,268&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: 0in; text-align: left"&gt;Add: Additions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;639,117&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;145,021&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: 0in; text-align: left; padding-bottom: 1.5pt"&gt;Less: Accumulated amortisation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(45,697&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(19,465&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: 0in; padding-bottom: 1.5pt"&gt;Net carrying value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;827,709&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;214,823&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: 0in; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;19,857,973&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;20,437,958&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory>
    <ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets contextRef="c65" decimals="0" id="ixv-22217" unitRef="aud">23857306</ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets contextRef="c66" decimals="0" id="ixv-22218" unitRef="aud">23857306</ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill contextRef="c67" decimals="0" id="ixv-22219" unitRef="aud">4827042</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill contextRef="c68" decimals="0" id="ixv-22220" unitRef="aud">3634171</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <gels:IntangibleAssetsOtherThanGoodwillNetCarryingValue contextRef="c65" decimals="0" id="ixv-22221" unitRef="aud">19030264</gels:IntangibleAssetsOtherThanGoodwillNetCarryingValue>
    <gels:IntangibleAssetsOtherThanGoodwillNetCarryingValue contextRef="c66" decimals="0" id="ixv-22222" unitRef="aud">20223135</gels:IntangibleAssetsOtherThanGoodwillNetCarryingValue>
    <ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets contextRef="c69" decimals="0" id="ixv-22223" unitRef="aud">234289</ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets contextRef="c70" decimals="0" id="ixv-22224" unitRef="aud">89268</ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill contextRef="c0" decimals="0" id="ixv-22225" unitRef="aud">639117</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill contextRef="c3" decimals="0" id="ixv-22226" unitRef="aud">145021</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill contextRef="c71" decimals="0" id="ixv-22227" unitRef="aud">45697</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill contextRef="c72" decimals="0" id="ixv-22228" unitRef="aud">19465</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <gels:IntangibleAssetsOtherThanGoodwillNetCarryingValue contextRef="c69" decimals="0" id="ixv-22229" unitRef="aud">827709</gels:IntangibleAssetsOtherThanGoodwillNetCarryingValue>
    <gels:IntangibleAssetsOtherThanGoodwillNetCarryingValue contextRef="c70" decimals="0" id="ixv-22230" unitRef="aud">214823</gels:IntangibleAssetsOtherThanGoodwillNetCarryingValue>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c4" decimals="0" id="ixv-22231" unitRef="aud">19857973</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c5" decimals="0" id="ixv-22232" unitRef="aud">20437958</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory contextRef="c0" id="ixv-16684">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Reconciliations of the written down values at
the beginning and end of the current and previous financial year are set out below:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Trade&lt;br/&gt; Secrets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Patents &amp;amp; trademarks&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%"&gt;Balance at 1 July 2023&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;21,416,006&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;77,655&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;21,493,661&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Additions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-80"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;145,021&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;145,021&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Amortisation expense&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,192,871&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(7,853&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,200,724&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Balance at 30 June 2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20,223,135&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;214,823&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20,437,958&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Additions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-81"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;639,117&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;639,117&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Amortisation expense&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,192,870&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(26,232&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,219,102&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Balance at 30 June 2025&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;19,030,265&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;827,708&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;19,857,973&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c73" decimals="0" id="ixv-22233" unitRef="aud">21416006</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c74" decimals="0" id="ixv-22234" unitRef="aud">77655</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c9" decimals="0" id="ixv-22235" unitRef="aud">21493661</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill contextRef="c76" decimals="0" id="ixv-22236" unitRef="aud">145021</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill contextRef="c3" decimals="0" id="ixv-22237" unitRef="aud">145021</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AdjustmentsForAmortisationExpense contextRef="c75" decimals="0" id="ixv-22238" unitRef="aud">1192871</ifrs-full:AdjustmentsForAmortisationExpense>
    <ifrs-full:AdjustmentsForAmortisationExpense contextRef="c76" decimals="0" id="ixv-22239" unitRef="aud">7853</ifrs-full:AdjustmentsForAmortisationExpense>
    <ifrs-full:AdjustmentsForAmortisationExpense contextRef="c3" decimals="0" id="ixv-22240" unitRef="aud">1200724</ifrs-full:AdjustmentsForAmortisationExpense>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c77" decimals="0" id="ixv-22241" unitRef="aud">20223135</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c78" decimals="0" id="ixv-22242" unitRef="aud">214823</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c5" decimals="0" id="ixv-22243" unitRef="aud">20437958</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill contextRef="c23" decimals="0" id="ixv-22244" unitRef="aud">639117</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill contextRef="c0" decimals="0" id="ixv-22245" unitRef="aud">639117</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AdjustmentsForAmortisationExpense contextRef="c22" decimals="0" id="ixv-22246" unitRef="aud">1192870</ifrs-full:AdjustmentsForAmortisationExpense>
    <ifrs-full:AdjustmentsForAmortisationExpense contextRef="c23" decimals="0" id="ixv-22247" unitRef="aud">26232</ifrs-full:AdjustmentsForAmortisationExpense>
    <ifrs-full:AdjustmentsForAmortisationExpense contextRef="c0" decimals="0" id="ixv-22248" unitRef="aud">1219102</ifrs-full:AdjustmentsForAmortisationExpense>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c79" decimals="0" id="ixv-22249" unitRef="aud">19030265</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c80" decimals="0" id="ixv-22250" unitRef="aud">827708</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="c4" decimals="0" id="ixv-22251" unitRef="aud">19857973</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <gels:EstimateTermOfUsefulLife contextRef="c49" id="ixv-22252">P20Y</gels:EstimateTermOfUsefulLife>
    <gels:EstimateTermOfUsefulLife contextRef="c49" id="ixv-22253">P20Y</gels:EstimateTermOfUsefulLife>
    <gels:EstimateTermOfUsefulLife contextRef="c0" id="ixv-22254">P16Y</gels:EstimateTermOfUsefulLife>
    <gels:EstimateTermOfUsefulLife contextRef="c3" id="ixv-22255">P17Y</gels:EstimateTermOfUsefulLife>
    <gels:RecoverableAmount contextRef="c50" decimals="-5" id="ixv-22256" unitRef="usd">35500000</gels:RecoverableAmount>
    <ifrs-full:AverageForeignExchangeRate contextRef="c51" decimals="0" id="ixv-22257" unitRef="pure">1</ifrs-full:AverageForeignExchangeRate>
    <ifrs-full:AverageForeignExchangeRate contextRef="c52" decimals="2" id="ixv-22258" unitRef="pure">0.65</ifrs-full:AverageForeignExchangeRate>
    <gels:PeriodOfFinancialBudgetsApprovedByManagement contextRef="c53" id="ixv-22259">P5Y</gels:PeriodOfFinancialBudgetsApprovedByManagement>
    <gels:PeriodOfFinancialBudgetsApprovedByManagement contextRef="c54" id="ixv-22260">P3Y</gels:PeriodOfFinancialBudgetsApprovedByManagement>
    <gels:PreTaxDiscountRate contextRef="c54" decimals="2" id="ixv-22261" unitRef="pure">0.25</gels:PreTaxDiscountRate>
    <gels:PreTaxDiscountRate contextRef="c53" decimals="2" id="ixv-22262" unitRef="pure">0.30</gels:PreTaxDiscountRate>
    <gels:AverageGrowthTerm contextRef="c0" id="ixv-22263">P4Y</gels:AverageGrowthTerm>
    <ifrs-full:DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections contextRef="c4" decimals="2" id="ixv-22264" unitRef="pure">2.13</ifrs-full:DescriptionOfGrowthRateUsedToExtrapolateCashFlowProjections>
    <ifrs-full:PercentageOfEntitysRevenue contextRef="c55" decimals="2" id="ixv-22265" unitRef="pure">5.96</ifrs-full:PercentageOfEntitysRevenue>
    <ifrs-full:PercentageOfEntitysRevenue contextRef="c56" decimals="2" id="ixv-22266" unitRef="pure">1.08</ifrs-full:PercentageOfEntitysRevenue>
    <ifrs-full:PercentageOfEntitysRevenue contextRef="c57" decimals="2" id="ixv-22267" unitRef="pure">0.73</ifrs-full:PercentageOfEntitysRevenue>
    <ifrs-full:PercentageOfEntitysRevenue contextRef="c58" decimals="2" id="ixv-22268" unitRef="pure">0.77</ifrs-full:PercentageOfEntitysRevenue>
    <gels:PercentageOfGrossMargin contextRef="c60" decimals="2" id="ixv-22269" unitRef="pure">0.50</gels:PercentageOfGrossMargin>
    <gels:PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear contextRef="c55" decimals="2" id="ixv-22270" unitRef="pure">2.07</gels:PercentageOfForecastOnSalaryAndBenefitsRemainderOfFiscalYear>
    <gels:PercentageOfForecastOnSalaryAndBenefitsYearOne contextRef="c56" decimals="2" id="ixv-22271" unitRef="pure">2.05</gels:PercentageOfForecastOnSalaryAndBenefitsYearOne>
    <gels:PercentageOfForecastOnSalaryAndBenefitsYearOne contextRef="c57" decimals="2" id="ixv-22272" unitRef="pure">0.41</gels:PercentageOfForecastOnSalaryAndBenefitsYearOne>
    <gels:PercentageOfForecastOnSalaryAndBenefitsYearOne contextRef="c58" decimals="2" id="ixv-22273" unitRef="pure">0.20</gels:PercentageOfForecastOnSalaryAndBenefitsYearOne>
    <gels:PercentageOfForecastOnSalaryAndBenefitsYearOne contextRef="c61" decimals="2" id="ixv-22274" unitRef="pure">0.06</gels:PercentageOfForecastOnSalaryAndBenefitsYearOne>
    <gels:PercentageOfLongTerm contextRef="c0" decimals="2" id="ixv-22275" unitRef="pure">0.35</gels:PercentageOfLongTerm>
    <gels:AverageTimeframeProfitabilityTerm contextRef="c54" id="ixv-22276">P2Y</gels:AverageTimeframeProfitabilityTerm>
    <gels:AverageTimeframeProfitabilityTerm contextRef="c53" id="ixv-22277">P3Y</gels:AverageTimeframeProfitabilityTerm>
    <gels:PercentageOfLongTerm contextRef="c62" decimals="2" id="ixv-22278" unitRef="pure">1.30</gels:PercentageOfLongTerm>
    <gels:PercentageOfLongTerm contextRef="c55" decimals="2" id="ixv-22279" unitRef="pure">0.01</gels:PercentageOfLongTerm>
    <gels:PercentageOfLongTerm contextRef="c56" decimals="2" id="ixv-22280" unitRef="pure">0.16</gels:PercentageOfLongTerm>
    <gels:PercentageOfLongTerm contextRef="c63" decimals="2" id="ixv-22281" unitRef="pure">0.25</gels:PercentageOfLongTerm>
    <gels:PercentageOfLongTerm contextRef="c58" decimals="2" id="ixv-22282" unitRef="pure">0.35</gels:PercentageOfLongTerm>
    <gels:AmortisationEstimatedPercentage contextRef="c0" decimals="2" id="ixv-22283" unitRef="pure">0.05</gels:AmortisationEstimatedPercentage>
    <gels:AverageUsefulLifeForIntangible contextRef="c0" id="ixv-22284">P20Y</gels:AverageUsefulLifeForIntangible>
    <ifrs-full:ApplicableTaxRate contextRef="c32" decimals="2" id="ixv-22285" unitRef="pure">0.30</ifrs-full:ApplicableTaxRate>
    <gels:LongTermGrowthRate contextRef="c0" decimals="3" id="ixv-22286" unitRef="pure">0.025</gels:LongTermGrowthRate>
    <gels:PercentageOfRevenueReduction contextRef="c64" decimals="2" id="ixv-22287" unitRef="pure">0.30</gels:PercentageOfRevenueReduction>
    <gels:RevenueReductionCompoundedGrowthRatePeriod contextRef="c64" id="ixv-22288">P5Y</gels:RevenueReductionCompoundedGrowthRatePeriod>
    <gels:PercentageOfRevenueReduction contextRef="c0" decimals="2" id="ixv-22289" unitRef="pure">0.47</gels:PercentageOfRevenueReduction>
    <gels:RevenueReductionCompoundedGrowthRatePeriod contextRef="c0" id="ixv-22290">P5Y</gels:RevenueReductionCompoundedGrowthRatePeriod>
    <gels:RevenueReductionCompoundedGrowthRatePeriod contextRef="c0" id="ixv-22291">P5Y</gels:RevenueReductionCompoundedGrowthRatePeriod>
    <ifrs-full:ActuarialAssumptionOfDiscountRates contextRef="c4" decimals="2" id="ixv-22292" unitRef="pure">0.41</ifrs-full:ActuarialAssumptionOfDiscountRates>
    <ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory contextRef="c0" id="ixv-17244">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 19. Trade and other payables&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Current liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Trade payables&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;182,632&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;387,034&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Accruals&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100,138&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;465,639&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Payroll tax payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-83"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;32,886&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Wages Payable - Employees&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,070&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,116&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;PAYG Withholding Payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;155,284&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;314,599&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Superannuation Payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;23,039&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;121,530&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Insurance Funding&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;109,931&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,894&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Wages Payable &#x2013; related party&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-84"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;224,488&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;572,094&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,558,186&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Due to their short term nature, the directors
consider that the carrying amount of trade payables approximates to their fair value. No interest is payable on amounts classified as
trade and other payables.&lt;/p&gt;</ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory>
    <gels:DisclosureOfTradeAndOtherPayableExplanatory contextRef="c0" id="ixv-17248">&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Current liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Trade payables&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;182,632&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;387,034&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Accruals&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100,138&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;465,639&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Payroll tax payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-83"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;32,886&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Wages Payable - Employees&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,070&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,116&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;PAYG Withholding Payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;155,284&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;314,599&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Superannuation Payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;23,039&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;121,530&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Insurance Funding&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;109,931&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,894&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Wages Payable &#x2013; related party&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-84"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;224,488&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;572,094&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,558,186&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</gels:DisclosureOfTradeAndOtherPayableExplanatory>
    <ifrs-full:TradeAndOtherPayablesToTradeSuppliers contextRef="c4" decimals="0" id="ixv-22293" unitRef="aud">182632</ifrs-full:TradeAndOtherPayablesToTradeSuppliers>
    <ifrs-full:TradeAndOtherPayablesToTradeSuppliers contextRef="c5" decimals="0" id="ixv-22294" unitRef="aud">387034</ifrs-full:TradeAndOtherPayablesToTradeSuppliers>
    <ifrs-full:Accruals contextRef="c4" decimals="0" id="ixv-22295" unitRef="aud">100138</ifrs-full:Accruals>
    <ifrs-full:Accruals contextRef="c5" decimals="0" id="ixv-22296" unitRef="aud">465639</ifrs-full:Accruals>
    <ifrs-full:CurrentValueAddedTaxPayables contextRef="c5" decimals="0" id="ixv-22297" unitRef="aud">32886</ifrs-full:CurrentValueAddedTaxPayables>
    <gels:WagesPayable contextRef="c4" decimals="0" id="ixv-22298" unitRef="aud">1070</gels:WagesPayable>
    <gels:WagesPayable contextRef="c5" decimals="0" id="ixv-22299" unitRef="aud">9116</gels:WagesPayable>
    <gels:PAYGWithholdingPayable contextRef="c4" decimals="0" id="ixv-22300" unitRef="aud">155284</gels:PAYGWithholdingPayable>
    <gels:PAYGWithholdingPayable contextRef="c5" decimals="0" id="ixv-22301" unitRef="aud">314599</gels:PAYGWithholdingPayable>
    <gels:SuperannuationPayable contextRef="c4" decimals="0" id="ixv-22302" unitRef="aud">23039</gels:SuperannuationPayable>
    <gels:SuperannuationPayable contextRef="c5" decimals="0" id="ixv-22303" unitRef="aud">121530</gels:SuperannuationPayable>
    <gels:InsuranceFunding contextRef="c4" decimals="0" id="ixv-22304" unitRef="aud">109931</gels:InsuranceFunding>
    <gels:InsuranceFunding contextRef="c5" decimals="0" id="ixv-22305" unitRef="aud">2894</gels:InsuranceFunding>
    <gels:WagesPayableRelatedParty contextRef="c5" decimals="0" id="ixv-22306" unitRef="aud">224488</gels:WagesPayableRelatedParty>
    <ifrs-full:TradeAndOtherCurrentPayables contextRef="c4" decimals="0" id="ixv-22307" unitRef="aud">572094</ifrs-full:TradeAndOtherCurrentPayables>
    <ifrs-full:TradeAndOtherCurrentPayables contextRef="c5" decimals="0" id="ixv-22308" unitRef="aud">1558186</ifrs-full:TradeAndOtherCurrentPayables>
    <ifrs-full:DisclosureOfDeferredIncomeExplanatory contextRef="c0" id="ixv-17378">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 20. Deferred revenue&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;


&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt;
 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt;
 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic; text-align: left"&gt;Current liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; padding-bottom: 2.5pt"&gt;Deferred Revenue&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-85"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 4pt double; text-align: right"&gt;125,359&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic"&gt;Reconciliation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Reconciliation of the written down values at the beginning and end of the current and previous financial year are set out below:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Opening balance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;125,359&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;85,359&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Payments received in advance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-86"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;40,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;Transfer to revenue - Bad debts recognised during the year (related
party)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;(6,655&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-87"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;Transfer to revenue &#x2013; other balances&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(118,704&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt"&gt;Closing balance&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-88"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;125,359&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Unsatisfied performance obligations&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The aggregate amount of the transaction price
allocated to the performance obligations that are unsatisfied at the end of the reporting period was &lt;span style="-sec-ix-hidden: hidden-fact-90"&gt;nil&lt;/span&gt; as at 30 June 2025 ($125,359
as at 30 June 2024) and is expected to be recognised as revenue in future periods as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; padding-bottom: 2.5pt"&gt;6 to 12 months&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-89"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 4pt double; text-align: right"&gt;125,359&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfDeferredIncomeExplanatory>
    <gels:ScheduleOfDeferredRevenueExplanatory contextRef="c0" id="ixv-17382">&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt;
 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt;
 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic; text-align: left"&gt;Current liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left; padding-bottom: 2.5pt"&gt;Deferred Revenue&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-85"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 4pt double; text-align: right"&gt;125,359&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic"&gt;Reconciliation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Reconciliation of the written down values at the beginning and end of the current and previous financial year are set out below:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Opening balance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;125,359&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;85,359&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Payments received in advance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-86"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;40,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;Transfer to revenue - Bad debts recognised during the year (related
party)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;(6,655&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-87"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;Transfer to revenue &#x2013; other balances&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(118,704&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt"&gt;Closing balance&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-88"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;125,359&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</gels:ScheduleOfDeferredRevenueExplanatory>
    <ifrs-full:DeferredIncomeIncludingContractLiabilities contextRef="c5" decimals="0" id="ixv-22309" unitRef="aud">125359</ifrs-full:DeferredIncomeIncludingContractLiabilities>
    <ifrs-full:DeferredIncomeIncludingContractLiabilities contextRef="c5" decimals="0" id="ixv-22310" unitRef="aud">125359</ifrs-full:DeferredIncomeIncludingContractLiabilities>
    <ifrs-full:DeferredIncomeIncludingContractLiabilities contextRef="c9" decimals="0" id="ixv-22311" unitRef="aud">85359</ifrs-full:DeferredIncomeIncludingContractLiabilities>
    <ifrs-full:ReceiptsFromSalesOfGoodsAndRenderingOfServices contextRef="c3" decimals="0" id="ixv-22312" unitRef="aud">40000</ifrs-full:ReceiptsFromSalesOfGoodsAndRenderingOfServices>
    <ifrs-full:RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod contextRef="c0" decimals="0" id="ixv-22313" unitRef="aud">6655</ifrs-full:RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod>
    <gels:TransferToRevenueOtherBalances contextRef="c0" decimals="0" id="ixv-22314" unitRef="aud">-118704</gels:TransferToRevenueOtherBalances>
    <ifrs-full:DeferredIncomeIncludingContractLiabilities contextRef="c5" decimals="0" id="ixv-22315" unitRef="aud">125359</ifrs-full:DeferredIncomeIncludingContractLiabilities>
    <ifrs-full:MaturityAnalysisForNonderivativeFinancialLiabilities contextRef="c0" id="ixv-17556">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The aggregate amount of the transaction price
allocated to the performance obligations that are unsatisfied at the end of the reporting period was &lt;span style="-sec-ix-hidden: hidden-fact-90"&gt;nil&lt;/span&gt; as at 30 June 2025 ($125,359
as at 30 June 2024) and is expected to be recognised as revenue in future periods as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; padding-bottom: 2.5pt"&gt;6 to 12 months&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-89"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 4pt double; text-align: right"&gt;125,359&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:MaturityAnalysisForNonderivativeFinancialLiabilities>
    <ifrs-full:DeferredIncomeIncludingContractLiabilities contextRef="c5" decimals="0" id="ixv-22316" unitRef="aud">125359</ifrs-full:DeferredIncomeIncludingContractLiabilities>
    <ifrs-full:DeferredIncomeIncludingContractLiabilities contextRef="c5" decimals="0" id="ixv-22317" unitRef="aud">125359</ifrs-full:DeferredIncomeIncludingContractLiabilities>
    <ifrs-full:DisclosureOfBorrowingsExplanatory contextRef="c0" id="ixv-17598">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 21. Borrowings&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="font-style: italic"&gt;Current liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 76%; text-align: left"&gt;Loans&#160;from Directors (i)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;5,086&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;5,086&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;Loan&#160;from associated entities (ii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;156,828&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;156,066&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;Shareholder Loans (iii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,485,632&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,923,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;Convertible notes payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,037,413&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-91"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Debt Discount (v)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(481,104&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-92"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,203,855&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,084,152&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="font-style: italic; text-align: left"&gt;Non-current liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;Loan&#160;from Director (term &#x2013; 5&#160;years, interest free)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;13,550&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;13,550&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;Loan&#160;from associated entities (ii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-93"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-94"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;Shareholder loans (iv)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-95"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-96"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Convertible notes payable (v)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-97"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,745,897&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;13,550&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,759,447&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,217,405&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,843,599&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;






&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&lt;i&gt;Loan&#160;from
Director&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;(i) This is unsecured
and interest free loan with no maturity terms provided by directors of the Company.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&lt;i&gt;Loan&#160;from
associated entities&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;(ii) During the previous
financial years ended 30 June 2021 and 30 June 2020, the Company received unsecured loans from Nutrition DNA and Domalina Unit Trust.
These loans have a maturity term of 5 years, and 0.5% interest p.a. Nutrition DNA and Domalina Unit Trust are entities associated with
Nathan Givoni, a director of the Company. In FY 25, the Company extended the loan maturity date to 31 December&#160;2026.&lt;/p&gt;&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; "&gt;&lt;b&gt;Shareholder loans&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0; "&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;(iii)&#160;On 20 January&#160;2022
the Company entered into unsecured loan agreements with some of the Company&#x2019;s existing shareholders (Lending shareholders). Under
the loan agreement, the Company received loans amounting to $1,493,445, at an interest rate of 12% per annum. The loans had an original
maturity term of 18-month and expected to be mature on 15 July 2023.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
As part of the loan agreement, the Company issued 63,807 fully paid ordinary shares, valued at $373,903 to the Lending Shareholders on
28 February 2022. The issuance of shares was recognised as transaction cost associated with the loan agreement.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
The Company has recognised the shareholders loans initially at fair value of $1,119,542 (being the amounts received, net of transaction
costs) and subsequently carried at amortised cost using an effective interest method.&lt;br/&gt;
&lt;br/&gt;
On 3 January 2023, the shareholders loans were extended for an additional 12 months at an interest rate of 12% maturing on 15 July 2024.
As at 30 June 2024, the shareholders loans have been reclassified from non-current to current during as their repayment date is less
than 12&#160;months after 30 June 2024.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Subsequent to 30 June&#160;2024, the Company and the lending shareholders agreed to extend the loan maturity until 31 December&#160;2025.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The table below shows
the movement of Shareholder loans during the respective periods.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The cost of equity-settled
transactions are measured at fair value on grant date. Fair value is generally determined using either the Binomial or Black-Scholes
option pricing model that takes into account the exercise price, the term of the option, the impact of dilution, the share price at grant
date and expected price volatility of the underlying share, the expected dividend yield and the risk free interest rate for the term
of the option, together with non-vesting conditions that do not determine whether the Consolidated Entity receives the services that
entitle the employees to receive payment. No account is taken of any other vesting conditions.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The cost of equity-settled
transactions are recognised as an expense with a corresponding increase in equity over the vesting period. The cumulative charge to profit
or loss is calculated based on the grant date fair value of the award, the best estimate of the number of awards that are likely to vest
and the expired portion of the vesting period. The amount recognised in profit or loss for the period is the cumulative amount calculated
at each reporting date less amounts already recognised in previous periods.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The table below shows
the movement of Shareholder loans during the respective periods.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;Opening Shareholder Loan balance&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,923,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,463,650&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Interest accrued post modification&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;634,149&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;459,350&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;Repayment during the year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(71,517&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-98"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,485,632&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,923,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&lt;i&gt;Convertible notes&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;(iv) On 5 May&#160;2023
the directors received Board approval to issue up to $1,000,000 in $1 unsecured convertible notes redeemable on 31 December&#160;2025,
an interest rate of 12% and a conversion discount of 12%. On a Liquidity event, or at least 90&#160;days prior to Maturity, each Noteholder
may elect to either Convert their Notes or redeem for Australian cash repayment. If the Noteholder elects to Convert, the number of fully
paid ordinary shares to be issued in satisfaction of the Convertible Notes will be determined by the market value being, determined as;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;in the case of a Listing, the price per Share set for the
underlying securities that are offered for issue as part of the Listing;&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;in the case of a Sale Event, the price per Share set for
the underlying securities that are to be sold as part of the Sale Event; and&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;in the case of a Qualifying Transaction, the price per Share
set for the underlying securities that are to be issued as part of the Qualifying Transaction&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;of which the Noteholder has a conversion discount of 12%
to the determined market value.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The convertible note balance as at 30 June 2025 comprises of convertible
note funds received $&#160;1,327,262, repayments paid by cash $772,975, repayments by issue of shares $432,115 and interest accrued $169,343.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Since the year ended June&#160;30, 2023, the Company has issued the following additional convertible notes (on the same terms and conditions
as the previous convertible notes);&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;September&#160;2023, $25,000&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;October&#160;2023, $150,000&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The total amount raised from the convertible note issue was $1,004,889, over the Board approved amount of $1,000,000, due to the impact
of movements in exchange rates. The issue has now been fully subscribed and was closed in October&#160;2023.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;On 2 February 2024,
the Board of Directors approved the issuance of convertible notes (the &#x201c;&lt;b&gt;February 2024 Convertible Note&lt;/b&gt;&#x201d;) to raise
up to AUD$400,000. Each February 2024 Convertible Note shall have a face value of AUD$1, an annual interest rate of 6% and have a maturity
date of 31 December 2025.&#160;On 26 March&#160;2024, the Company closed the February&#160;2024 Convertible Note offering, raising AUD$357,338.&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;On 27 May 2024, the
Board of Directors approved the issuance of convertible notes (the &#x201c;&lt;b&gt;May 2024 Convertible Note&lt;/b&gt;&#x201d;) to raise up to AUD$1,000,000.
Each May 2024 Convertible Note had a face value of AUD$1, an annual interest rate of 6% and have a maturity date of 31 December 2025.&#160;As
at 30 June 2024, the Company has received proceeds of AUD$250,000 through the issuance of the May 2024 Convertible Notes.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;





&lt;p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"&gt;On February 21, 2025, our board of directors approved the issuance
of convertible notes (the &#x201c;February 2025 Convertible Note&#x201d;) to raise up to AUD$1,500,000. Each February 2025 Convertible Note
had a face value of AUD$1, an annual interest rate of 20% and have a maturity date of July 1, 2026. Each holder of a February 2025 Convertible
Note may at any time elect to convert their February 2025 Convertible Note into Ordinary Shares at a conversion price of USD$2.00. Each
holder of a February 2025 Convertible Note may, prior to 90 days of their maturity date and pursuant to the terms therein, either elect
to convert their February 2025 Convertible Note into Ordinary Shares at a conversion price of USD$2.00 or redeem their February 2025 Convertible
Note for an Australian cash payment. As of the date of this Annual Report, the Company has received approximately AUD$580,000 (approximately
USD$377,000) through the issuance of the February 2025 Convertible Notes.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Each holder of Convertible
Note may, on a Liquidity event, or at least 90&#160;days prior to Maturity, may elect to either Convert their Notes or redeem for Australian
cash repayment. If the Noteholder elects to Convert, the number of fully paid ordinary shares to be issued in satisfaction of the Convertible
Notes will be determined by the market value being, determined as;&lt;/p&gt;&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;in the case of a Listing,
the price per Share set for the underlying securities that are offered for issue as part of the Listing;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; width: 0.25in"&gt;&#x25cf;&lt;/td&gt;
    &lt;td&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;in the case of a Sale Event, the price
per Share set for the underlying securities that are to be sold as part of the Sale Event; and&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left; width: 0.25in"&gt;&#x25cf;&lt;/td&gt; &lt;td&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;in the case of a Qualifying Transaction,
the price per Share set for the underlying securities that are to be issued as part of the Qualifying Transaction of which the Noteholder
has a conversion discount of 22% to the determined market value.&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: left"&gt;The table below shows the movement of Convertible Notes during the respective periods.&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;Opening convertible note balance&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,745,897&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;839,115&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Convertible notes issued&#160;&#x2013;&#160;received in cash&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,327,262&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;855,834&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Convertible notes issued&#160;&#x2013;&#160;accrued (owing)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-99"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(73,954&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;Interest accrued&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;169,343&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;124,902&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;Repayment During the year &#x2013; in cash&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;(772,975&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-100"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;Convertible notes converted into shares&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(432,115&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-101"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,037,412&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,745,897&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The table below shows
the movement of Debt discount on Convertible Notes during the respective periods.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt;
 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt;
 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;$&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;$&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Debt discount on convertible notes recognised during the period&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,279,184&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-102"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Correction of debt discount and derivative liability&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;292,961&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Amortization of debt discount&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,091,041&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-103"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;481,104&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-104"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&lt;i&gt;Embedded derivative
on convertible notes&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;(v) In accordance
with the policy noted in Note 3, when the Company&#x2019;s shares attained a trading stock price upon the completion of the IPO and
listing of the Company&#x2019;s shares, the Company valued and separately accounted for the derivative embedded within convertible
notes issued by the Company.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The embedded derivative for the October 2024 convertible notes was valued using a Black-Scholes valuation model as at the Company&#x2019;s
IPO date with following key assumptions:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;-&lt;/td&gt;&lt;td style="text-align: justify"&gt;Company stock price on measurement date: $4.46&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;-&lt;/td&gt;&lt;td style="text-align: justify"&gt;Risk free rate: 4.29%&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;-&lt;/td&gt;&lt;td style="text-align: justify"&gt;Term: 1.17 years&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;-&lt;/td&gt;&lt;td style="text-align: justify"&gt;Volatility: 79%&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The embedded derivative
for the February 2025 convertible notes was valued using a Black-Scholes valuation model as at the Company&#x2019;s IPO date with following
key assumptions:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;-&lt;/td&gt;&lt;td style="text-align: justify"&gt;Company stock price on measurement date: $1.61-$2.91&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;-&lt;/td&gt;&lt;td style="text-align: justify"&gt;Risk free rate: 3.92%-4.09%&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;-&lt;/td&gt;&lt;td style="text-align: justify"&gt;Term: 1-1.13 years&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;-&lt;/td&gt;&lt;td style="text-align: justify"&gt;Volatility: 85%-86%&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The embedded derivative
for the 2025 convertible note settlements was valued using a Black-Scholes valuation model as at the Company&#x2019;s IPO date with following
key assumptions:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;-&lt;/td&gt;&lt;td style="text-align: justify"&gt;Company stock price on measurement date: $2.10-$3.84&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;-&lt;/td&gt;&lt;td style="text-align: justify"&gt;Risk free rate: 4.02%-4.25%&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;-&lt;/td&gt;&lt;td style="text-align: justify"&gt;Term: 0.82-0.98 years&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;-&lt;/td&gt;&lt;td style="text-align: justify"&gt;Volatility: 82%-85%&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The embedded derivative
for the remaining convertible notes as of 30 June 2025 was valued using a Black-Scholes valuation model as at the Company&#x2019;s IPO
date with following key assumptions:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;-&lt;/td&gt;&lt;td style="text-align: justify"&gt;Company stock price on measurement date: $2.65&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;-&lt;/td&gt;&lt;td style="text-align: justify"&gt;Risk free rate: 4.29%&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;-&lt;/td&gt;&lt;td style="text-align: justify"&gt;Term: 0.5-1 year&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;-&lt;/td&gt;&lt;td style="text-align: justify"&gt;Volatility: 86%-89%&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;This calculation produced
an estimated fair value of the embedded derivative of $1,572,145, was accounted for as a liability as the conversion terms of the notes
do not always result in a conversion of a fixed dollar amount of liability for a fixed number of shares.&#160;The difference between the
face value of the notes and their liability component following the classification of the embedded derivative as a liability was accounted
for as a debt discount, which will be amortised as finance costs across the life of the notes. During 2025, derivative settlement gains
from the settlement of the underlying convertible notes resulted in a gain of $499,609. The fair value adjustment of the convertible notes
during 2025 resulted in a gain of $301,052.&lt;/p&gt;</ifrs-full:DisclosureOfBorrowingsExplanatory>
    <ifrs-full:DisclosureOfDetailedInformationAboutBorrowingsExplanatory contextRef="c0" id="ixv-17602">&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt; &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom"&gt; &lt;td style="font-style: italic"&gt;Current liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 76%; text-align: left"&gt;Loans&#160;from Directors (i)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;5,086&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt; &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;5,086&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;Loan&#160;from associated entities (ii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;156,828&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;156,066&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;Shareholder Loans (iii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,485,632&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,923,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;Convertible notes payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,037,413&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-91"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Debt Discount (v)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(481,104&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-92"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,203,855&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,084,152&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="font-style: italic; text-align: left"&gt;Non-current liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;Loan&#160;from Director (term &#x2013; 5&#160;years, interest free)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;13,550&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;13,550&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left"&gt;Loan&#160;from associated entities (ii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-93"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-94"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;Shareholder loans (iv)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-95"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-96"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Convertible notes payable (v)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-97"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,745,897&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt; &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;13,550&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,759,447&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: bottom; "&gt; &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,217,405&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt; &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,843,599&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;(i) This is unsecured
and interest free loan with no maturity terms provided by directors of the Company.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;(ii) During the previous
financial years ended 30 June 2021 and 30 June 2020, the Company received unsecured loans from Nutrition DNA and Domalina Unit Trust.
These loans have a maturity term of 5 years, and 0.5% interest p.a. Nutrition DNA and Domalina Unit Trust are entities associated with
Nathan Givoni, a director of the Company. In FY 25, the Company extended the loan maturity date to 31 December&#160;2026.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;(iii)&#160;On 20 January&#160;2022
the Company entered into unsecured loan agreements with some of the Company&#x2019;s existing shareholders (Lending shareholders). Under
the loan agreement, the Company received loans amounting to $1,493,445, at an interest rate of 12% per annum. The loans had an original
maturity term of 18-month and expected to be mature on 15 July 2023.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;(iv) On 5 May&#160;2023
the directors received Board approval to issue up to $1,000,000 in $1 unsecured convertible notes redeemable on 31 December&#160;2025,
an interest rate of 12% and a conversion discount of 12%. On a Liquidity event, or at least 90&#160;days prior to Maturity, each Noteholder
may elect to either Convert their Notes or redeem for Australian cash repayment. If the Noteholder elects to Convert, the number of fully
paid ordinary shares to be issued in satisfaction of the Convertible Notes will be determined by the market value being, determined as;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;(v) In accordance
with the policy noted in Note 3, when the Company&#x2019;s shares attained a trading stock price upon the completion of the IPO and
listing of the Company&#x2019;s shares, the Company valued and separately accounted for the derivative embedded within convertible
notes issued by the Company.&lt;/p&gt;</ifrs-full:DisclosureOfDetailedInformationAboutBorrowingsExplanatory>
    <ifrs-full:ShorttermBorrowings contextRef="c112" decimals="0" id="ix_3_fact" unitRef="aud">5086</ifrs-full:ShorttermBorrowings>
    <ifrs-full:ShorttermBorrowings contextRef="c113" decimals="0" id="ix_4_fact" unitRef="aud">5086</ifrs-full:ShorttermBorrowings>
    <ifrs-full:ShorttermBorrowings contextRef="c114" decimals="0" id="ix_5_fact" unitRef="aud">156828</ifrs-full:ShorttermBorrowings>
    <ifrs-full:ShorttermBorrowings contextRef="c82" decimals="0" id="ix_6_fact" unitRef="aud">156066</ifrs-full:ShorttermBorrowings>
    <ifrs-full:ShorttermBorrowings contextRef="c115" decimals="0" id="ix_7_fact" unitRef="aud">2485632</ifrs-full:ShorttermBorrowings>
    <ifrs-full:ShorttermBorrowings contextRef="c116" decimals="0" id="ix_8_fact" unitRef="aud">1923000</ifrs-full:ShorttermBorrowings>
    <ifrs-full:ShorttermBorrowings contextRef="c117" decimals="0" id="ixv-22324" unitRef="aud">2037413</ifrs-full:ShorttermBorrowings>
    <gels:BorrowingsDebtDiscount contextRef="c119" decimals="0" id="ix_9_fact" unitRef="aud">-481104</gels:BorrowingsDebtDiscount>
    <ifrs-full:ShorttermBorrowings contextRef="c4" decimals="0" id="ixv-22326" unitRef="aud">4203855</ifrs-full:ShorttermBorrowings>
    <ifrs-full:ShorttermBorrowings contextRef="c5" decimals="0" id="ixv-22327" unitRef="aud">2084152</ifrs-full:ShorttermBorrowings>
    <gels:PeriodForInterestFreeLoanFromRelatedParties contextRef="c81" id="ixv-22328">P5Y</gels:PeriodForInterestFreeLoanFromRelatedParties>
    <gels:PeriodForInterestFreeLoanFromRelatedParties contextRef="c123" id="ixv-22329">P5Y</gels:PeriodForInterestFreeLoanFromRelatedParties>
    <ifrs-full:LongtermBorrowings contextRef="c121" decimals="0" id="ixv-22330" unitRef="aud">13550</ifrs-full:LongtermBorrowings>
    <ifrs-full:LongtermBorrowings contextRef="c122" decimals="0" id="ixv-22331" unitRef="aud">13550</ifrs-full:LongtermBorrowings>
    <ifrs-full:LongtermBorrowings
      contextRef="c118"
      decimals="0"
      id="ix_10_fact"
      unitRef="aud">1745897</ifrs-full:LongtermBorrowings>
    <ifrs-full:LongtermBorrowings contextRef="c4" decimals="0" id="ixv-22333" unitRef="aud">13550</ifrs-full:LongtermBorrowings>
    <ifrs-full:LongtermBorrowings contextRef="c5" decimals="0" id="ixv-22334" unitRef="aud">1759447</ifrs-full:LongtermBorrowings>
    <ifrs-full:Borrowings contextRef="c4" decimals="0" id="ixv-22335" unitRef="aud">4217405</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c5" decimals="0" id="ixv-22336" unitRef="aud">3843599</ifrs-full:Borrowings>
    <gels:LoansMaturityTerm contextRef="c81" id="ixv-22339">P5Y</gels:LoansMaturityTerm>
    <ifrs-full:BorrowingsInterestRate contextRef="c82" decimals="3" id="ixv-22340" unitRef="pure">0.005</ifrs-full:BorrowingsInterestRate>
    <ifrs-full:LoansReceived contextRef="c83" decimals="0" id="ixv-22342" unitRef="aud">1493445</ifrs-full:LoansReceived>
    <ifrs-full:BorrowingsInterestRate contextRef="c83" decimals="2" id="ixv-22343" unitRef="pure">0.12</ifrs-full:BorrowingsInterestRate>
    <ifrs-full:IncreaseDecreaseInNumberOfOrdinarySharesIssued
      contextRef="c84"
      decimals="0"
      id="ixv-22344"
      unitRef="shares">63807</ifrs-full:IncreaseDecreaseInNumberOfOrdinarySharesIssued>
    <ifrs-full:IssuedCapitalOrdinaryShares contextRef="c85" decimals="0" id="ixv-22345" unitRef="aud">373903</ifrs-full:IssuedCapitalOrdinaryShares>
    <ifrs-full:LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome contextRef="c5" decimals="0" id="ixv-22346" unitRef="aud">1119542</ifrs-full:LoansAndAdvancesToBanksMeasuredAtFairValueThroughOtherComprehensiveIncome>
    <ifrs-full:BorrowingsInterestRate contextRef="c86" decimals="2" id="ixv-22347" unitRef="pure">0.12</ifrs-full:BorrowingsInterestRate>
    <gels:ScheduleOfMovementOfShareholderLoanstextBlock contextRef="c0" id="ixv-17891">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The table below shows
the movement of Shareholder loans during the respective periods.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;Opening Shareholder Loan balance&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,923,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,463,650&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Interest accrued post modification&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;634,149&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;459,350&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;Repayment during the year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(71,517&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-98"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,485,632&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,923,000&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</gels:ScheduleOfMovementOfShareholderLoanstextBlock>
    <gels:MovementofShareholderLoanBalance contextRef="c5" decimals="0" id="ixv-22348" unitRef="aud">1923000</gels:MovementofShareholderLoanBalance>
    <gels:MovementofShareholderLoanBalance contextRef="c9" decimals="0" id="ixv-22349" unitRef="aud">1463650</gels:MovementofShareholderLoanBalance>
    <gels:InterestAccruedAfterModificationOfShareholderLoan contextRef="c0" decimals="0" id="ixv-22350" unitRef="aud">634149</gels:InterestAccruedAfterModificationOfShareholderLoan>
    <gels:InterestAccruedAfterModificationOfShareholderLoan contextRef="c3" decimals="0" id="ixv-22351" unitRef="aud">459350</gels:InterestAccruedAfterModificationOfShareholderLoan>
    <ifrs-full:RepaymentsOfCurrentBorrowings contextRef="c0" decimals="0" id="ixv-22352" unitRef="aud">71517</ifrs-full:RepaymentsOfCurrentBorrowings>
    <gels:MovementofShareholderLoanBalance contextRef="c4" decimals="0" id="ixv-22353" unitRef="aud">2485632</gels:MovementofShareholderLoanBalance>
    <gels:MovementofShareholderLoanBalance contextRef="c5" decimals="0" id="ixv-22354" unitRef="aud">1923000</gels:MovementofShareholderLoanBalance>
    <ifrs-full:IssueOfConvertibleInstruments contextRef="c87" decimals="0" id="ixv-22356" unitRef="aud">1000000</ifrs-full:IssueOfConvertibleInstruments>
    <gels:UnsecuredConvertibleNotesRedeemable contextRef="c88" decimals="0" id="ixv-22357" unitRef="usd">1</gels:UnsecuredConvertibleNotesRedeemable>
    <ifrs-full:BorrowingsInterestRate contextRef="c89" decimals="2" id="ixv-22358" unitRef="pure">0.12</ifrs-full:BorrowingsInterestRate>
    <ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections contextRef="c89" decimals="2" id="ixv-22359" unitRef="pure">0.12</ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections>
    <ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections contextRef="c89" decimals="2" id="ixv-22360" unitRef="pure">0.12</ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections>
    <gels:ConvertibleNoteFundsReceived contextRef="c90" decimals="0" id="ixv-22361" unitRef="aud">432115</gels:ConvertibleNoteFundsReceived>
    <ifrs-full:AccruedIncomeOtherThanContractAssets contextRef="c9" decimals="0" id="ixv-22362" unitRef="aud">169343</ifrs-full:AccruedIncomeOtherThanContractAssets>
    <gels:ConvertibleNoteFaceValue contextRef="c91" decimals="0" id="ixv-22363" unitRef="usd">25000</gels:ConvertibleNoteFaceValue>
    <gels:ConvertibleNoteFaceValue contextRef="c92" decimals="0" id="ixv-22364" unitRef="usd">150000</gels:ConvertibleNoteFaceValue>
    <ifrs-full:IssueOfConvertibleInstruments contextRef="c92" decimals="0" id="ixv-22365" unitRef="usd">1004889</ifrs-full:IssueOfConvertibleInstruments>
    <gels:BoardApprovedAmount contextRef="c92" decimals="0" id="ixv-22366" unitRef="usd">1000000</gels:BoardApprovedAmount>
    <ifrs-full:IssueOfConvertibleInstruments contextRef="c93" decimals="0" id="ixv-22367" unitRef="aud">400000</ifrs-full:IssueOfConvertibleInstruments>
    <gels:ConvertibleNoteFaceValue contextRef="c94" decimals="0" id="ixv-22368" unitRef="aud">1</gels:ConvertibleNoteFaceValue>
    <ifrs-full:BorrowingsInterestRate contextRef="c95" decimals="2" id="ixv-22369" unitRef="pure">0.06</ifrs-full:BorrowingsInterestRate>
    <gels:ConvertibleNoteOfferingRaising contextRef="c96" decimals="0" id="ixv-22370" unitRef="aud">357338</gels:ConvertibleNoteOfferingRaising>
    <ifrs-full:IssueOfConvertibleInstruments contextRef="c97" decimals="0" id="ixv-22371" unitRef="aud">1000000</ifrs-full:IssueOfConvertibleInstruments>
    <gels:ConvertibleNoteFaceValue contextRef="c98" decimals="0" id="ixv-22372" unitRef="aud">1</gels:ConvertibleNoteFaceValue>
    <ifrs-full:BorrowingsInterestRate contextRef="c99" decimals="2" id="ixv-22373" unitRef="pure">0.06</ifrs-full:BorrowingsInterestRate>
    <ifrs-full:IssueOfConvertibleInstruments contextRef="c100" decimals="0" id="ixv-22374" unitRef="aud">250000</ifrs-full:IssueOfConvertibleInstruments>
    <ifrs-full:IssueOfConvertibleInstruments contextRef="c101" decimals="0" id="ixv-22375" unitRef="aud">1500000</ifrs-full:IssueOfConvertibleInstruments>
    <gels:ConvertibleNoteFaceValue contextRef="c101" decimals="0" id="ixv-22376" unitRef="aud">1</gels:ConvertibleNoteFaceValue>
    <ifrs-full:BorrowingsInterestRate
      contextRef="c102"
      decimals="2"
      id="ixv-22377"
      unitRef="pure">0.20</ifrs-full:BorrowingsInterestRate>
    <gels:ConversionPricePerShare
      contextRef="c102"
      decimals="2"
      id="ixv-22378"
      unitRef="usdPershares">2</gels:ConversionPricePerShare>
    <gels:ConversionPricePerShare
      contextRef="c102"
      decimals="2"
      id="ixv-22379"
      unitRef="usdPershares">2</gels:ConversionPricePerShare>
    <ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments contextRef="c101" decimals="0" id="ixv-22380" unitRef="aud">580000</ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments>
    <ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments contextRef="c101" decimals="0" id="ixv-22381" unitRef="usd">377000</ifrs-full:IncreaseDecreaseThroughConversionOfConvertibleInstruments>
    <gels:PercentageOfConversionDiscount contextRef="c0" decimals="2" id="ixv-22382" unitRef="pure">0.22</gels:PercentageOfConversionDiscount>
    <gels:ScheduleOfMovementOfConvertibleNotestextBlock contextRef="c0" id="ixv-18076">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: left"&gt;The table below shows the movement of Convertible Notes during the respective periods.&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;Opening convertible note balance&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,745,897&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;839,115&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Convertible notes issued&#160;&#x2013;&#160;received in cash&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,327,262&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;855,834&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Convertible notes issued&#160;&#x2013;&#160;accrued (owing)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-99"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(73,954&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;Interest accrued&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;169,343&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;124,902&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;Repayment During the year &#x2013; in cash&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;(772,975&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-100"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;Convertible notes converted into shares&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(432,115&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-101"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,037,412&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,745,897&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</gels:ScheduleOfMovementOfConvertibleNotestextBlock>
    <gels:ConvertibleNoteBalance contextRef="c5" decimals="0" id="ixv-22383" unitRef="aud">1745897</gels:ConvertibleNoteBalance>
    <gels:ConvertibleNoteBalance contextRef="c9" decimals="0" id="ixv-22384" unitRef="aud">839115</gels:ConvertibleNoteBalance>
    <gels:ProceedsFromIssuanceOfConvertibleNotes contextRef="c0" decimals="0" id="ixv-22385" unitRef="aud">1327262</gels:ProceedsFromIssuanceOfConvertibleNotes>
    <gels:ProceedsFromIssuanceOfConvertibleNotes contextRef="c3" decimals="0" id="ixv-22386" unitRef="aud">855834</gels:ProceedsFromIssuanceOfConvertibleNotes>
    <gels:AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued contextRef="c3" decimals="0" id="ixv-22387" unitRef="aud">-73954</gels:AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued>
    <gels:InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued contextRef="c0" decimals="0" id="ixv-22388" unitRef="aud">169343</gels:InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued>
    <gels:InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued contextRef="c3" decimals="0" id="ixv-22389" unitRef="aud">124902</gels:InterestExpensesAccruedDuringPeriodOnConvertibleNotesIssued>
    <gels:RepaymentDuringPeriodOnConvertibleNotesIssued contextRef="c0" decimals="0" id="ixv-22390" unitRef="aud">-772975</gels:RepaymentDuringPeriodOnConvertibleNotesIssued>
    <gels:ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued contextRef="c0" decimals="0" id="ixv-22391" unitRef="aud">-432115</gels:ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued>
    <gels:ConvertibleNoteBalance contextRef="c4" decimals="0" id="ixv-22392" unitRef="aud">2037412</gels:ConvertibleNoteBalance>
    <gels:ConvertibleNoteBalance contextRef="c5" decimals="0" id="ixv-22393" unitRef="aud">1745897</gels:ConvertibleNoteBalance>
    <ifrs-full:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory contextRef="c0" id="ixv-18178">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The table below shows
the movement of Debt discount on Convertible Notes during the respective periods.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt;
 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt;
 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;$&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;$&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Debt discount on convertible notes recognised during the period&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,279,184&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-102"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Correction of debt discount and derivative liability&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;292,961&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Amortization of debt discount&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,091,041&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-103"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;481,104&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-104"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory>
    <gels:DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod contextRef="c4" decimals="0" id="ixv-22394" unitRef="usd">1279184</gels:DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod>
    <gels:CorrectionOfDebtDiscountsAndDerivativeLiability contextRef="c4" decimals="0" id="ixv-22395" unitRef="usd">292961</gels:CorrectionOfDebtDiscountsAndDerivativeLiability>
    <gels:AmortizationOfDebtDiscount contextRef="c4" decimals="0" id="ixv-22396" unitRef="usd">1091041</gels:AmortizationOfDebtDiscount>
    <gels:TotalDebtDiscountOnConvertibleNotes contextRef="c4" decimals="0" id="ixv-22397" unitRef="usd">481104</gels:TotalDebtDiscountOnConvertibleNotes>
    <ifrs-full:WeightedAverageSharePriceShareOptionsGranted2019
      contextRef="c103"
      decimals="2"
      id="ixv-22399"
      unitRef="usdPershares">4.46</ifrs-full:WeightedAverageSharePriceShareOptionsGranted2019>
    <ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted
      contextRef="c103"
      decimals="4"
      id="ixv-22400"
      unitRef="pure">0.0429</ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted>
    <ifrs-full:DescriptionOfOptionLifeShareOptionsGranted
      contextRef="c103"
      decimals="2"
      id="ixv-22401"
      unitRef="pure">1.17</ifrs-full:DescriptionOfOptionLifeShareOptionsGranted>
    <ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted
      contextRef="c103"
      decimals="2"
      id="ixv-22402"
      unitRef="pure">0.79</ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted>
    <ifrs-full:WeightedAverageSharePriceShareOptionsGranted2019
      contextRef="c104"
      decimals="2"
      id="ixv-22403"
      unitRef="usdPershares">1.61</ifrs-full:WeightedAverageSharePriceShareOptionsGranted2019>
    <ifrs-full:WeightedAverageSharePriceShareOptionsGranted2019
      contextRef="c105"
      decimals="2"
      id="ixv-22404"
      unitRef="usdPershares">2.91</ifrs-full:WeightedAverageSharePriceShareOptionsGranted2019>
    <ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted
      contextRef="c105"
      decimals="4"
      id="ixv-22405"
      unitRef="pure">0.0392</ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted>
    <ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted
      contextRef="c106"
      decimals="4"
      id="ixv-22406"
      unitRef="pure">0.0409</ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted>
    <ifrs-full:DescriptionOfOptionLifeShareOptionsGranted
      contextRef="c104"
      decimals="0"
      id="ixv-22407"
      unitRef="pure">1</ifrs-full:DescriptionOfOptionLifeShareOptionsGranted>
    <ifrs-full:DescriptionOfOptionLifeShareOptionsGranted
      contextRef="c105"
      decimals="2"
      id="ixv-22408"
      unitRef="pure">1.13</ifrs-full:DescriptionOfOptionLifeShareOptionsGranted>
    <ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted
      contextRef="c104"
      decimals="2"
      id="ixv-22409"
      unitRef="pure">0.85</ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted>
    <ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted
      contextRef="c105"
      decimals="2"
      id="ixv-22410"
      unitRef="pure">0.86</ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted>
    <ifrs-full:WeightedAverageSharePriceShareOptionsGranted2019
      contextRef="c107"
      decimals="2"
      id="ixv-22411"
      unitRef="usdPershares">2.1</ifrs-full:WeightedAverageSharePriceShareOptionsGranted2019>
    <ifrs-full:WeightedAverageSharePriceShareOptionsGranted2019
      contextRef="c108"
      decimals="2"
      id="ixv-22412"
      unitRef="usdPershares">3.84</ifrs-full:WeightedAverageSharePriceShareOptionsGranted2019>
    <ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted
      contextRef="c107"
      decimals="4"
      id="ixv-22413"
      unitRef="pure">0.0402</ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted>
    <ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted
      contextRef="c108"
      decimals="4"
      id="ixv-22414"
      unitRef="pure">0.0425</ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted>
    <ifrs-full:DescriptionOfOptionLifeShareOptionsGranted
      contextRef="c107"
      decimals="2"
      id="ixv-22415"
      unitRef="pure">0.82</ifrs-full:DescriptionOfOptionLifeShareOptionsGranted>
    <ifrs-full:DescriptionOfOptionLifeShareOptionsGranted
      contextRef="c108"
      decimals="2"
      id="ixv-22416"
      unitRef="pure">0.98</ifrs-full:DescriptionOfOptionLifeShareOptionsGranted>
    <ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted
      contextRef="c107"
      decimals="2"
      id="ixv-22417"
      unitRef="pure">0.82</ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted>
    <ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted
      contextRef="c108"
      decimals="2"
      id="ixv-22418"
      unitRef="pure">0.85</ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted>
    <ifrs-full:WeightedAverageSharePriceShareOptionsGranted2019
      contextRef="c109"
      decimals="2"
      id="ixv-22419"
      unitRef="usdPershares">2.65</ifrs-full:WeightedAverageSharePriceShareOptionsGranted2019>
    <ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted
      contextRef="c109"
      decimals="4"
      id="ixv-22420"
      unitRef="pure">0.0429</ifrs-full:DescriptionOfRiskFreeInterestRateShareOptionsGranted>
    <ifrs-full:DescriptionOfOptionLifeShareOptionsGranted
      contextRef="c110"
      decimals="1"
      id="ixv-22421"
      unitRef="pure">0.5</ifrs-full:DescriptionOfOptionLifeShareOptionsGranted>
    <ifrs-full:DescriptionOfOptionLifeShareOptionsGranted
      contextRef="c111"
      decimals="0"
      id="ixv-22422"
      unitRef="pure">1</ifrs-full:DescriptionOfOptionLifeShareOptionsGranted>
    <ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted
      contextRef="c110"
      decimals="2"
      id="ixv-22423"
      unitRef="pure">0.86</ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted>
    <ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted
      contextRef="c111"
      decimals="2"
      id="ixv-22424"
      unitRef="pure">0.89</ifrs-full:DescriptionOfExpectedVolatilityShareOptionsGranted>
    <ifrs-full:DerivativeFinancialLiabilities contextRef="c4" decimals="0" id="ixv-22425" unitRef="usd">1572145</ifrs-full:DerivativeFinancialLiabilities>
    <ifrs-full:GainsLossesOnChangeInFairValueOfDerivatives contextRef="c0" decimals="0" id="ixv-22426" unitRef="usd">499609</ifrs-full:GainsLossesOnChangeInFairValueOfDerivatives>
    <ifrs-full:AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives contextRef="c0" decimals="0" id="ixv-22427" unitRef="usd">301052</ifrs-full:AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives>
    <ifrs-full:DisclosureOfEmployeeBenefitsExplanatory contextRef="c0" id="ixv-18442">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 22. Employee benefits provisions&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-style: italic"&gt;Current liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; padding-bottom: 1.5pt"&gt;Provision for Annual leave&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;84,694&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;98,368&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Non-current liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Long service leave&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;24,992&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;20,018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;109,686&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;118,386&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Amounts not expected to be settled within the next 12 months&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The current provision for employee benefits includes
all unconditional entitlements where employees have completed the required period of service and also those where employees are entitled
to pro-rata payments in certain circumstances. The entire amount is presented as current, since the Consolidated Entity does not have
an unconditional right to defer settlement. However, based on past experience, the Consolidated Entity does not expect all employees
to take the full amount of accrued leave or require payment within the next 12 months.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Employee entitlements:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;i&gt;Annual leave&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Opening Balance&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;98,368&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;77,780&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Annual leave taken&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(20,504&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(26,416&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Additional provisions raised&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;6,830&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;47,004&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Closing balance&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;84,694&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;98,368&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;i&gt;Long Service leave&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Opening balance&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;20,018&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-105"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Long service leave taken during the period&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(4,496&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-106"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Additional provisions raised&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;9,470&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;20,018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Closing balance&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;24,992&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;20,018&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfEmployeeBenefitsExplanatory>
    <gels:DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock contextRef="c0" id="ixv-18446">&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-style: italic"&gt;Current liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; padding-bottom: 1.5pt"&gt;Provision for Annual leave&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;84,694&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;98,368&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Non-current liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Long service leave&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;24,992&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;20,018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;109,686&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;118,386&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</gels:DisclosureOfLiabilitiesDefinedBenefitPlansExplanatoryTextBlock>
    <ifrs-full:CurrentProvisionsForEmployeeBenefits contextRef="c4" decimals="0" id="ixv-22428" unitRef="aud">84694</ifrs-full:CurrentProvisionsForEmployeeBenefits>
    <ifrs-full:CurrentProvisionsForEmployeeBenefits contextRef="c5" decimals="0" id="ixv-22429" unitRef="aud">98368</ifrs-full:CurrentProvisionsForEmployeeBenefits>
    <ifrs-full:NoncurrentProvisionsForEmployeeBenefits contextRef="c4" decimals="0" id="ixv-22430" unitRef="aud">24992</ifrs-full:NoncurrentProvisionsForEmployeeBenefits>
    <ifrs-full:NoncurrentProvisionsForEmployeeBenefits contextRef="c5" decimals="0" id="ixv-22431" unitRef="aud">20018</ifrs-full:NoncurrentProvisionsForEmployeeBenefits>
    <ifrs-full:ProvisionsForEmployeeBenefits contextRef="c4" decimals="0" id="ixv-22432" unitRef="aud">109686</ifrs-full:ProvisionsForEmployeeBenefits>
    <ifrs-full:ProvisionsForEmployeeBenefits contextRef="c5" decimals="0" id="ixv-22433" unitRef="aud">118386</ifrs-full:ProvisionsForEmployeeBenefits>
    <gels:EmployeeEntitlementsAnnualLeaveExplanatory contextRef="c0" id="ixv-18536">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;i&gt;Annual leave&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Opening Balance&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;98,368&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;77,780&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Annual leave taken&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(20,504&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(26,416&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Additional provisions raised&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;6,830&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;47,004&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Closing balance&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;84,694&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;98,368&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</gels:EmployeeEntitlementsAnnualLeaveExplanatory>
    <ifrs-full:CurrentProvisionsForEmployeeBenefits contextRef="c5" decimals="0" id="ixv-22434" unitRef="aud">98368</ifrs-full:CurrentProvisionsForEmployeeBenefits>
    <ifrs-full:CurrentProvisionsForEmployeeBenefits contextRef="c9" decimals="0" id="ixv-22435" unitRef="aud">77780</ifrs-full:CurrentProvisionsForEmployeeBenefits>
    <gels:AnnualLeaveTakens contextRef="c0" decimals="0" id="ixv-22436" unitRef="aud">20504</gels:AnnualLeaveTakens>
    <gels:AnnualLeaveTakens contextRef="c3" decimals="0" id="ixv-22437" unitRef="aud">26416</gels:AnnualLeaveTakens>
    <gels:AdditionalProvisionsRaisedForAnnualLeave contextRef="c0" decimals="0" id="ixv-22438" unitRef="aud">6830</gels:AdditionalProvisionsRaisedForAnnualLeave>
    <gels:AdditionalProvisionsRaisedForAnnualLeave contextRef="c3" decimals="0" id="ixv-22439" unitRef="aud">47004</gels:AdditionalProvisionsRaisedForAnnualLeave>
    <ifrs-full:CurrentProvisionsForEmployeeBenefits contextRef="c4" decimals="0" id="ixv-22440" unitRef="aud">84694</ifrs-full:CurrentProvisionsForEmployeeBenefits>
    <ifrs-full:CurrentProvisionsForEmployeeBenefits contextRef="c5" decimals="0" id="ixv-22441" unitRef="aud">98368</ifrs-full:CurrentProvisionsForEmployeeBenefits>
    <gels:ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock contextRef="c0" id="ixv-18638">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;i&gt;Long Service leave&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Opening balance&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;20,018&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-105"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Long service leave taken during the period&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(4,496&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-106"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Additional provisions raised&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;9,470&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;20,018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Closing balance&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;24,992&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;20,018&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</gels:ScheduleOfEmployeeEntitlementsLongServiceLeaveTextBlock>
    <ifrs-full:NoncurrentProvisionsForEmployeeBenefits contextRef="c5" decimals="0" id="ixv-22442" unitRef="aud">20018</ifrs-full:NoncurrentProvisionsForEmployeeBenefits>
    <gels:LongServiceLeaveTakenDuringThePeriod contextRef="c0" decimals="0" id="ixv-22443" unitRef="aud">4496</gels:LongServiceLeaveTakenDuringThePeriod>
    <gels:AdditionalProvisionsRaisedForLongServiceLeave contextRef="c0" decimals="0" id="ixv-22444" unitRef="aud">9470</gels:AdditionalProvisionsRaisedForLongServiceLeave>
    <gels:AdditionalProvisionsRaisedForLongServiceLeave contextRef="c3" decimals="0" id="ixv-22445" unitRef="aud">20018</gels:AdditionalProvisionsRaisedForLongServiceLeave>
    <ifrs-full:NoncurrentProvisionsForEmployeeBenefits contextRef="c4" decimals="0" id="ixv-22446" unitRef="aud">24992</ifrs-full:NoncurrentProvisionsForEmployeeBenefits>
    <ifrs-full:NoncurrentProvisionsForEmployeeBenefits contextRef="c5" decimals="0" id="ixv-22447" unitRef="aud">20018</ifrs-full:NoncurrentProvisionsForEmployeeBenefits>
    <ifrs-full:DisclosureOfIssuedCapitalExplanatory contextRef="c0" id="ixv-18720">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 23. Issued capital&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="14" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Shares&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Shares&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="width: 52%"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Ordinary shares - fully paid&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;10,028,025&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;8,118,075&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;33,945,869&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;26,608,227&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i&gt;Movements in ordinary share capital&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; border-bottom: Black 1.5pt solid"&gt;Details&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Date&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Shares&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Issue&lt;br/&gt;
 price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;$&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 48%; text-align: left"&gt;Opening balance&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; width: 15%"&gt;1 July 2024&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;8,118,075&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;26,608,227&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Initial public offering&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;30 October 2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,300,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;6.08&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,913,463&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Shares issued in Lieu of Marketing fees&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;15 November 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;45,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;2.55&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;114,750&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Shares issued in Lieu of Investor fees&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;25 November 2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;68,027&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;4.52&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;307,482&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Share issued in lieu of advisory fee&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;31 October 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;100,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;3.61&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;361,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Lincoln Park Share Purchase Agreement Commitment Shares&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;13 March 2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;175,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.35&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;237,717&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Share conversion of convertible notes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;21 January 2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;201,923&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2.14&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;432,115&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Shares issued to ARC Group for IPO related fees&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;31 October 2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;7.60&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;152,048&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Capital raising cost&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;1 July 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-107"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;0.00&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,180,933&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;10,028,025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;33,945,869&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Closing balance&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 2.5pt"&gt;30 June 2025&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;10,028,025&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;33,945,869&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Ordinary shares&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Ordinary shares entitle
the holder to participate in dividends and the proceeds on the winding up of the Company in proportion to the number of and amounts paid
on the shares held. The fully paid ordinary shares have no par value and the Company does not have a limited amount of authorised capital.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On a show of hands every member present at a
meeting in person or by proxy shall have one vote and upon a poll each share shall have one vote.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Capital risk management&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Consolidated Entity&#x2019;s objectives when managing
capital is to safeguard its ability to continue as a going concern, so that it can provide returns for shareholders and benefits for
other stakeholders and to maintain an optimum capital structure to reduce the cost of capital.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Capital is regarded as total equity, as recognised
in the statement of financial position, plus net debt. Net debt is calculated as total borrowings less cash and cash equivalents. The
Consolidated Entity may issue shares to investors and suppliers (and employees) time to time to raise capital and compensate for services
received.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In order to maintain or adjust the capital structure,
the Consolidated Entity may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or
sell assets to reduce debt.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;As of 30 June, 2025, the company has 91,000 warrants outstanding, each
entitling the holder to purchase one common share of the company at an exercise price of $5.00 USD. The warrants expire 5 years from the
date of issuance. The company has estimated the relative fair value of the outstanding warrants and found it to be immaterial to be reported
for the period ending 30 June, 2025.&lt;/p&gt;</ifrs-full:DisclosureOfIssuedCapitalExplanatory>
    <gels:ScheduleOfOrdinarySharesExplanatoryTextBlock contextRef="c0" id="ixv-18724">&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="14" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Shares&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Shares&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="width: 52%"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Ordinary shares - fully paid&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;10,028,025&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;8,118,075&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;33,945,869&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;26,608,227&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</gels:ScheduleOfOrdinarySharesExplanatoryTextBlock>
    <ifrs-full:NumberOfSharesIssuedAndFullyPaid
      contextRef="c124"
      decimals="INF"
      id="ixv-22448"
      unitRef="shares">10028025</ifrs-full:NumberOfSharesIssuedAndFullyPaid>
    <ifrs-full:NumberOfSharesIssuedAndFullyPaid
      contextRef="c125"
      decimals="INF"
      id="ixv-22449"
      unitRef="shares">8118075</ifrs-full:NumberOfSharesIssuedAndFullyPaid>
    <ifrs-full:IssuedCapitalOrdinaryShares contextRef="c124" decimals="0" id="ixv-22450" unitRef="aud">33945869</ifrs-full:IssuedCapitalOrdinaryShares>
    <ifrs-full:IssuedCapitalOrdinaryShares contextRef="c125" decimals="0" id="ixv-22451" unitRef="aud">26608227</ifrs-full:IssuedCapitalOrdinaryShares>
    <gels:ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock contextRef="c0" id="ixv-18800">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i&gt;Movements in ordinary share capital&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; border-bottom: Black 1.5pt solid"&gt;Details&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Date&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Shares&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Issue&lt;br/&gt;
 price&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;$&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 48%; text-align: left"&gt;Opening balance&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; width: 15%"&gt;1 July 2024&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;8,118,075&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;26,608,227&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Initial public offering&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;30 October 2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,300,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;6.08&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,913,463&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Shares issued in Lieu of Marketing fees&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;15 November 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;45,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;2.55&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;114,750&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Shares issued in Lieu of Investor fees&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;25 November 2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;68,027&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;4.52&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;307,482&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Share issued in lieu of advisory fee&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;31 October 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;100,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;3.61&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;361,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Lincoln Park Share Purchase Agreement Commitment Shares&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;13 March 2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;175,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1.35&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;237,717&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Share conversion of convertible notes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;21 January 2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;201,923&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2.14&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;432,115&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Shares issued to ARC Group for IPO related fees&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;31 October 2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;20,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;7.60&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;152,048&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Capital raising cost&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;1 July 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-107"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;0.00&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,180,933&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;10,028,025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;33,945,869&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Closing balance&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center; padding-bottom: 2.5pt"&gt;30 June 2025&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;10,028,025&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;33,945,869&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</gels:ScheduleOfMovementsInOrdinarySharesCapitalExplanatoryTextBlock>
    <ifrs-full:NumberOfSharesIssuedAndFullyPaid
      contextRef="c5"
      decimals="INF"
      id="ixv-22452"
      unitRef="shares">8118075</ifrs-full:NumberOfSharesIssuedAndFullyPaid>
    <ifrs-full:IssuedCapitalOrdinaryShares contextRef="c5" decimals="0" id="ixv-22453" unitRef="aud">26608227</ifrs-full:IssuedCapitalOrdinaryShares>
    <gels:InitialPublicOfferingShares
      contextRef="c0"
      decimals="INF"
      id="ixv-22454"
      unitRef="shares">1300000</gels:InitialPublicOfferingShares>
    <gels:InitialPublicOfferingIssuePrice
      contextRef="c0"
      decimals="2"
      id="ixv-22455"
      unitRef="audPershares">6.08</gels:InitialPublicOfferingIssuePrice>
    <ifrs-full:ProceedsFromIssuingShares contextRef="c0" decimals="0" id="ixv-22456" unitRef="aud">7913463</ifrs-full:ProceedsFromIssuingShares>
    <gels:SharesIssuedInLieuOfMarketingFeesShares
      contextRef="c0"
      decimals="INF"
      id="ixv-22457"
      unitRef="shares">45000</gels:SharesIssuedInLieuOfMarketingFeesShares>
    <gels:SharesIssuedInLieuOfMarketingFeesIssuePrice
      contextRef="c0"
      decimals="2"
      id="ixv-22458"
      unitRef="audPershares">2.55</gels:SharesIssuedInLieuOfMarketingFeesIssuePrice>
    <gels:SharesIssuedInLieuOfMarketingFeesAmount contextRef="c0" decimals="0" id="ixv-22459" unitRef="aud">114750</gels:SharesIssuedInLieuOfMarketingFeesAmount>
    <gels:SharesIssuedInLieuOfInvestorFeesShares
      contextRef="c0"
      decimals="INF"
      id="ixv-22460"
      unitRef="shares">68027</gels:SharesIssuedInLieuOfInvestorFeesShares>
    <gels:SharesIssuedInLieuOfInvestorFeesIssuePrice
      contextRef="c0"
      decimals="2"
      id="ixv-22461"
      unitRef="audPershares">4.52</gels:SharesIssuedInLieuOfInvestorFeesIssuePrice>
    <gels:SharesIssuedInLieuOfInvestorFeesAmount contextRef="c0" decimals="0" id="ixv-22462" unitRef="aud">307482</gels:SharesIssuedInLieuOfInvestorFeesAmount>
    <gels:ShareIssuedInLieuOfAdvisoryFeeShares
      contextRef="c0"
      decimals="INF"
      id="ixv-22463"
      unitRef="shares">100000</gels:ShareIssuedInLieuOfAdvisoryFeeShares>
    <gels:ShareIssuedInLieuOfAdvisoryFeeIssuePrice
      contextRef="c0"
      decimals="2"
      id="ixv-22464"
      unitRef="audPershares">3.61</gels:ShareIssuedInLieuOfAdvisoryFeeIssuePrice>
    <gels:ShareIssuedInLieuOfAdvisoryFeeAmount contextRef="c0" decimals="0" id="ixv-22465" unitRef="aud">361000</gels:ShareIssuedInLieuOfAdvisoryFeeAmount>
    <gels:LincolnParkSharePurchaseAgreementCommitmentShares
      contextRef="c0"
      decimals="INF"
      id="ixv-22466"
      unitRef="shares">175000</gels:LincolnParkSharePurchaseAgreementCommitmentShares>
    <gels:LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice
      contextRef="c0"
      decimals="2"
      id="ixv-22467"
      unitRef="audPershares">1.35</gels:LincolnParkSharePurchaseAgreementCommitmentSharesIssuePrice>
    <gels:LincolnParkSharePurchaseAgreementCommitmentSharesAmount contextRef="c0" decimals="0" id="ixv-22468" unitRef="aud">237717</gels:LincolnParkSharePurchaseAgreementCommitmentSharesAmount>
    <gels:ShareConversionOfConvertibleNotesShares
      contextRef="c0"
      decimals="INF"
      id="ixv-22469"
      unitRef="shares">201923</gels:ShareConversionOfConvertibleNotesShares>
    <gels:ShareConversionOfConvertibleNotesIssuePrice
      contextRef="c0"
      decimals="2"
      id="ixv-22470"
      unitRef="audPershares">2.14</gels:ShareConversionOfConvertibleNotesIssuePrice>
    <gels:ShareConversionOfConvertibleNotesAmount contextRef="c0" decimals="0" id="ixv-22471" unitRef="aud">432115</gels:ShareConversionOfConvertibleNotesAmount>
    <gels:SharesIssuedToARCGroupForIPORelatedFeesShares
      contextRef="c0"
      decimals="INF"
      id="ixv-22472"
      unitRef="shares">20000</gels:SharesIssuedToARCGroupForIPORelatedFeesShares>
    <gels:SharesIssuedToARCGroupForIPORelatedFeesIssuePrice
      contextRef="c0"
      decimals="2"
      id="ixv-22473"
      unitRef="audPershares">7.6</gels:SharesIssuedToARCGroupForIPORelatedFeesIssuePrice>
    <gels:SharesIssuedToARCGroupForIPORelatedFeesAmount contextRef="c0" decimals="0" id="ixv-22474" unitRef="aud">152048</gels:SharesIssuedToARCGroupForIPORelatedFeesAmount>
    <gels:CapitalRaisingCostIssuePrice
      contextRef="c0"
      decimals="2"
      id="ixv-22475"
      unitRef="audPershares">0</gels:CapitalRaisingCostIssuePrice>
    <gels:CapitalRaisingCostAmount contextRef="c0" decimals="0" id="ixv-22476" unitRef="aud">2180933</gels:CapitalRaisingCostAmount>
    <gels:NumberOfIssuedShares
      contextRef="c0"
      decimals="INF"
      id="ixv-22477"
      unitRef="shares">10028025</gels:NumberOfIssuedShares>
    <ifrs-full:IssuedCapital contextRef="c4" decimals="0" id="ixv-22478" unitRef="aud">33945869</ifrs-full:IssuedCapital>
    <ifrs-full:NumberOfSharesIssuedAndFullyPaid
      contextRef="c4"
      decimals="INF"
      id="ixv-22479"
      unitRef="shares">10028025</ifrs-full:NumberOfSharesIssuedAndFullyPaid>
    <ifrs-full:IssuedCapitalOrdinaryShares contextRef="c4" decimals="0" id="ixv-22480" unitRef="aud">33945869</ifrs-full:IssuedCapitalOrdinaryShares>
    <gels:ProxyVote contextRef="c0" id="ixv-22481">one</gels:ProxyVote>
    <gels:PollVote contextRef="c0" id="ixv-22482">one</gels:PollVote>
    <gels:WarrantOutstanding
      contextRef="c4"
      decimals="0"
      id="ixv-22483"
      unitRef="shares">91000</gels:WarrantOutstanding>
    <gels:PurchaseOfCommonShare
      contextRef="c4"
      decimals="0"
      id="ixv-22484"
      unitRef="shares">1</gels:PurchaseOfCommonShare>
    <ifrs-full:ExercisePriceShareOptionsGranted2019
      contextRef="c0"
      decimals="2"
      id="ixv-22485"
      unitRef="usdPershares">5</ifrs-full:ExercisePriceShareOptionsGranted2019>
    <gels:WarrantsExpireDateOfIssuance contextRef="c0" id="ixv-22486">P5Y</gels:WarrantsExpireDateOfIssuance>
    <ifrs-full:DisclosureOfDividendsExplanatory contextRef="c0" id="ixv-19095">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 24. Dividends&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;There were no dividends paid, recommended or
declared during the current or previous financial year.&lt;/p&gt;</ifrs-full:DisclosureOfDividendsExplanatory>
    <ifrs-full:DisclosureOfFinancialRiskManagementExplanatory contextRef="c0" id="ixv-19129">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 25. Financial risk management&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Financial risk management objectives&lt;/p&gt;

&lt;p style="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The consolidated entity&#x2019;s activities expose
it to a variety of financial risks: market risk (including foreign currency risk, price risk and interest rate risk), credit risk and
liquidity risk.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;br/&gt;
The consolidated entity&#x2019;s overall risk management program focuses on the unpredictability of financial markets and seeks to minimise
potential adverse effects on the financial performance of the consolidated entity.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;br/&gt;
The consolidated entity uses different methods to measure different types of risk to which it is exposed. These methods include sensitivity
analysis in the case of interest rate, foreign exchange and other price risks, ageing analysis for credit risk and beta analysis in respect
of investment portfolios to determine market risk.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Risk management is carried out by senior finance
executives (&#x2018;finance&#x2019;) under policies approved by the Board of Directors (&#x2018;the Board&#x2019;). These policies include identification and analysis
of the risk exposure of the Consolidated Entity and appropriate procedures, controls and risk limits. Finance identifies, evaluates and
hedges financial risks within the Consolidated Entity&#x2019;s operating units. Finance reports to the Board on a monthly basis.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Market risk&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Foreign currency risk&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The Consolidated Entity
is not currently exposed to significant foreign currency risk. Foreign exchange risk arises from future commercial transactions and recognised
financial assets and financial liabilities denominated in a currency that is not the entity&#x2019;s functional currency. The risk is
measured using sensitivity analysis and cash flow forecasting. Management understands, it will over the next twelve&#160;months, increase
in dealing in foreign currencies and will have in place a risk management policy when it is required.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&lt;i&gt;Price risk&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The Consolidated Entity
is not exposed to any significant price risk.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;i&gt;Cash flow and fair
value interest rate risk&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The Consolidated Entity
has limited exposure to interest rate risks arising from long-term borrowings as these are based on fixed rates. There are no borrowings
obtained at variable rates in the financial&#160;years to 30 June&#160;2025 or 30&#160;June&#160;2024. All cash is held in chequing accounts
or on hand, and do not earn interest.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;&lt;i&gt;Credit risk&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The Credit risk refers
to the risk that a counterparty will default on its contractual obligations resulting in financial loss to the Consolidated Entity. The
maximum exposure to credit risk at the reporting date to recognised financial assets is the carrying amount, net of any provisions for
impairment of those assets, as disclosed in the statement of financial position and notes to the consolidated financial statements. The
Consolidated Entity does not hold any collateral.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;All trade and other receivables
are current as at 30 June 2025 and 30 June 2024, with no balances past due.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The Consolidated Entity
recorded no bad debt expense in the years ended 30 June 2025 or 30 June 2024. As of 30 June 2025 and 2024, there was no expected credit
losses recorded.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="text-align: justify; margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"&gt;Generally, trade receivables are written off when there is no reasonable
expectation of recovery. Indicators of this include the failure of a debtor to engage in a repayment plan, no active enforcement activity
and a failure to make contractual payments for a period greater than 1 year.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Liquidity risk&lt;/p&gt;

&lt;p style="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Vigilant liquidity risk management requires the
Consolidated Entity to maintain sufficient liquid assets (mainly cash and cash equivalents) and available borrowing facilities to be
able to pay debts as and when they become due and payable.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The Consolidated Entity
manages liquidity risk by maintaining adequate cash reserves and available borrowing facilities by continuously monitoring actual and
forecast cash flows and matching the maturity profiles of financial assets and liabilities. All loans as at 30 June 2025 and 30 June&#160;2024
are due to either directors, existing shareholders or related entities of the Consolidated Entity.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Borrowings as at&#x202f;30 June 2025 and 30 June&#160;2024 are fully drawn.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Contractual maturities
of trade and other payables $572,094 at 30 June 2025 and $1,558,186 at 30 June 2024 and current borrowings $4,203,855 at 30 June 2025
and $2,084,152 at&#x202f;30 June 2024&#x202f;is less than 1 year for each of the respective reporting periods.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Non-current borrowings $13,550 at 30 June 2025 and $1,759,447 at 1,759,447 are due between 2 and 5&#160;years for each of the respective
reporting periods.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&lt;span style="text-decoration:underline;text-decoration: none"&gt;Remaining contractual maturities&lt;/span&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;The following tables detail the Consolidated Entity&#x2019;s remaining contractual
maturity for its financial instrument liabilities. The tables have been drawn up based on the undiscounted cash flows of financial liabilities
based on the earliest date on which the financial liabilities are required to be paid. The tables include both interest and principal
cash flows disclosed as remaining contractual maturities and therefore these totals may differ from their carrying amount in the statement
of financial position.&#160;&#160;&lt;/p&gt;&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; border-bottom: Black 1.5pt solid"&gt;Consolidated - 30 June 2025&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Weighted &lt;br/&gt;
average &lt;br/&gt;
interest&#160;rate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;1 year or&lt;br/&gt; less&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Between &lt;br/&gt;
1&#160;and&lt;br/&gt; 2 years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Between &lt;br/&gt;
2&#160;and &lt;br/&gt; 5 years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Remaining &lt;br/&gt;
contractual &lt;br/&gt;
maturities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;%&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Non-derivatives&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-style: italic"&gt;Non-interest bearing&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 40%; text-align: left"&gt;Trade payables&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-108"&gt;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;182,632&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-109"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-110"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;182,632&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Payroll liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-111"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-112"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-113"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-114"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-115"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Other loans&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-116"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,086&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;13,550&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-117"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;18,636&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Interest-bearing - fixed rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Borrowings&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.50&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-118"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;156,828&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-119"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;156,828&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Borrowings&#160;&#x2013;&#160;Shareholder Loans&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,485,632&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-120"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-121"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,485,632&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Borrowings&#160;&#x2013;&#160;Convertible Notes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;528,488&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-122"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-123"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;528,448&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Borrowings&#160;&#x2013;&#160;Convertible Notes&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;6.00&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;911,320&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-124"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-125"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;911,230&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Borrowings &#x2013; Convertible Notes&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;20.00&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-126"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;597,736&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-127"&gt;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;597,736&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Total non-derivatives&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,113,028&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;768,114&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-128"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,881,142&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold"&gt;Consolidated - 30 June 2025&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Weighted&lt;br/&gt;
 average&lt;br/&gt;
 interest&#160;rate&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;1 year or&lt;br/&gt;
 less&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Between&lt;br/&gt;
 1&#160;and 2&lt;br/&gt;
 years&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Between &lt;br/&gt;
2&#160;and &lt;br/&gt;
5 years&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Remaining&lt;br/&gt;
 contractual&lt;br/&gt;
 maturities&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold"&gt;%&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;b&gt;$&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold"&gt;$ &lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Non-derivatives&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-style: italic"&gt;Non-interest bearing&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 40%; text-align: left"&gt;Trade and GST payables&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-129"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;387,034&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-130"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-131"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;387,034&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Payroll liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-132"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;702,619&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-133"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-134"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;702,619&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Other loans&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-135"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,086&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;13,550&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-136"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;18,636&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Interest-bearing - fixed rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Borrowings&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.50&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;156,066&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-137"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-138"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;156,066&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Borrowings&#160;&#x2013;&#160;Shareholder Loans*&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,938,778&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-139"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-140"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,938,778&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Borrowings &#x2013; Convertible Notes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-141"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,307,573&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-142"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,307,573&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Borrowings &#x2013; Convertible Notes&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;6.00&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-143"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;670,743&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-144"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;670,743&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Total non-derivatives&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,189,583&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,991,866&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-145"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,181,449&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i&gt;Fair Value&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;i&gt;Fair Value Hierarchy&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The following tables detail the Consolidated
Entity&#x2019;s assets and liabilities, measured or disclosed at fair value, using a three level hierarchy, based on the lowest level
of input that is significant to the entire fair value measurement, being:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Level&#160;1: Quoted
prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at measurement date&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Level&#160;2: Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly
or indirectly&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;br/&gt;
Level&#160;3: Unobservable inputs for the asset or liability&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;i&gt;Fair value of financial
instruments&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Due to the short-term
nature of the financial instruments, their carrying value is assumed to approximate their fair value.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The Consolidated Entity had no assets or liabilities held at fair value
using Level 3 inputs at 30 June 2025 (30 June 2024: &lt;span style="-sec-ix-hidden: hidden-fact-146"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-147"&gt;Nil&lt;/span&gt;&lt;/span&gt;).&lt;/p&gt;</ifrs-full:DisclosureOfFinancialRiskManagementExplanatory>
    <ifrs-full:TradeAndOtherCurrentPayables contextRef="c4" decimals="0" id="ixv-22487" unitRef="aud">572094</ifrs-full:TradeAndOtherCurrentPayables>
    <ifrs-full:TradeAndOtherCurrentPayables contextRef="c5" decimals="0" id="ixv-22488" unitRef="aud">1558186</ifrs-full:TradeAndOtherCurrentPayables>
    <ifrs-full:ShorttermBorrowings contextRef="c4" decimals="0" id="ixv-22489" unitRef="aud">4203855</ifrs-full:ShorttermBorrowings>
    <ifrs-full:ShorttermBorrowings contextRef="c5" decimals="0" id="ixv-22490" unitRef="aud">2084152</ifrs-full:ShorttermBorrowings>
    <ifrs-full:LongtermBorrowings contextRef="c4" decimals="0" id="ixv-22491" unitRef="aud">13550</ifrs-full:LongtermBorrowings>
    <ifrs-full:LongtermBorrowings contextRef="c5" decimals="0" id="ixv-22492" unitRef="aud">1759447</ifrs-full:LongtermBorrowings>
    <ifrs-full:CurrentPortionOfLongtermBorrowings contextRef="c5" decimals="0" id="ixv-22493" unitRef="aud">1759447</ifrs-full:CurrentPortionOfLongtermBorrowings>
    <ifrs-full:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory contextRef="c0" id="ixv-19257">&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; border-bottom: Black 1.5pt solid"&gt;Consolidated - 30 June 2025&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Weighted &lt;br/&gt;
average &lt;br/&gt;
interest&#160;rate&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;1 year or&lt;br/&gt; less&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Between &lt;br/&gt;
1&#160;and&lt;br/&gt; 2 years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Between &lt;br/&gt;
2&#160;and &lt;br/&gt; 5 years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Remaining &lt;br/&gt;
contractual &lt;br/&gt;
maturities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;%&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Non-derivatives&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-style: italic"&gt;Non-interest bearing&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 40%; text-align: left"&gt;Trade payables&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-108"&gt;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;182,632&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-109"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-110"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;182,632&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Payroll liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-111"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-112"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-113"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-114"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-115"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Other loans&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-116"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,086&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;13,550&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-117"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;18,636&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Interest-bearing - fixed rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Borrowings&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.50&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-118"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;156,828&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-119"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;156,828&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Borrowings&#160;&#x2013;&#160;Shareholder Loans&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,485,632&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-120"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-121"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,485,632&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Borrowings&#160;&#x2013;&#160;Convertible Notes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;528,488&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-122"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-123"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;528,448&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Borrowings&#160;&#x2013;&#160;Convertible Notes&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;6.00&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;911,320&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-124"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-125"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;911,230&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Borrowings &#x2013; Convertible Notes&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;20.00&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-126"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;597,736&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-127"&gt;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;597,736&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Total non-derivatives&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,113,028&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;768,114&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-128"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,881,142&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold"&gt;Consolidated - 30 June 2025&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Weighted&lt;br/&gt;
 average&lt;br/&gt;
 interest&#160;rate&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;1 year or&lt;br/&gt;
 less&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Between&lt;br/&gt;
 1&#160;and 2&lt;br/&gt;
 years&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Between &lt;br/&gt;
2&#160;and &lt;br/&gt;
5 years&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;Remaining&lt;br/&gt;
 contractual&lt;br/&gt;
 maturities&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold"&gt;%&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&lt;b&gt;$&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold"&gt;$ &lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Non-derivatives&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-style: italic"&gt;Non-interest bearing&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 40%; text-align: left"&gt;Trade and GST payables&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-129"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;387,034&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-130"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-131"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;387,034&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Payroll liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-132"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;702,619&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-133"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-134"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;702,619&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Other loans&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-135"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,086&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;13,550&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-136"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;18,636&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-style: italic; text-align: left"&gt;Interest-bearing - fixed rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Borrowings&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.50&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;156,066&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-137"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-138"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;156,066&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Borrowings&#160;&#x2013;&#160;Shareholder Loans*&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,938,778&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-139"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-140"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,938,778&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Borrowings &#x2013; Convertible Notes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-141"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,307,573&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-142"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,307,573&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Borrowings &#x2013; Convertible Notes&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;6.00&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-143"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;670,743&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-144"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;670,743&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Total non-derivatives&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,189,583&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,991,866&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-145"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,181,449&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory>
    <ifrs-full:TradeAndOtherPayables contextRef="c127" decimals="0" id="ixv-22494" unitRef="aud">182632</ifrs-full:TradeAndOtherPayables>
    <ifrs-full:TradeAndOtherPayables contextRef="c130" decimals="0" id="ixv-22495" unitRef="aud">182632</ifrs-full:TradeAndOtherPayables>
    <gels:OtherLoans contextRef="c127" decimals="0" id="ixv-22496" unitRef="aud">5086</gels:OtherLoans>
    <gels:OtherLoans contextRef="c128" decimals="0" id="ixv-22497" unitRef="aud">13550</gels:OtherLoans>
    <gels:OtherLoans contextRef="c130" decimals="0" id="ixv-22498" unitRef="aud">18636</gels:OtherLoans>
    <ifrs-full:Borrowings contextRef="c126" decimals="2" id="ixv-22499" unitRef="aud">0.5</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c128" decimals="0" id="ixv-22500" unitRef="aud">156828</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c130" decimals="0" id="ixv-22501" unitRef="aud">156828</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c131" decimals="2" id="ixv-22502" unitRef="aud">12</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c132" decimals="0" id="ixv-22503" unitRef="aud">2485632</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c135" decimals="0" id="ixv-22504" unitRef="aud">2485632</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c136" decimals="2" id="ixv-22505" unitRef="aud">12</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c137" decimals="0" id="ixv-22506" unitRef="aud">528488</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c140" decimals="0" id="ixv-22507" unitRef="aud">528448</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c141" decimals="2" id="ixv-22508" unitRef="aud">6</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c142" decimals="0" id="ixv-22509" unitRef="aud">911320</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c145" decimals="0" id="ixv-22510" unitRef="aud">911230</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c146" decimals="2" id="ixv-22511" unitRef="aud">20</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c148" decimals="0" id="ixv-22512" unitRef="aud">597736</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c150" decimals="0" id="ixv-22513" unitRef="aud">597736</ifrs-full:Borrowings>
    <ifrs-full:FinancialLiabilities contextRef="c127" decimals="0" id="ixv-22514" unitRef="aud">4113028</ifrs-full:FinancialLiabilities>
    <ifrs-full:FinancialLiabilities contextRef="c128" decimals="0" id="ixv-22515" unitRef="aud">768114</ifrs-full:FinancialLiabilities>
    <ifrs-full:FinancialLiabilities contextRef="c130" decimals="0" id="ixv-22516" unitRef="aud">4881142</ifrs-full:FinancialLiabilities>
    <ifrs-full:TradeAndOtherPayables contextRef="c152" decimals="0" id="ixv-22517" unitRef="aud">387034</ifrs-full:TradeAndOtherPayables>
    <ifrs-full:TradeAndOtherPayables contextRef="c155" decimals="0" id="ixv-22518" unitRef="aud">387034</ifrs-full:TradeAndOtherPayables>
    <ifrs-full:OtherFinancialLiabilities contextRef="c152" decimals="0" id="ixv-22519" unitRef="aud">702619</ifrs-full:OtherFinancialLiabilities>
    <ifrs-full:OtherFinancialLiabilities contextRef="c155" decimals="0" id="ixv-22520" unitRef="aud">702619</ifrs-full:OtherFinancialLiabilities>
    <gels:OtherLoans contextRef="c152" decimals="0" id="ixv-22521" unitRef="aud">5086</gels:OtherLoans>
    <gels:OtherLoans contextRef="c153" decimals="0" id="ixv-22522" unitRef="aud">13550</gels:OtherLoans>
    <gels:OtherLoans contextRef="c155" decimals="0" id="ixv-22523" unitRef="aud">18636</gels:OtherLoans>
    <ifrs-full:Borrowings contextRef="c151" decimals="2" id="ixv-22524" unitRef="aud">0.5</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c152" decimals="0" id="ixv-22525" unitRef="aud">156066</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c155" decimals="0" id="ixv-22526" unitRef="aud">156066</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c156" decimals="2" id="ixv-22527" unitRef="aud">12</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c157" decimals="0" id="ixv-22528" unitRef="aud">1938778</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c160" decimals="0" id="ixv-22529" unitRef="aud">1938778</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c161" decimals="2" id="ixv-22530" unitRef="aud">12</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c163" decimals="0" id="ixv-22531" unitRef="aud">1307573</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c165" decimals="0" id="ixv-22532" unitRef="aud">1307573</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c166" decimals="2" id="ixv-22533" unitRef="aud">6</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c168" decimals="0" id="ixv-22534" unitRef="aud">670743</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="c170" decimals="0" id="ixv-22535" unitRef="aud">670743</ifrs-full:Borrowings>
    <ifrs-full:FinancialLiabilities contextRef="c152" decimals="0" id="ixv-22536" unitRef="aud">3189583</ifrs-full:FinancialLiabilities>
    <ifrs-full:FinancialLiabilities contextRef="c153" decimals="0" id="ixv-22537" unitRef="aud">1991866</ifrs-full:FinancialLiabilities>
    <ifrs-full:FinancialLiabilities contextRef="c155" decimals="0" id="ixv-22538" unitRef="aud">5181449</ifrs-full:FinancialLiabilities>
    <ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory contextRef="c0" id="ixv-20038">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 26. Key management personnel&lt;br/&gt;
&lt;/b&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Operating Expense
&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt; &lt;td style="width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The largest operating expense is employee costs. Salary and benefits are forecast to increase by 215% in FY25, 113% in FY26, 26% in FY27, 20% on FY28, 12% in FY29, with growth rates declining thereafter, in line with reducing revenue growth, and oncosts are forecast at 18-19% of salaries.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;EBITDA&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt; &lt;td style="width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The forecast model is based on a long-term EBITDA margin of 29%. Forecast EBITDA is negative in early years, which is expected for an early stage startup business where typically the average timeframe to profitability is 2 -3 years. The forecast model&#x2019;s EBITDA margins are -109% in FY25, -29% in FY26, 7% in FY27, 25% in FY28, and 29% in FY29 and beyond, with the ongoing EBITDA being comparable to that of comparable industries in relevant world markets.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;CAPEX &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt; &lt;td style="width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;No material Capex has been forecast as the costs borne by Gelteq in working with clients to develop products is included in other forecast expenses. As such, forecast capex for relevant supporting assets is $50,000 in FY25, increasing at 5% per annum thereafter.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Tax Rate &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt; &lt;td style="width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;A tax rate of 30% has been applied in line the with the corporate tax rate in Australia. Whilst the tax rate may be lower in earlier&#160;years, this tax rate is in line with the Consolidated Entity&#x2019;s long term tax rate and the tax rate of a likely acquirer.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Working Capital&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Model forecasts the receivables
    at 30 days and payables at 31&#160;days in line with management expectations. Payables&#160;days are only applied to operating expenses
    as all manufacturing costs are paid prior to dispatch to customers.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Other balance Sheet
Items&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;There are no other assumptions
    that result it material balance sheet movements that affect forecast cash flow.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;Terminal growth rate&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt; &lt;td style="width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Long term growth rate, used for the terminal value calculation, is 2.5%, reflecting the Australian long term nominal inflation rate.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;Apart from the considerations
described in determining the value-in-use of the cash-generating units described above, management is not currently aware of any other
probable changes that would necessitate changes in its key estimates&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;i&gt;Impairment&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The Consolidated Entity
has performed an impairment Key management personnel (KMP) are those persons having authority and responsibility for planning, directing
and controlling the activities of the Consolidated Entity, including the directors of the company as listed on page&#160;F-7 immediately
above Note&#160;2, and the Financial Controller of the company. There is a pro-rata allocation of compensation for the time at the office
for any KMP which have joined or left the Consolidated Entity during the reporting year.&lt;/p&gt;&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Directors&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The following persons were directors of Gelteq
Limited during the financial year:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 50%; text-align: left"&gt;Mr. Simon Hayden&#160;Szewach&lt;/td&gt; &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt; &lt;td style="width: 49%; text-align: left"&gt;(Executive Chairman)&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; "&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;Mr. Nathan Jacob&#160;Givoni&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;(Executive Director)&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; "&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;Mr. Jeffrey W.&#160;Olyniec&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;(Non-Executive Director) (Resigned on 30 September 2025)&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; "&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;Mr. Philip Dalidakis&#160;&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;(Non-Executive Director)&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; "&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;Prof David Morton&#160;&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;(Non-Executive Director) (Resigned on 30 April 2025)&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The aggregate compensation paid/payable to members
of key management personnel of the Consolidated Entity is set out below:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Short-term employee benefits&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;391,887&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;541,280&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Post-employment benefits&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;40,156&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;57,670&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Share-based payments&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-148"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-149"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;432,043&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;598,950&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;i&gt;Some of the above amounts were paid to related
management entities&lt;/i&gt;&lt;/p&gt;</ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory>
    <gels:SalaryAndBenefitsPercentage contextRef="c0" decimals="2" id="ixv-22539" unitRef="pure">2.15</gels:SalaryAndBenefitsPercentage>
    <gels:SalaryAndBenefitsPercentage
      contextRef="c171"
      decimals="2"
      id="ixv-22540"
      unitRef="pure">1.13</gels:SalaryAndBenefitsPercentage>
    <gels:SalaryAndBenefitsPercentage
      contextRef="c172"
      decimals="2"
      id="ixv-22541"
      unitRef="pure">0.26</gels:SalaryAndBenefitsPercentage>
    <gels:SalaryAndBenefitsPercentage
      contextRef="c173"
      decimals="2"
      id="ixv-22542"
      unitRef="pure">0.20</gels:SalaryAndBenefitsPercentage>
    <gels:SalaryAndBenefitsPercentage
      contextRef="c174"
      decimals="2"
      id="ixv-22543"
      unitRef="pure">0.12</gels:SalaryAndBenefitsPercentage>
    <ifrs-full:PercentageOfEntitysRevenue contextRef="c54" decimals="2" id="ixv-22544" unitRef="pure">0.18</ifrs-full:PercentageOfEntitysRevenue>
    <ifrs-full:PercentageOfEntitysRevenue contextRef="c53" decimals="2" id="ixv-22545" unitRef="pure">0.19</ifrs-full:PercentageOfEntitysRevenue>
    <gels:LongTermPercentage
      contextRef="c175"
      decimals="2"
      id="ixv-22546"
      unitRef="pure">0.29</gels:LongTermPercentage>
    <gels:LongTermAverageTimeframe contextRef="c54" id="ixv-22547">P2Y</gels:LongTermAverageTimeframe>
    <gels:LongTermAverageTimeframe contextRef="c53" id="ixv-22548">P3Y</gels:LongTermAverageTimeframe>
    <gels:EBITDAMarginsPercentage contextRef="c0" decimals="2" id="ixv-22549" unitRef="pure">-1.09</gels:EBITDAMarginsPercentage>
    <gels:EBITDAMarginsPercentage
      contextRef="c171"
      decimals="2"
      id="ixv-22550"
      unitRef="pure">-0.29</gels:EBITDAMarginsPercentage>
    <gels:EBITDAMarginsPercentage
      contextRef="c172"
      decimals="2"
      id="ixv-22551"
      unitRef="pure">0.07</gels:EBITDAMarginsPercentage>
    <gels:EBITDAMarginsPercentage
      contextRef="c173"
      decimals="2"
      id="ixv-22552"
      unitRef="pure">0.25</gels:EBITDAMarginsPercentage>
    <gels:EBITDAMarginsPercentage
      contextRef="c174"
      decimals="2"
      id="ixv-22553"
      unitRef="pure">0.29</gels:EBITDAMarginsPercentage>
    <gels:SupportingAssets contextRef="c176" decimals="0" id="ixv-22554" unitRef="usd">50000</gels:SupportingAssets>
    <gels:SupportingAssetsPercentage contextRef="c0" decimals="2" id="ixv-22555" unitRef="pure">0.05</gels:SupportingAssetsPercentage>
    <ifrs-full:TaxRateEffectFromChangeInTaxRate
      contextRef="c177"
      decimals="2"
      id="ixv-22556"
      unitRef="pure">0.30</ifrs-full:TaxRateEffectFromChangeInTaxRate>
    <gels:TerminalGrowthRate
      contextRef="c177"
      decimals="3"
      id="ixv-22557"
      unitRef="pure">0.025</gels:TerminalGrowthRate>
    <gels:DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory contextRef="c0" id="ixv-20165">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The following persons were directors of Gelteq
Limited during the financial year:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top; background-color: rgb(204,238,255)"&gt; &lt;td style="width: 50%; text-align: left"&gt;Mr. Simon Hayden&#160;Szewach&lt;/td&gt; &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt; &lt;td style="width: 49%; text-align: left"&gt;(Executive Chairman)&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; "&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;Mr. Nathan Jacob&#160;Givoni&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;(Executive Director)&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; "&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;Mr. Jeffrey W.&#160;Olyniec&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;(Non-Executive Director) (Resigned on 30 September 2025)&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; "&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;Mr. Philip Dalidakis&#160;&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;(Non-Executive Director)&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; "&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt; &lt;tr style="vertical-align: top; background-color: rgb(204,238,255)"&gt; &lt;td style="text-align: left"&gt;Prof David Morton&#160;&lt;/td&gt; &lt;td&gt;&#160;&lt;/td&gt; &lt;td style="text-align: left"&gt;(Non-Executive Director) (Resigned on 30 April 2025)&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</gels:DisclosureOfRelatedPartyPersonsWereDirectorsOfGelteqLimitedExplanatory>
    <ifrs-full:NameOfParentEntity contextRef="c178" id="ixv-22558">(Executive Chairman)</ifrs-full:NameOfParentEntity>
    <ifrs-full:NameOfParentEntity contextRef="c179" id="ixv-22559">(Executive Director)</ifrs-full:NameOfParentEntity>
    <ifrs-full:NameOfParentEntity contextRef="c180" id="ixv-22560">(Non-Executive Director) (Resigned on 30 September 2025)</ifrs-full:NameOfParentEntity>
    <ifrs-full:NameOfParentEntity contextRef="c181" id="ixv-22561">(Non-Executive Director)</ifrs-full:NameOfParentEntity>
    <ifrs-full:NameOfParentEntity contextRef="c182" id="ixv-22562">(Non-Executive Director) (Resigned on 30 April 2025)</ifrs-full:NameOfParentEntity>
    <ifrs-full:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory contextRef="c0" id="ixv-20206">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The aggregate compensation paid/payable to members
of key management personnel of the Consolidated Entity is set out below:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Short-term employee benefits&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;391,887&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;541,280&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Post-employment benefits&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;40,156&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;57,670&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Share-based payments&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-148"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-149"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;432,043&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;598,950&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesExplanatory>
    <ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits contextRef="c0" decimals="0" id="ixv-22563" unitRef="usd">391887</ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits>
    <ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits contextRef="c3" decimals="0" id="ixv-22564" unitRef="usd">541280</ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits>
    <ifrs-full:KeyManagementPersonnelCompensationPostemploymentBenefits contextRef="c0" decimals="0" id="ixv-22565" unitRef="usd">40156</ifrs-full:KeyManagementPersonnelCompensationPostemploymentBenefits>
    <ifrs-full:KeyManagementPersonnelCompensationPostemploymentBenefits contextRef="c3" decimals="0" id="ixv-22566" unitRef="usd">57670</ifrs-full:KeyManagementPersonnelCompensationPostemploymentBenefits>
    <ifrs-full:KeyManagementPersonnelCompensation contextRef="c0" decimals="0" id="ixv-22567" unitRef="usd">432043</ifrs-full:KeyManagementPersonnelCompensation>
    <ifrs-full:KeyManagementPersonnelCompensation contextRef="c3" decimals="0" id="ixv-22568" unitRef="usd">598950</ifrs-full:KeyManagementPersonnelCompensation>
    <ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory contextRef="c0" id="ixv-20281">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 27. Guarantees&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The parent entity had not entered into to any
guarantees entered in relation to the debts of its subsidiaries.&lt;/p&gt;</ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory>
    <ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory contextRef="c0" id="ixv-20290">&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Note 28. Contingent assets &amp;amp; Liabilities and Commitments&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;i&gt;Contingent assets
&amp;amp; Liabilities and Commitments - 2025&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;There were no contingent
assets &amp;amp; liabilities and commitments as at 30 June 2025.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;i&gt;Contingent assets
&amp;amp; Liabilities and Commitments &#x2013; 2024&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;On 13 February 2024, the Company entered into a consulting contract
with ARC Group Limited. for advice in connection with the Initial Public Offering (IPO) in return for a cash payment of US$100,000 and
20,000 shares with an issue price of US$5 per share for services rendered to assist the Company&#x2019;s marketing efforts. Fees are owed
as and when the IPO is completed. The IPO was completed in October 2024 and these fees therefore became payable at that time.&lt;/p&gt;</ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory>
    <ifrs-full:CashTransferred contextRef="c183" decimals="0" id="ixv-22569" unitRef="usd">100000</ifrs-full:CashTransferred>
    <gels:IssueOfShareCapital
      contextRef="c184"
      decimals="0"
      id="ixv-22570"
      unitRef="shares">20000</gels:IssueOfShareCapital>
    <gels:IssuePricePerShare
      contextRef="c184"
      decimals="0"
      id="ixv-22571"
      unitRef="usdPershares">5</gels:IssuePricePerShare>
    <ifrs-full:DisclosureOfCommitmentsExplanatory contextRef="c0" id="ixv-20305">&lt;p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Note 29. Capital commitments &#x2014; Property, plant and equipment&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The Consolidated Entity
had &lt;span style="-sec-ix-hidden: hidden-fact-150"&gt;&lt;span style="-sec-ix-hidden: hidden-fact-151"&gt;no&lt;/span&gt;&lt;/span&gt; capital commitments for property, plant and equipment as at 30 June 2025 and 30 June 2024.&lt;/p&gt;</ifrs-full:DisclosureOfCommitmentsExplanatory>
    <ifrs-full:DisclosureOfRelatedPartyExplanatory contextRef="c0" id="ixv-20340">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 30. Related party transactions&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Parent entity&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Gelteq Limited is the parent entity.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Subsidiaries&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Interests in subsidiaries are set out in note
31.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Key management personnel&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Disclosures relating to key management personnel
are set out in note 26.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Transactions with related parties&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The following transactions occurred with related
parties:&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;Payment for other expenses:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;Interest expense on loans from directors (as part of shareholder loan and convertible note issue)*&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;634,150&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;459,340&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Interest expense on loans from controlling entity*&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;763&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;764&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Management and consulting services**&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-152"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,125&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Office Rental&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;48,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-153"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Other transactions:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Gain on modification of loans&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-154"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-155"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;*&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The interest is accrued and not paid&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;**&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;During the year the Company received Management and Legal services from Asiana Trading Corporation, an entity associated with Jeff Olyniec (until December 2021), a director of the Company.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Outstanding balances arising from transactions
with related parties:&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Receivables from related parties&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%"&gt;Prepayment*&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;33,088&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;33,088&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Accounts receivables**&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-156"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;8,250&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total Receivables from related parties&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;33,088&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;41,338&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Payables to related parties&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; padding-bottom: 2.5pt"&gt;Payables to by key management personnel directly***&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-157"&gt;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 4pt double; text-align: right"&gt;224,488&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;*&lt;/td&gt;&lt;td style="text-align: justify"&gt;During August 2022, the company as per agreement with Asiana Trading corporation paid first deposit for its future order. Asiana Trading Corporation is an entity associated with Jeff Olyniec, a director of the Company. The balance is included within Prepayments and other assets in the Condensed Consolidated Statement of Financial Position.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;**&lt;/td&gt;&lt;td style="text-align: justify"&gt;During the year 30 June 2022, the Company entered into agreement with Lifestyle Breakthrough Pty Ltd. an entity associated with Nathan Givoni and Simon H. Szewach, directors of the Company for sale of goods &amp;amp; service. The balance is included in Trade and other receivables in the Condensed Consolidated Statement of Financial Position and the amount has been written back during the current financial year.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;***&lt;/td&gt;&lt;td style="text-align: justify"&gt;Payables to key management personnel are included within Wages payables in note 19.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i&gt;Loans to/from related parties&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The following balances are outstanding at the
reporting date in relation to loans with related parties:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-style: italic"&gt;Loans from related parties (2024)/Directors (2023)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; &#160;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%"&gt;Beginning of the period*&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,662,411&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;502,237&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Reclassify &amp;gt;5% holder loan as related party loan(i)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-158"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;762,340&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Modification of fair value on extinguishment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-159"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-160"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Interest accrued prior to modification&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-161"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-162"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Interest accrued during the year&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;549,470&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;397,834&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Repayments made during the period&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(71,517&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-163"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Closing Balance&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,140,364&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,662,411&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-style: italic"&gt;Loans from associated entities*&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Opening balance&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;156,068&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;155,304&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Interest charged&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;645&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;764&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;156,713&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;155,068&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-style: italic"&gt;Convertible notes from Related Parties (2024)/Directors* (2023)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt;
 2025&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt;
 2024&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"&gt;AUD$&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"&gt;AUD$&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Opening Balance&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;759,678&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;76,485&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Reclassify &amp;gt;5% holder convertible note as related party loan(i)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;287,886&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;328,928&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Proceeds from convertible note issue&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-164"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;301,150&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Repayments during the year&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(327,490&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;53,115&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Interest accrued during the year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;73,012&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;53,115&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Closing Balance&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;793,086&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;759,678&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;*&lt;/td&gt;&lt;td style="text-align: justify"&gt;The Convertible Notes from directors relates to:&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;For 2024, convertible notes received from an entity related
to Nathan Givoni, Executive Director, and Jeffrey Olyniec, Non-Executive Director.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;For 2025, convertible notes received from an entity related
to Nathan Givoni, Executive Director.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;(i)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Include convertible notes from shareholders holding more than
5% of issued capital not previously included as related party loan&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Terms and conditions&lt;/p&gt;

&lt;p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Transactions with related parties have not undergone
a formal benchmarking process to establish whether arrangements are conducted under normal market terms and conditions, accordingly,
such transactions may not be considered at arm&#x2019;s length. Related party loans are either unsecured, interest-free and payable on
demand or are subject to unsecured loan agreements with fixed terms and interest payable.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Interest-free loans are noted accordingly.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;No adjustment has been made to their carrying value. The parent company has not provided any guarantees in relation to any debts incurred
by its subsidiaries.&lt;/p&gt;</ifrs-full:DisclosureOfRelatedPartyExplanatory>
    <ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory contextRef="c0" id="ixv-20358">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The following transactions occurred with related
parties:&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;Payment for other expenses:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;Interest expense on loans from directors (as part of shareholder loan and convertible note issue)*&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;634,150&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;459,340&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Interest expense on loans from controlling entity*&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;763&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;764&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Management and consulting services**&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-152"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,125&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Office Rental&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;48,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-153"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Other transactions:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Gain on modification of loans&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-154"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-155"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse; border-spacing: 0px;"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;*&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The interest is accrued and not paid&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;**&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;During the year the Company received Management and Legal services from Asiana Trading Corporation, an entity associated with Jeff Olyniec (until December 2021), a director of the Company.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;</ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory>
    <gels:InterestExpenseOnLoansFromDirectors contextRef="c0" decimals="0" id="ix_11_fact" unitRef="aud">634150</gels:InterestExpenseOnLoansFromDirectors>
    <gels:InterestExpenseOnLoansFromDirectors contextRef="c3" decimals="0" id="ix_12_fact" unitRef="aud">459340</gels:InterestExpenseOnLoansFromDirectors>
    <ifrs-full:InterestPayable contextRef="c4" decimals="0" id="ix_13_fact" unitRef="aud">763</ifrs-full:InterestPayable>
    <ifrs-full:InterestPayable contextRef="c5" decimals="0" id="ix_14_fact" unitRef="aud">764</ifrs-full:InterestPayable>
    <gels:ManagementAndConsultingServices contextRef="c3" decimals="0" id="ix_15_fact" unitRef="aud">9125</gels:ManagementAndConsultingServices>
    <ifrs-full:RentalExpense contextRef="c0" decimals="0" id="ixv-22577" unitRef="aud">48000</ifrs-full:RentalExpense>
    <gels:DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock contextRef="c0" id="ixv-20505">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Outstanding balances arising from transactions
with related parties:&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Receivables from related parties&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%"&gt;Prepayment*&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;33,088&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;33,088&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Accounts receivables**&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-156"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;8,250&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total Receivables from related parties&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;33,088&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;41,338&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;Payables to related parties&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left; padding-bottom: 2.5pt"&gt;Payables to by key management personnel directly***&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-157"&gt;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 4pt double; text-align: right"&gt;224,488&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;*&lt;/td&gt;&lt;td style="text-align: justify"&gt;During August 2022, the company as per agreement with Asiana Trading corporation paid first deposit for its future order. Asiana Trading Corporation is an entity associated with Jeff Olyniec, a director of the Company. The balance is included within Prepayments and other assets in the Condensed Consolidated Statement of Financial Position.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;**&lt;/td&gt;&lt;td style="text-align: justify"&gt;During the year 30 June 2022, the Company entered into agreement with Lifestyle Breakthrough Pty Ltd. an entity associated with Nathan Givoni and Simon H. Szewach, directors of the Company for sale of goods &amp;amp; service. The balance is included in Trade and other receivables in the Condensed Consolidated Statement of Financial Position and the amount has been written back during the current financial year.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;***&lt;/td&gt;&lt;td style="text-align: justify"&gt;Payables to key management personnel are included within Wages payables in note 19.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;</gels:DisclosureOfOutstandingBalancesArisingFromTransactionsWithRelatedPartiestextBlock>
    <ifrs-full:Prepayments contextRef="c4" decimals="0" id="ix_16_fact" unitRef="aud">33088</ifrs-full:Prepayments>
    <ifrs-full:Prepayments contextRef="c5" decimals="0" id="ix_17_fact" unitRef="aud">33088</ifrs-full:Prepayments>
    <ifrs-full:TradeReceivables contextRef="c5" decimals="0" id="ix_18_fact" unitRef="aud">8250</ifrs-full:TradeReceivables>
    <ifrs-full:TradeAndOtherReceivablesDueFromRelatedParties contextRef="c4" decimals="0" id="ixv-22581" unitRef="aud">33088</ifrs-full:TradeAndOtherReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherReceivablesDueFromRelatedParties contextRef="c5" decimals="0" id="ixv-22582" unitRef="aud">41338</ifrs-full:TradeAndOtherReceivablesDueFromRelatedParties>
    <ifrs-full:TradeAndOtherPayables
      contextRef="c186"
      decimals="0"
      id="ix_19_fact"
      unitRef="aud">224488</ifrs-full:TradeAndOtherPayables>
    <gels:DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock contextRef="c0" id="ixv-20660">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The following balances are outstanding at the
reporting date in relation to loans with related parties:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-style: italic"&gt;Loans from related parties (2024)/Directors (2023)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; &#160;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%"&gt;Beginning of the period*&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,662,411&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;502,237&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Reclassify &amp;gt;5% holder loan as related party loan(i)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-158"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;762,340&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Modification of fair value on extinguishment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-159"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-160"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Interest accrued prior to modification&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-161"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-162"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Interest accrued during the year&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;549,470&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;397,834&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Repayments made during the period&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(71,517&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-163"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Closing Balance&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,140,364&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,662,411&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-style: italic"&gt;Loans from associated entities*&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Opening balance&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;156,068&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;155,304&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Interest charged&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;645&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;764&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;156,713&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;155,068&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-style: italic"&gt;Convertible notes from Related Parties (2024)/Directors* (2023)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt;
 2025&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt;
 2024&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"&gt;AUD$&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"&gt;AUD$&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Opening Balance&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;759,678&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;76,485&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Reclassify &amp;gt;5% holder convertible note as related party loan(i)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;287,886&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;328,928&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Proceeds from convertible note issue&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-164"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;301,150&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Repayments during the year&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(327,490&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;53,115&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Interest accrued during the year&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;73,012&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;53,115&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Closing Balance&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;793,086&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;759,678&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;*&lt;/td&gt;&lt;td style="text-align: justify"&gt;The Convertible Notes from directors relates to:&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;For 2024, convertible notes received from an entity related
to Nathan Givoni, Executive Director, and Jeffrey Olyniec, Non-Executive Director.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;For 2025, convertible notes received from an entity related
to Nathan Givoni, Executive Director.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;(i)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Include convertible notes from shareholders holding more than
5% of issued capital not previously included as related party loan&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;</gels:DisclosureOfBalancesAreOutstandingWithRelatedPartiesTextBlock>
    <gels:BeginningOfTheAmountsPayableRelatedPartyTransactions
      contextRef="c187"
      decimals="0"
      id="ix_20_fact"
      unitRef="usd">1662411</gels:BeginningOfTheAmountsPayableRelatedPartyTransactions>
    <gels:BeginningOfTheAmountsPayableRelatedPartyTransactions
      contextRef="c188"
      decimals="0"
      id="ix_21_fact"
      unitRef="usd">502237</gels:BeginningOfTheAmountsPayableRelatedPartyTransactions>
    <gels:ReclassificationOfRelatedPartyLoan
      contextRef="c190"
      decimals="0"
      id="ix_22_fact"
      unitRef="usd">762340</gels:ReclassificationOfRelatedPartyLoan>
    <gels:InterestAccruedDuringTheYear contextRef="c0" decimals="0" id="ixv-22590" unitRef="usd">549470</gels:InterestAccruedDuringTheYear>
    <gels:InterestAccruedDuringTheYear contextRef="c3" decimals="0" id="ixv-22591" unitRef="usd">397834</gels:InterestAccruedDuringTheYear>
    <gels:AmountsReceivedDuringThePeriod contextRef="c189" decimals="0" id="ixv-22592" unitRef="usd">-71517</gels:AmountsReceivedDuringThePeriod>
    <gels:ClosingBalanceAmountsPayableRelatedPartyTransactions contextRef="c191" decimals="0" id="ixv-22593" unitRef="usd">2140364</gels:ClosingBalanceAmountsPayableRelatedPartyTransactions>
    <gels:ClosingBalanceAmountsPayableRelatedPartyTransactions contextRef="c187" decimals="0" id="ixv-22594" unitRef="usd">1662411</gels:ClosingBalanceAmountsPayableRelatedPartyTransactions>
    <gels:BeginningOfTheAmountsPayableRelatedPartyTransactions contextRef="c192" decimals="0" id="ixv-22595" unitRef="usd">156068</gels:BeginningOfTheAmountsPayableRelatedPartyTransactions>
    <gels:BeginningOfTheAmountsPayableRelatedPartyTransactions contextRef="c193" decimals="0" id="ixv-22596" unitRef="usd">155304</gels:BeginningOfTheAmountsPayableRelatedPartyTransactions>
    <ifrs-full:InterestExpenseOnBorrowings contextRef="c194" decimals="0" id="ixv-22597" unitRef="usd">645</ifrs-full:InterestExpenseOnBorrowings>
    <ifrs-full:InterestExpenseOnBorrowings contextRef="c195" decimals="0" id="ixv-22598" unitRef="usd">764</ifrs-full:InterestExpenseOnBorrowings>
    <gels:ClosingBalanceAmountsPayableRelatedPartyTransactions contextRef="c196" decimals="0" id="ixv-22599" unitRef="usd">156713</gels:ClosingBalanceAmountsPayableRelatedPartyTransactions>
    <gels:ClosingBalanceAmountsPayableRelatedPartyTransactions contextRef="c192" decimals="0" id="ixv-22600" unitRef="usd">155068</gels:ClosingBalanceAmountsPayableRelatedPartyTransactions>
    <gels:BeginningOfTheAmountsPayableRelatedPartyTransactions contextRef="c197" decimals="0" id="ixv-22601" unitRef="aud">759678</gels:BeginningOfTheAmountsPayableRelatedPartyTransactions>
    <gels:BeginningOfTheAmountsPayableRelatedPartyTransactions contextRef="c198" decimals="0" id="ixv-22602" unitRef="aud">76485</gels:BeginningOfTheAmountsPayableRelatedPartyTransactions>
    <gels:ReclassificationOfRelatedPartyLoan
      contextRef="c199"
      decimals="0"
      id="ix_23_fact"
      unitRef="aud">287886</gels:ReclassificationOfRelatedPartyLoan>
    <gels:ReclassificationOfRelatedPartyLoan
      contextRef="c200"
      decimals="0"
      id="ix_24_fact"
      unitRef="aud">328928</gels:ReclassificationOfRelatedPartyLoan>
    <ifrs-full:IssueOfConvertibleInstruments contextRef="c200" decimals="0" id="ixv-22605" unitRef="aud">301150</ifrs-full:IssueOfConvertibleInstruments>
    <gels:RepaymentsDuringTheYear contextRef="c0" decimals="0" id="ixv-22606" unitRef="aud">-327490</gels:RepaymentsDuringTheYear>
    <gels:RepaymentsDuringTheYear contextRef="c3" decimals="0" id="ixv-22607" unitRef="aud">53115</gels:RepaymentsDuringTheYear>
    <gels:InterestAccruedDuringTheYear contextRef="c199" decimals="0" id="ixv-22608" unitRef="aud">73012</gels:InterestAccruedDuringTheYear>
    <gels:InterestAccruedDuringTheYear contextRef="c200" decimals="0" id="ixv-22609" unitRef="aud">53115</gels:InterestAccruedDuringTheYear>
    <gels:ClosingBalanceAmountsPayableRelatedPartyTransactions contextRef="c201" decimals="0" id="ixv-22610" unitRef="aud">793086</gels:ClosingBalanceAmountsPayableRelatedPartyTransactions>
    <gels:ClosingBalanceAmountsPayableRelatedPartyTransactions contextRef="c197" decimals="0" id="ixv-22611" unitRef="aud">759678</gels:ClosingBalanceAmountsPayableRelatedPartyTransactions>
    <ifrs-full:DisclosureOfInterestsInSubsidiariesExplanatory contextRef="c0" id="ixv-21008">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 31. Interests in subsidiaries&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;&lt;b&gt;(a) Information about
principal subsidiaries&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;The subsidiaries listed
below have share capital consisting solely of ordinary shares, which are held directly by the Consolidated Entity. The proportion of
ownership interests held equals the voting rights held by the Consolidated Entity. Each subsidiary&#x2019;s principal place of business
is also its country of incorporation or registration&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Ownership interest&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; border-bottom: Black 1.5pt solid"&gt;Name&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Principal&#160;place&#160;of&#160;business&#160;/&lt;br/&gt; Country of incorporation&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;%&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;%&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Nutrigel Unit Trust&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: center"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-165"&gt;Melbourne VIC Australia&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Nutrigel Pty Ltd&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-166"&gt;Melbourne VIC Australia&lt;/div&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Sport Supplements Unit Trust&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-167"&gt;Melbourne VIC Australia&lt;/div&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Sport Supplements Pty Ltd&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-168"&gt;Melbourne VIC Australia&lt;/div&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Subsidiary financial statements used in the preparation
of these consolidated financial statements have also been prepared as at the same reporting date as the Consolidated Entity&#x2019;s financial
statements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;(b) Significant Restrictions&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;There are no significant
restrictions over the Consolidated Entity&#x2019;s ability to access or use assets, and settle liabilities, of the Consolidated Entity.&lt;/p&gt;</ifrs-full:DisclosureOfInterestsInSubsidiariesExplanatory>
    <ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory contextRef="c0" id="ixv-22613">Each subsidiary&#x2019;s principal place of business
is also its country of incorporation or registration&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Ownership interest&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; border-bottom: Black 1.5pt solid"&gt;Name&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Principal&#160;place&#160;of&#160;business&#160;/&lt;br/&gt; Country of incorporation&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;%&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;%&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Nutrigel Unit Trust&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: center"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-165"&gt;Melbourne VIC Australia&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Nutrigel Pty Ltd&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-166"&gt;Melbourne VIC Australia&lt;/div&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Sport Supplements Unit Trust&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-167"&gt;Melbourne VIC Australia&lt;/div&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Sport Supplements Pty Ltd&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-168"&gt;Melbourne VIC Australia&lt;/div&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;%&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c203"
      decimals="4"
      id="ixv-22614"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c205"
      decimals="4"
      id="ixv-22615"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c207"
      decimals="4"
      id="ixv-22616"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:ProportionOfOwnershipInterestInSubsidiary
      contextRef="c209"
      decimals="4"
      id="ixv-22617"
      unitRef="pure">1</ifrs-full:ProportionOfOwnershipInterestInSubsidiary>
    <ifrs-full:DisclosureOfAuditorsRemunerationExplanatory contextRef="c0" id="ixv-21141">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Note 32. Remuneration of auditors &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;During the financial
year the following fees were paid or payable for services provided by the auditors of the Company:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Audit or review of the consolidated financial statements - UHY Haines Norton&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-169"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;152,941&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Audit and Review Services - M&amp;amp;K CPAS, PLLC&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;126,060&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;96,114&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;126,060&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;249,055&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;On May 21, 2024, UHY Haines Norton resigned solely as our independent
auditor for PCAOB audits, and on May 21, 2024, we appointed M&amp;amp;K CPAS, PLLC as our new independent auditor. However, UHY Haines Norton remain as our independent auditor for Australian reporting purposes&lt;/p&gt;</ifrs-full:DisclosureOfAuditorsRemunerationExplanatory>
    <ifrs-full:DisclosureOfProductsAndServicesExplanatory contextRef="c0" id="ixv-21145">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;During the financial
year the following fees were paid or payable for services provided by the auditors of the Company:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June&lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Audit or review of the consolidated financial statements - UHY Haines Norton&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-169"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;152,941&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Audit and Review Services - M&amp;amp;K CPAS, PLLC&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;126,060&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;96,114&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;126,060&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;249,055&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfProductsAndServicesExplanatory>
    <ifrs-full:AuditorsRemunerationForAuditServices contextRef="c211" decimals="0" id="ixv-22618" unitRef="aud">152941</ifrs-full:AuditorsRemunerationForAuditServices>
    <ifrs-full:AuditorsRemunerationForAuditServices contextRef="c212" decimals="0" id="ixv-22619" unitRef="aud">126060</ifrs-full:AuditorsRemunerationForAuditServices>
    <ifrs-full:AuditorsRemunerationForAuditServices contextRef="c213" decimals="0" id="ixv-22620" unitRef="aud">96114</ifrs-full:AuditorsRemunerationForAuditServices>
    <ifrs-full:AuditorsRemunerationForAuditServices contextRef="c0" decimals="0" id="ixv-22621" unitRef="aud">126060</ifrs-full:AuditorsRemunerationForAuditServices>
    <ifrs-full:AuditorsRemunerationForAuditServices contextRef="c3" decimals="0" id="ixv-22622" unitRef="aud">249055</ifrs-full:AuditorsRemunerationForAuditServices>
    <ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory contextRef="c0" id="ixv-21195">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 33. Events after the reporting period&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Subsequent to 30 June 2025, the Company issued 410,000 shares to its
vendors in lieu of consulting and advisory services availed from them and a further 273,034 shares were issued to Lincoln Park towards
the Equity Line Of Credit (ELOC) facility availed in line with the agreement entered into with them. &#160;&lt;/p&gt;

&lt;p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/p&gt;

&lt;p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Apart from the above, no matter or circumstance has arisen since 30
June 2025 that has significantly affected, or may significantly affect the Consolidated Entity&#x2019;s operations, the results of those
operations, or the Consolidated Entity&#x2019;s state of affairs in future financial years.&lt;/p&gt;</ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory>
    <ifrs-full:NumberOfSharesIssued
      contextRef="c214"
      decimals="0"
      id="ixv-22623"
      unitRef="shares">410000</ifrs-full:NumberOfSharesIssued>
    <ifrs-full:NumberOfSharesIssued
      contextRef="c5"
      decimals="0"
      id="ixv-22624"
      unitRef="shares">273034</ifrs-full:NumberOfSharesIssued>
    <ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory contextRef="c0" id="ixv-21232">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 34. Reconciliation of loss before income tax to net cash used
in operating activities&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;Loss before income tax expense for the year&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(6,645,453&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(3,546,195&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic; text-decoration: underline; text-align: left"&gt;Adjustments for:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Depreciation and amortisation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,222,955&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,211,892&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Foreign exchange differences&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(126,206&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-170"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Interest expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,917,720&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;599,494&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Gain/loss on extinguishment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(499,609&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-171"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Gain/loss on derivative revaluation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(301,052&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-172"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic; text-decoration: underline; text-align: left"&gt;Change in operating and assets and liabilities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;(Increase) / decrease in GST receivable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(22,993&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(31,441&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Increase / (decrease) in GST payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;31,441&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(23,155&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;(Increase) in accounts receivables&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(247,487&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;119,774&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;(Increase) / decrease in inventory&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-173"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;95,201&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;(Increase) / decrease in prepayments and other assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;176,108&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;40,893&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Increase / (decrease) in deferred revenue&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(118,704&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;40,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Increase in payroll liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(545,649&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;395,385&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Increase in provision for employee leave&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(8,700&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;40,606&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Increase in trade payables and accruals&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(308,057&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(12,927&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;(Increase)/decrease in trade and other receivable&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(45,931&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-174"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt"&gt;Net cash used in operating activities&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(5,521,617&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(1,070,473&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory>
    <gels:DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock contextRef="c0" id="ixv-21236">&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; text-align: left"&gt;Loss before income tax expense for the year&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(6,645,453&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(3,546,195&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic; text-decoration: underline; text-align: left"&gt;Adjustments for:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Depreciation and amortisation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,222,955&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,211,892&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Foreign exchange differences&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(126,206&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-170"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Interest expense&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,917,720&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;599,494&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Gain/loss on extinguishment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(499,609&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-171"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Gain/loss on derivative revaluation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(301,052&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-172"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-style: italic; text-decoration: underline; text-align: left"&gt;Change in operating and assets and liabilities:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;(Increase) / decrease in GST receivable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(22,993&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(31,441&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Increase / (decrease) in GST payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;31,441&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(23,155&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;(Increase) in accounts receivables&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(247,487&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;119,774&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;(Increase) / decrease in inventory&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-173"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;95,201&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;(Increase) / decrease in prepayments and other assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;176,108&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;40,893&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Increase / (decrease) in deferred revenue&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(118,704&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;40,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Increase in payroll liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(545,649&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;395,385&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Increase in provision for employee leave&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(8,700&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;40,606&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Increase in trade payables and accruals&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(308,057&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(12,927&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;(Increase)/decrease in trade and other receivable&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(45,931&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-174"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt"&gt;Net cash used in operating activities&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(5,521,617&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(1,070,473&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</gels:DisclosureOfReconciliationOfLossBeforeIncomeTaxToNetCashUsedInOperatingActivitiesTabletextBlock>
    <ifrs-full:ProfitLossBeforeTax contextRef="c0" decimals="0" id="ixv-22625" unitRef="aud">-6645453</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:ProfitLossBeforeTax contextRef="c3" decimals="0" id="ixv-22626" unitRef="aud">-3546195</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense contextRef="c0" decimals="0" id="ixv-22627" unitRef="aud">1222955</ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense>
    <ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense contextRef="c3" decimals="0" id="ixv-22628" unitRef="aud">1211892</ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="c0" decimals="0" id="ixv-22629" unitRef="aud">126206</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:InterestExpense contextRef="c0" decimals="0" id="ixv-22630" unitRef="aud">1917720</ifrs-full:InterestExpense>
    <ifrs-full:InterestExpense contextRef="c3" decimals="0" id="ixv-22631" unitRef="aud">599494</ifrs-full:InterestExpense>
    <gels:GainsOnLoanModifications contextRef="c0" decimals="0" id="ixv-22632" unitRef="aud">499609</gels:GainsOnLoanModifications>
    <ifrs-full:GainsLossesOnChangeInFairValueOfDerivatives contextRef="c0" decimals="0" id="ixv-22633" unitRef="aud">301052</ifrs-full:GainsLossesOnChangeInFairValueOfDerivatives>
    <gels:IncreaseDecreaseInGSTReceivable contextRef="c0" decimals="0" id="ixv-22634" unitRef="aud">22993</gels:IncreaseDecreaseInGSTReceivable>
    <gels:IncreaseDecreaseInGSTReceivable contextRef="c3" decimals="0" id="ixv-22635" unitRef="aud">31441</gels:IncreaseDecreaseInGSTReceivable>
    <gels:AdjustmentsForIncreaseDecreaseInGSTPayable contextRef="c0" decimals="0" id="ixv-22636" unitRef="aud">31441</gels:AdjustmentsForIncreaseDecreaseInGSTPayable>
    <gels:AdjustmentsForIncreaseDecreaseInGSTPayable contextRef="c3" decimals="0" id="ixv-22637" unitRef="aud">-23155</gels:AdjustmentsForIncreaseDecreaseInGSTPayable>
    <gels:IncreaseDecreaseInAccountsReceivables contextRef="c0" decimals="0" id="ixv-22638" unitRef="aud">247487</gels:IncreaseDecreaseInAccountsReceivables>
    <gels:IncreaseDecreaseInAccountsReceivables contextRef="c3" decimals="0" id="ixv-22639" unitRef="aud">-119774</gels:IncreaseDecreaseInAccountsReceivables>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInInventories contextRef="c3" decimals="0" id="ixv-22640" unitRef="aud">-95201</ifrs-full:AdjustmentsForDecreaseIncreaseInInventories>
    <gels:IncreaseDecreaseInPrepaymentsAndOtherAssets contextRef="c0" decimals="0" id="ixv-22641" unitRef="aud">-176108</gels:IncreaseDecreaseInPrepaymentsAndOtherAssets>
    <gels:IncreaseDecreaseInPrepaymentsAndOtherAssets contextRef="c3" decimals="0" id="ixv-22642" unitRef="aud">-40893</gels:IncreaseDecreaseInPrepaymentsAndOtherAssets>
    <gels:AdjustmentsForDecreaseIncreaseInDeferredRevenue contextRef="c0" decimals="0" id="ixv-22643" unitRef="aud">-118704</gels:AdjustmentsForDecreaseIncreaseInDeferredRevenue>
    <gels:AdjustmentsForDecreaseIncreaseInDeferredRevenue contextRef="c3" decimals="0" id="ixv-22644" unitRef="aud">40000</gels:AdjustmentsForDecreaseIncreaseInDeferredRevenue>
    <gels:IncreaseDecreaseInPayrollLiabilities contextRef="c0" decimals="0" id="ixv-22645" unitRef="aud">-545649</gels:IncreaseDecreaseInPayrollLiabilities>
    <gels:IncreaseDecreaseInPayrollLiabilities contextRef="c3" decimals="0" id="ixv-22646" unitRef="aud">395385</gels:IncreaseDecreaseInPayrollLiabilities>
    <gels:IncreaseDecreaseInProvisionForAnnualLeave contextRef="c0" decimals="0" id="ixv-22647" unitRef="aud">-8700</gels:IncreaseDecreaseInProvisionForAnnualLeave>
    <gels:IncreaseDecreaseInProvisionForAnnualLeave contextRef="c3" decimals="0" id="ixv-22648" unitRef="aud">40606</gels:IncreaseDecreaseInProvisionForAnnualLeave>
    <gels:IncreaseDecreaseInTradePayablesAndAccruals contextRef="c0" decimals="0" id="ixv-22649" unitRef="aud">-308057</gels:IncreaseDecreaseInTradePayablesAndAccruals>
    <gels:IncreaseDecreaseInTradePayablesAndAccruals contextRef="c3" decimals="0" id="ixv-22650" unitRef="aud">-12927</gels:IncreaseDecreaseInTradePayablesAndAccruals>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables contextRef="c0" decimals="0" id="ixv-22651" unitRef="aud">-45931</ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables>
    <ifrs-full:CashFlowsFromUsedInOperatingActivities contextRef="c215" decimals="0" id="ixv-22652" unitRef="aud">-5521617</ifrs-full:CashFlowsFromUsedInOperatingActivities>
    <ifrs-full:CashFlowsFromUsedInOperatingActivities contextRef="c216" decimals="0" id="ixv-22653" unitRef="aud">-1070473</ifrs-full:CashFlowsFromUsedInOperatingActivities>
    <ifrs-full:DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory contextRef="c0" id="ixv-21505">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 35. Changes in liabilities arising from financing activities&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Interest&lt;span style="text-decoration:underline"&gt;&lt;br/&gt; &lt;/span&gt;bearing&lt;span style="text-decoration:underline"&gt;&lt;br/&gt; &lt;/span&gt;loans and&lt;span style="text-decoration:underline"&gt;&lt;br/&gt; &lt;/span&gt;borrowings&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Lease&lt;span style="text-decoration:underline"&gt;&lt;br/&gt; &lt;/span&gt;Liability&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 64%"&gt;Balance at 1 July&#160;2023&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,476,705&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;11,895&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,488,600&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Net cash from financing activities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;855,834&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(11,895&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;843,939&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Accrued interest&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;585,013&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-175"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;585,013&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;Other changes&#160;&#x2013;&#160;accrued interest and convertible notes (note&#160;23)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(73,954&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-176"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(73,954&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1.5pt"&gt;Balance at 30 June&#160;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;3,843,599&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-177"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;3,843,599&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Net cash from/(used in) financing activities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,453,511&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-178"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,453,511&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Accrued interest&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;804,255&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-179"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;804,255&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Debt discount&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(481,104&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-180"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(481,104&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1.5pt"&gt;Share conversion of convertible notes&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(432,115&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-181"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(432,115&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt"&gt;Balance at 30 June 2025&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;10,188,146&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-182"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;10,188,146&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfInformationThatEnablesUsersOfFinancialStatementsToEvaluateChangesInLiabilitiesArisingFromFinancingActivitiesExplanatory>
    <ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory contextRef="c0" id="ixv-21509">&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Interest&lt;span style="text-decoration:underline"&gt;&lt;br/&gt; &lt;/span&gt;bearing&lt;span style="text-decoration:underline"&gt;&lt;br/&gt; &lt;/span&gt;loans and&lt;span style="text-decoration:underline"&gt;&lt;br/&gt; &lt;/span&gt;borrowings&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Lease&lt;span style="text-decoration:underline"&gt;&lt;br/&gt; &lt;/span&gt;Liability&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 64%"&gt;Balance at 1 July&#160;2023&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,476,705&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;11,895&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,488,600&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Net cash from financing activities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;855,834&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(11,895&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;843,939&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Accrued interest&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;585,013&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-175"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;585,013&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;Other changes&#160;&#x2013;&#160;accrued interest and convertible notes (note&#160;23)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(73,954&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-176"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(73,954&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1.5pt"&gt;Balance at 30 June&#160;2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;3,843,599&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-177"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;3,843,599&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Net cash from/(used in) financing activities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,453,511&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-178"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,453,511&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Accrued interest&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;804,255&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-179"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;804,255&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Debt discount&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(481,104&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-180"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(481,104&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1.5pt"&gt;Share conversion of convertible notes&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(432,115&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-181"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(432,115&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt"&gt;Balance at 30 June 2025&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;10,188,146&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-182"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;10,188,146&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory>
    <ifrs-full:LiabilitiesArisingFromFinancingActivities contextRef="c217" decimals="0" id="ixv-22654" unitRef="usd">2476705</ifrs-full:LiabilitiesArisingFromFinancingActivities>
    <ifrs-full:LiabilitiesArisingFromFinancingActivities contextRef="c218" decimals="0" id="ixv-22655" unitRef="usd">11895</ifrs-full:LiabilitiesArisingFromFinancingActivities>
    <ifrs-full:LiabilitiesArisingFromFinancingActivities contextRef="c9" decimals="0" id="ixv-22656" unitRef="usd">2488600</ifrs-full:LiabilitiesArisingFromFinancingActivities>
    <ifrs-full:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities contextRef="c219" decimals="0" id="ixv-22657" unitRef="usd">855834</ifrs-full:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities>
    <ifrs-full:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities contextRef="c220" decimals="0" id="ixv-22658" unitRef="usd">-11895</ifrs-full:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities>
    <ifrs-full:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities contextRef="c3" decimals="0" id="ixv-22659" unitRef="usd">843939</ifrs-full:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities>
    <ifrs-full:InterestPaidClassifiedAsFinancingActivities contextRef="c219" decimals="0" id="ixv-22660" unitRef="usd">585013</ifrs-full:InterestPaidClassifiedAsFinancingActivities>
    <ifrs-full:InterestPaidClassifiedAsFinancingActivities contextRef="c3" decimals="0" id="ixv-22661" unitRef="usd">585013</ifrs-full:InterestPaidClassifiedAsFinancingActivities>
    <ifrs-full:IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities contextRef="c219" decimals="0" id="ixv-22662" unitRef="usd">-73954</ifrs-full:IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities>
    <ifrs-full:IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities contextRef="c3" decimals="0" id="ixv-22663" unitRef="usd">-73954</ifrs-full:IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities>
    <ifrs-full:LiabilitiesArisingFromFinancingActivities contextRef="c221" decimals="0" id="ixv-22664" unitRef="usd">3843599</ifrs-full:LiabilitiesArisingFromFinancingActivities>
    <ifrs-full:LiabilitiesArisingFromFinancingActivities contextRef="c5" decimals="0" id="ixv-22665" unitRef="usd">3843599</ifrs-full:LiabilitiesArisingFromFinancingActivities>
    <ifrs-full:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities contextRef="c223" decimals="0" id="ixv-22666" unitRef="usd">6453511</ifrs-full:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities>
    <ifrs-full:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities contextRef="c0" decimals="0" id="ixv-22667" unitRef="usd">6453511</ifrs-full:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities>
    <ifrs-full:InterestPaidClassifiedAsFinancingActivities contextRef="c223" decimals="0" id="ixv-22668" unitRef="usd">804255</ifrs-full:InterestPaidClassifiedAsFinancingActivities>
    <ifrs-full:InterestPaidClassifiedAsFinancingActivities contextRef="c0" decimals="0" id="ixv-22669" unitRef="usd">804255</ifrs-full:InterestPaidClassifiedAsFinancingActivities>
    <ifrs-full:PaymentsForDebtIssueCosts contextRef="c223" decimals="0" id="ixv-22670" unitRef="usd">481104</ifrs-full:PaymentsForDebtIssueCosts>
    <ifrs-full:PaymentsForDebtIssueCosts contextRef="c0" decimals="0" id="ixv-22671" unitRef="usd">481104</ifrs-full:PaymentsForDebtIssueCosts>
    <ifrs-full:IssueOfConvertibleInstruments contextRef="c223" decimals="0" id="ixv-22672" unitRef="usd">432115</ifrs-full:IssueOfConvertibleInstruments>
    <ifrs-full:IssueOfConvertibleInstruments contextRef="c0" decimals="0" id="ixv-22673" unitRef="usd">432115</ifrs-full:IssueOfConvertibleInstruments>
    <ifrs-full:LiabilitiesArisingFromFinancingActivities contextRef="c225" decimals="0" id="ixv-22674" unitRef="usd">10188146</ifrs-full:LiabilitiesArisingFromFinancingActivities>
    <ifrs-full:LiabilitiesArisingFromFinancingActivities contextRef="c4" decimals="0" id="ixv-22675" unitRef="usd">10188146</ifrs-full:LiabilitiesArisingFromFinancingActivities>
    <ifrs-full:DisclosureOfEarningsPerShareExplanatory contextRef="c0" id="ixv-21710">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Note 36. Loss per share&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt; width: 76%"&gt;Loss after income tax attributable to the owners of Gelteq Limited&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; width: 9%"&gt;(6,645,453&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left; width: 1%"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; width: 9%"&gt;(3,546,195&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left; width: 1%"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Number&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Number&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; padding-bottom: 1.5pt"&gt;Weighted average number of ordinary shares used in calculating basic earnings per share&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;9,272,375&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;8,118,075&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt"&gt;Weighted average number of ordinary shares used in calculating diluted earnings per share*&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;9,272,375&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;8,118,075&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;$&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;$&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%"&gt;Basic loss per share&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(0.72&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(0.44&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Diluted loss per share&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.72&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.44&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;In accordance with a
resolution of the directors of Gelteq Limited, the directors of the Company declare that:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;In the directors&#x2019;
opinion:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;the consolidated financial statements and notes set out in
this document are in accordance with requirements of the International Financial Reporting Standards (IFRS), including:&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;(i)&lt;/td&gt;&lt;td style="text-align: justify"&gt;complying with Accounting Standards, as issued by the International
Accounting Standards Board, and&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;


&lt;p style="margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in; text-align: left"&gt;(ii)&lt;/td&gt;&lt;td style="text-align: justify"&gt;present fairly in all material respects the Consolidated
Entity&#x2019;s financial position as at 30 June&#160;2025 and 30 June&#160;2024, and the results of its operations and its cash flows
for each of the&#160;years ended 30 June&#160;2025 and 30 June&#160;2024, and&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%; border-spacing: 0px;"&gt;&lt;tr style="vertical-align: top; text-align: justify"&gt;
&lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;&lt;td style="text-align: justify"&gt;there are reasonable grounds to believe that the Consolidated
Entity will be able to pay its debts as and when they become due and payable.&lt;/td&gt;
&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; "&gt;On behalf of the directors&lt;/p&gt;</ifrs-full:DisclosureOfEarningsPerShareExplanatory>
    <ifrs-full:EarningsPerShareExplanatory contextRef="c0" id="ixv-21714">&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Consolidated&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; 2025&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;30 June &lt;br/&gt; 2024&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; text-align: left; padding-bottom: 2.5pt; width: 76%"&gt;Loss after income tax attributable to the owners of Gelteq Limited&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; width: 9%"&gt;(6,645,453&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left; width: 1%"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left; width: 1%"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right; width: 9%"&gt;(3,546,195&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left; width: 1%"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Number&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Number&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; width: 76%; padding-bottom: 1.5pt"&gt;Weighted average number of ordinary shares used in calculating basic earnings per share&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;9,272,375&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 1.5pt solid; text-align: right"&gt;8,118,075&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 2.5pt"&gt;Weighted average number of ordinary shares used in calculating diluted earnings per share*&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;9,272,375&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;8,118,075&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif; border-spacing: 0px;"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;$&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;$&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%"&gt;Basic loss per share&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(0.72&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(0.44&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Diluted loss per share&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.72&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(0.44&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</ifrs-full:EarningsPerShareExplanatory>
    <ifrs-full:ProfitLossAttributableToOwnersOfParent contextRef="c0" decimals="0" id="ixv-22676" unitRef="usd">-6645453</ifrs-full:ProfitLossAttributableToOwnersOfParent>
    <ifrs-full:ProfitLossAttributableToOwnersOfParent contextRef="c3" decimals="0" id="ixv-22677" unitRef="usd">-3546195</ifrs-full:ProfitLossAttributableToOwnersOfParent>
    <ifrs-full:WeightedAverageShares
      contextRef="c0"
      decimals="INF"
      id="ixv-22678"
      unitRef="shares">9272375</ifrs-full:WeightedAverageShares>
    <ifrs-full:WeightedAverageShares
      contextRef="c3"
      decimals="INF"
      id="ixv-22679"
      unitRef="shares">8118075</ifrs-full:WeightedAverageShares>
    <ifrs-full:WeightedAverageShares
      contextRef="c0"
      decimals="INF"
      id="ixv-22680"
      unitRef="shares">9272375</ifrs-full:WeightedAverageShares>
    <ifrs-full:WeightedAverageShares
      contextRef="c3"
      decimals="INF"
      id="ixv-22681"
      unitRef="shares">8118075</ifrs-full:WeightedAverageShares>
    <ifrs-full:BasicEarningsLossPerShare
      contextRef="c0"
      decimals="2"
      id="ixv-22682"
      unitRef="usdPershares">-0.72</ifrs-full:BasicEarningsLossPerShare>
    <ifrs-full:BasicEarningsLossPerShare
      contextRef="c3"
      decimals="2"
      id="ixv-22683"
      unitRef="usdPershares">-0.44</ifrs-full:BasicEarningsLossPerShare>
    <ifrs-full:DilutedEarningsLossPerShare
      contextRef="c0"
      decimals="2"
      id="ixv-22684"
      unitRef="usdPershares">-0.72</ifrs-full:DilutedEarningsLossPerShare>
    <ifrs-full:DilutedEarningsLossPerShare
      contextRef="c3"
      decimals="2"
      id="ixv-22685"
      unitRef="usdPershares">-0.44</ifrs-full:DilutedEarningsLossPerShare>
    <ifrs-full:RevenueFromContractsWithCustomers
      contextRef="c3"
      id="hidden-fact-0"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:CostOfSales
      contextRef="c3"
      id="hidden-fact-1"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:GrossProfit
      contextRef="c3"
      id="hidden-fact-2"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:FeeAndCommissionExpense
      contextRef="c0"
      id="hidden-fact-3"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:FeeAndCommissionExpense
      contextRef="c3"
      id="hidden-fact-4"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:InventoryWritedown2011
      contextRef="c0"
      id="hidden-fact-5"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:GainandlossOnExtinguishment
      contextRef="c3"
      id="hidden-fact-6"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:GainsLossesOnChangeInFairValueOfDerivatives
      contextRef="c3"
      id="hidden-fact-7"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:IncomeTaxExpenseContinuingOperations
      contextRef="c0"
      id="hidden-fact-8"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:IncomeTaxExpenseContinuingOperations
      contextRef="c3"
      id="hidden-fact-9"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:OtherComprehensiveIncome
      contextRef="c0"
      id="hidden-fact-10"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:OtherComprehensiveIncome
      contextRef="c3"
      id="hidden-fact-11"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:DeferredIncomeIncludingContractLiabilities
      contextRef="c4"
      id="hidden-fact-12"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:CurrentLeaseLiabilities
      contextRef="c5"
      id="hidden-fact-13"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:Equity
      contextRef="c7"
      id="hidden-fact-14"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:ProfitLoss
      contextRef="c10"
      id="hidden-fact-15"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:ProfitLoss
      contextRef="c11"
      id="hidden-fact-16"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:OtherComprehensiveIncome
      contextRef="c10"
      id="hidden-fact-17"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:OtherComprehensiveIncome
      contextRef="c11"
      id="hidden-fact-18"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:OtherComprehensiveIncome
      contextRef="c12"
      id="hidden-fact-19"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:OtherComprehensiveIncome
      contextRef="c3"
      id="hidden-fact-20"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:ComprehensiveIncome
      contextRef="c10"
      id="hidden-fact-21"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:ComprehensiveIncome
      contextRef="c11"
      id="hidden-fact-22"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions
      contextRef="c10"
      id="hidden-fact-23"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions
      contextRef="c11"
      id="hidden-fact-24"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions
      contextRef="c12"
      id="hidden-fact-25"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions
      contextRef="c3"
      id="hidden-fact-26"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:ShareCapitalSubscribed
      contextRef="c10"
      id="hidden-fact-27"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:ShareCapitalSubscribed
      contextRef="c11"
      id="hidden-fact-28"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:ShareCapitalSubscribed
      contextRef="c12"
      id="hidden-fact-29"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:ShareCapitalSubscribed
      contextRef="c3"
      id="hidden-fact-30"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:Equity
      contextRef="c14"
      id="hidden-fact-31"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:Equity
      contextRef="c14"
      id="hidden-fact-32"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:ProfitLoss
      contextRef="c16"
      id="hidden-fact-33"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:ProfitLoss
      contextRef="c17"
      id="hidden-fact-34"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:OtherComprehensiveIncome
      contextRef="c16"
      id="hidden-fact-35"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:OtherComprehensiveIncome
      contextRef="c17"
      id="hidden-fact-36"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:OtherComprehensiveIncome
      contextRef="c18"
      id="hidden-fact-37"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:OtherComprehensiveIncome
      contextRef="c0"
      id="hidden-fact-38"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:ComprehensiveIncome
      contextRef="c16"
      id="hidden-fact-39"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:ComprehensiveIncome
      contextRef="c17"
      id="hidden-fact-40"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:IssueOfSharesOnPlacement
      contextRef="c17"
      id="hidden-fact-41"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:IssueOfSharesOnPlacement
      contextRef="c18"
      id="hidden-fact-42"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:ShareIssuedInLieuOfServicesi
      contextRef="c17"
      id="hidden-fact-43"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:ShareIssuedInLieuOfServicesi
      contextRef="c18"
      id="hidden-fact-44"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:SharePurchaseAgreementCommitment
      contextRef="c17"
      id="hidden-fact-45"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:SharePurchaseAgreementCommitment
      contextRef="c18"
      id="hidden-fact-46"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:ShareIssuedTowardsRepaymentOfConvertibleNotes
      contextRef="c17"
      id="hidden-fact-47"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:ShareIssuedTowardsRepaymentOfConvertibleNotes
      contextRef="c18"
      id="hidden-fact-48"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:SharesIssuedToARCGroupForIPORelatedFees
      contextRef="c17"
      id="hidden-fact-49"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:SharesIssuedToARCGroupForIPORelatedFees
      contextRef="c18"
      id="hidden-fact-50"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:CostOfCapitalRaising
      contextRef="c17"
      id="hidden-fact-51"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:CostOfCapitalRaising
      contextRef="c18"
      id="hidden-fact-52"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:Equity
      contextRef="c20"
      id="hidden-fact-53"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:ReceiptsFromSalesOfGoodsAndRenderingOfServices
      contextRef="c0"
      id="hidden-fact-54"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:TaxIncentivesFromResearchAndDevelopmentOperatingActivities
      contextRef="c0"
      id="hidden-fact-55"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:ProceedsFromReleaseOfSecurityDeposits
      contextRef="c3"
      id="hidden-fact-56"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:ProceedsFromIssuingShares
      contextRef="c3"
      id="hidden-fact-57"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities
      contextRef="c3"
      id="hidden-fact-58"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:RepaymentsOfNoncurrentBorrowings
      contextRef="c3"
      id="hidden-fact-59"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:PaymentsForShareIssueCosts
      contextRef="c3"
      id="hidden-fact-60"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities
      contextRef="c0"
      id="hidden-fact-61"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents
      contextRef="c3"
      id="hidden-fact-62"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:RevenueFromContractsWithCustomers
      contextRef="c3"
      id="hidden-fact-63"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:RevenueFromContractsWithCustomers
      contextRef="c31"
      id="hidden-fact-64"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:RevenueFromContractsWithCustomers
      contextRef="c33"
      id="hidden-fact-65"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:RevenueFromContractsWithCustomers
      contextRef="c3"
      id="hidden-fact-66"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:EmployeeRelatedExpenses
      contextRef="c3"
      id="hidden-fact-67"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:ManagementFees
      contextRef="c0"
      id="hidden-fact-68"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:LegalFeenonIPORelatedinDollars
      contextRef="c3"
      id="hidden-fact-69"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:AuditorsRemunerationForAuditServices
      contextRef="c34"
      id="hidden-fact-70"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:DepreciationRightofuseAssets
      contextRef="c0"
      id="hidden-fact-71"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:InterestExpenseOnLeaseLiabilities
      contextRef="c0"
      id="hidden-fact-72"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:IncomeTaxExpenseContinuingOperations
      contextRef="c0"
      id="hidden-fact-73"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:IncomeTaxExpenseContinuingOperations
      contextRef="c3"
      id="hidden-fact-74"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:DeferredTaxAssetsOtherRightOfUseAssets
      contextRef="c4"
      id="hidden-fact-75"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:AllowanceForDoubtfulOtherReceivable
      contextRef="c4"
      id="hidden-fact-76"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets
      contextRef="c43"
      id="hidden-fact-77"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:CurrentPrepaymentsAndOtherCurrentAssets
      contextRef="c46"
      id="hidden-fact-78"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:NoncurrentPrepayments
      contextRef="c48"
      id="hidden-fact-79"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
      contextRef="c75"
      id="hidden-fact-80"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
      contextRef="c22"
      id="hidden-fact-81"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:PercentageOfEntitysRevenue
      contextRef="c59"
      id="hidden-fact-82"
      unitRef="pure"
      xsi:nil="true"/>
    <ifrs-full:CurrentValueAddedTaxPayables
      contextRef="c4"
      id="hidden-fact-83"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:WagesPayableRelatedParty
      contextRef="c4"
      id="hidden-fact-84"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:DeferredIncomeIncludingContractLiabilities
      contextRef="c4"
      id="hidden-fact-85"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:ReceiptsFromSalesOfGoodsAndRenderingOfServices
      contextRef="c0"
      id="hidden-fact-86"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod
      contextRef="c3"
      id="hidden-fact-87"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:DeferredIncomeIncludingContractLiabilities
      contextRef="c4"
      id="hidden-fact-88"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:DeferredIncomeIncludingContractLiabilities
      contextRef="c4"
      id="hidden-fact-89"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:DeferredIncomeIncludingContractLiabilities
      contextRef="c4"
      id="hidden-fact-90"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:ShorttermBorrowings
      contextRef="c118"
      id="hidden-fact-91"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:BorrowingsDebtDiscount
      contextRef="c120"
      id="hidden-fact-92"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:LongtermBorrowings
      contextRef="c114"
      id="hidden-fact-93"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:LongtermBorrowings
      contextRef="c82"
      id="hidden-fact-94"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:LongtermBorrowings
      contextRef="c115"
      id="hidden-fact-95"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:LongtermBorrowings
      contextRef="c116"
      id="hidden-fact-96"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:LongtermBorrowings
      contextRef="c117"
      id="hidden-fact-97"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:RepaymentsOfCurrentBorrowings
      contextRef="c3"
      id="hidden-fact-98"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:AccruedExpensesIncurredDuringPeriodOnConvertibleNotesIssued
      contextRef="c0"
      id="hidden-fact-99"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:RepaymentDuringPeriodOnConvertibleNotesIssued
      contextRef="c3"
      id="hidden-fact-100"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:ConvertibleNotesConvertedIntoSharesDuringPeriodOnConvertibleNotesIssued
      contextRef="c3"
      id="hidden-fact-101"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:DebtDiscountOnConvertibleNotesRecognisedDuringThePeriod
      contextRef="c5"
      id="hidden-fact-102"
      unitRef="usd"
      xsi:nil="true"/>
    <gels:AmortizationOfDebtDiscount
      contextRef="c5"
      id="hidden-fact-103"
      unitRef="usd"
      xsi:nil="true"/>
    <gels:TotalDebtDiscountOnConvertibleNotes
      contextRef="c5"
      id="hidden-fact-104"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:NoncurrentProvisionsForEmployeeBenefits
      contextRef="c9"
      id="hidden-fact-105"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:LongServiceLeaveTakenDuringThePeriod
      contextRef="c3"
      id="hidden-fact-106"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:CapitalRaisingCostShares
      contextRef="c0"
      id="hidden-fact-107"
      unitRef="shares"
      xsi:nil="true"/>
    <ifrs-full:TradeAndOtherPayables
      contextRef="c126"
      id="hidden-fact-108"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:TradeAndOtherPayables
      contextRef="c128"
      id="hidden-fact-109"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:TradeAndOtherPayables
      contextRef="c129"
      id="hidden-fact-110"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:OtherFinancialLiabilities
      contextRef="c126"
      id="hidden-fact-111"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:OtherFinancialLiabilities
      contextRef="c127"
      id="hidden-fact-112"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:OtherFinancialLiabilities
      contextRef="c128"
      id="hidden-fact-113"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:OtherFinancialLiabilities
      contextRef="c129"
      id="hidden-fact-114"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:OtherFinancialLiabilities
      contextRef="c130"
      id="hidden-fact-115"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:OtherLoans
      contextRef="c126"
      id="hidden-fact-116"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:OtherLoans
      contextRef="c129"
      id="hidden-fact-117"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:Borrowings
      contextRef="c127"
      id="hidden-fact-118"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:Borrowings
      contextRef="c129"
      id="hidden-fact-119"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:Borrowings
      contextRef="c133"
      id="hidden-fact-120"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:Borrowings
      contextRef="c134"
      id="hidden-fact-121"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:Borrowings
      contextRef="c138"
      id="hidden-fact-122"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:Borrowings
      contextRef="c139"
      id="hidden-fact-123"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:Borrowings
      contextRef="c143"
      id="hidden-fact-124"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:Borrowings
      contextRef="c144"
      id="hidden-fact-125"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:Borrowings
      contextRef="c147"
      id="hidden-fact-126"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:Borrowings
      contextRef="c149"
      id="hidden-fact-127"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:FinancialLiabilities
      contextRef="c129"
      id="hidden-fact-128"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:TradeAndOtherPayables
      contextRef="c151"
      id="hidden-fact-129"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:TradeAndOtherPayables
      contextRef="c153"
      id="hidden-fact-130"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:TradeAndOtherPayables
      contextRef="c154"
      id="hidden-fact-131"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:OtherFinancialLiabilities
      contextRef="c151"
      id="hidden-fact-132"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:OtherFinancialLiabilities
      contextRef="c153"
      id="hidden-fact-133"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:OtherFinancialLiabilities
      contextRef="c154"
      id="hidden-fact-134"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:OtherLoans
      contextRef="c151"
      id="hidden-fact-135"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:OtherLoans
      contextRef="c154"
      id="hidden-fact-136"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:Borrowings
      contextRef="c153"
      id="hidden-fact-137"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:Borrowings
      contextRef="c154"
      id="hidden-fact-138"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:Borrowings
      contextRef="c158"
      id="hidden-fact-139"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:Borrowings
      contextRef="c159"
      id="hidden-fact-140"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:Borrowings
      contextRef="c162"
      id="hidden-fact-141"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:Borrowings
      contextRef="c164"
      id="hidden-fact-142"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:Borrowings
      contextRef="c167"
      id="hidden-fact-143"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:Borrowings
      contextRef="c169"
      id="hidden-fact-144"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:FinancialLiabilities
      contextRef="c154"
      id="hidden-fact-145"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:FairValueOfAcquiredReceivables
      contextRef="c4"
      id="hidden-fact-146"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:FairValueOfAcquiredReceivables
      contextRef="c5"
      id="hidden-fact-147"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment
      contextRef="c0"
      id="hidden-fact-148"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment
      contextRef="c3"
      id="hidden-fact-149"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:CapitalCommitments
      contextRef="c4"
      id="hidden-fact-150"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:CapitalCommitments
      contextRef="c5"
      id="hidden-fact-151"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:ManagementAndConsultingServices
      contextRef="c0"
      id="hidden-fact-152"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:RentalExpense
      contextRef="c3"
      id="hidden-fact-153"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid
      contextRef="c0"
      id="hidden-fact-154"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid
      contextRef="c3"
      id="hidden-fact-155"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:TradeReceivables
      contextRef="c4"
      id="hidden-fact-156"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:TradeAndOtherPayables
      contextRef="c185"
      id="hidden-fact-157"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:ReclassificationOfRelatedPartyLoan
      contextRef="c189"
      id="hidden-fact-158"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid
      contextRef="c189"
      id="hidden-fact-159"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid
      contextRef="c190"
      id="hidden-fact-160"
      unitRef="usd"
      xsi:nil="true"/>
    <gels:InterestAccruedPostModification
      contextRef="c189"
      id="hidden-fact-161"
      unitRef="usd"
      xsi:nil="true"/>
    <gels:InterestAccruedPostModification
      contextRef="c190"
      id="hidden-fact-162"
      unitRef="usd"
      xsi:nil="true"/>
    <gels:AmountsReceivedDuringThePeriod
      contextRef="c190"
      id="hidden-fact-163"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:IssueOfConvertibleInstruments
      contextRef="c199"
      id="hidden-fact-164"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:CountryOfIncorporationOrResidenceOfSubsidiary contextRef="c202" id="hidden-fact-165">Melbourne VIC Australia%</ifrs-full:CountryOfIncorporationOrResidenceOfSubsidiary>
    <ifrs-full:CountryOfIncorporationOrResidenceOfSubsidiary contextRef="c204" id="hidden-fact-166">Melbourne VIC Australia%</ifrs-full:CountryOfIncorporationOrResidenceOfSubsidiary>
    <ifrs-full:CountryOfIncorporationOrResidenceOfSubsidiary contextRef="c206" id="hidden-fact-167">Melbourne VIC Australia%</ifrs-full:CountryOfIncorporationOrResidenceOfSubsidiary>
    <ifrs-full:CountryOfIncorporationOrResidenceOfSubsidiary contextRef="c208" id="hidden-fact-168">Melbourne VIC Australia%</ifrs-full:CountryOfIncorporationOrResidenceOfSubsidiary>
    <ifrs-full:AuditorsRemunerationForAuditServices
      contextRef="c210"
      id="hidden-fact-169"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
      contextRef="c3"
      id="hidden-fact-170"
      unitRef="aud"
      xsi:nil="true"/>
    <gels:GainsOnLoanModifications
      contextRef="c3"
      id="hidden-fact-171"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:GainsLossesOnChangeInFairValueOfDerivatives
      contextRef="c3"
      id="hidden-fact-172"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:AdjustmentsForDecreaseIncreaseInInventories
      contextRef="c0"
      id="hidden-fact-173"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables
      contextRef="c3"
      id="hidden-fact-174"
      unitRef="aud"
      xsi:nil="true"/>
    <ifrs-full:InterestPaidClassifiedAsFinancingActivities
      contextRef="c220"
      id="hidden-fact-175"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:IncreaseDecreaseThroughOtherChangesLiabilitiesArisingFromFinancingActivities
      contextRef="c220"
      id="hidden-fact-176"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:LiabilitiesArisingFromFinancingActivities
      contextRef="c222"
      id="hidden-fact-177"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities
      contextRef="c224"
      id="hidden-fact-178"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:InterestPaidClassifiedAsFinancingActivities
      contextRef="c224"
      id="hidden-fact-179"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:PaymentsForDebtIssueCosts
      contextRef="c224"
      id="hidden-fact-180"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:IssueOfConvertibleInstruments
      contextRef="c224"
      id="hidden-fact-181"
      unitRef="usd"
      xsi:nil="true"/>
    <ifrs-full:LiabilitiesArisingFromFinancingActivities
      contextRef="c226"
      id="hidden-fact-182"
      unitRef="usd"
      xsi:nil="true"/>
    <dei:EntityCentralIndexKey contextRef="c0" id="ixv-22872">0001920092</dei:EntityCentralIndexKey>
    <dei:AmendmentFlag contextRef="c0" id="ixv-22873">false</dei:AmendmentFlag>
    <dei:DocumentFiscalPeriodFocus contextRef="c0" id="ixv-22874">FY</dei:DocumentFiscalPeriodFocus>
    <link:footnoteLink
      xlink:role="http://www.xbrl.org/2003/role/link"
      xlink:type="extended">
        <link:loc
          xlink:href="#ix_1_fact"
          xlink:label="ix_1_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_0_fact"
          xlink:label="ix_0_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_0_footnote" xlink:label="ix_0_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Insurance majorly consist of D&amp;O insurance</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_1_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_0_fact"
          xlink:to="ix_0_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_2_fact"
          xlink:label="ix_2_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_1_footnote" xlink:label="ix_1_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Other deposits consist of the deposit paid to Asiana Trading
corporation</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_2_fact"
          xlink:to="ix_1_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_4_fact"
          xlink:label="ix_4_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_3_fact"
          xlink:label="ix_3_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_2_footnote" xlink:label="ix_2_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">This is unsecured
and interest free loan with no maturity terms provided by directors of the Company.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_4_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_3_fact"
          xlink:to="ix_2_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_6_fact"
          xlink:label="ix_6_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-94"
          xlink:label="hidden-fact-94"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-93"
          xlink:label="hidden-fact-93"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_5_fact"
          xlink:label="ix_5_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_3_footnote" xlink:label="ix_3_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">During the previous
financial years ended 30 June 2021 and 30 June 2020, the Company received unsecured loans from Nutrition DNA and Domalina Unit Trust.
These loans have a maturity term of 5 years, and 0.5% interest p.a. Nutrition DNA and Domalina Unit Trust are entities associated with
Nathan Givoni, a director of the Company. In FY 25, the Company extended the loan maturity date to 31 December&#160;2026.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_6_fact"
          xlink:to="ix_3_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-94"
          xlink:to="ix_3_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-93"
          xlink:to="ix_3_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_5_fact"
          xlink:to="ix_3_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_8_fact"
          xlink:label="ix_8_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_7_fact"
          xlink:label="ix_7_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_4_footnote" xlink:label="ix_4_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">On 20 January&#160;2022
the Company entered into unsecured loan agreements with some of the Company&#x2019;s existing shareholders (Lending shareholders). Under
the loan agreement, the Company received loans amounting to $1,493,445, at an interest rate of 12% per annum. The loans had an original
maturity term of 18-month and expected to be mature on 15 July 2023.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_8_fact"
          xlink:to="ix_4_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_7_fact"
          xlink:to="ix_4_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#hidden-fact-96"
          xlink:label="hidden-fact-96"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-95"
          xlink:label="hidden-fact-95"
          xlink:type="locator"/>
        <link:footnote id="ix_5_footnote" xlink:label="ix_5_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">On 5 May&#160;2023
the directors received Board approval to issue up to $1,000,000 in $1 unsecured convertible notes redeemable on 31 December&#160;2025,
an interest rate of 12% and a conversion discount of 12%. On a Liquidity event, or at least 90&#160;days prior to Maturity, each Noteholder
may elect to either Convert their Notes or redeem for Australian cash repayment. If the Noteholder elects to Convert, the number of fully
paid ordinary shares to be issued in satisfaction of the Convertible Notes will be determined by the market value being, determined as;</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-96"
          xlink:to="ix_5_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-95"
          xlink:to="ix_5_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#hidden-fact-92"
          xlink:label="hidden-fact-92"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_10_fact"
          xlink:label="ix_10_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-97"
          xlink:label="hidden-fact-97"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_9_fact"
          xlink:label="ix_9_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_6_footnote" xlink:label="ix_6_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">In accordance
with the policy noted in Note 3, when the Company&#x2019;s shares attained a trading stock price upon the completion of the IPO and
listing of the Company&#x2019;s shares, the Company valued and separately accounted for the derivative embedded within convertible
notes issued by the Company.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-92"
          xlink:to="ix_6_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_10_fact"
          xlink:to="ix_6_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-97"
          xlink:to="ix_6_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_9_fact"
          xlink:to="ix_6_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_14_fact"
          xlink:label="ix_14_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_11_fact"
          xlink:label="ix_11_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_13_fact"
          xlink:label="ix_13_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_12_fact"
          xlink:label="ix_12_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_7_footnote" xlink:label="ix_7_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US"><xhtml:span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The interest is accrued and not paid</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_14_fact"
          xlink:to="ix_7_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_11_fact"
          xlink:to="ix_7_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_13_fact"
          xlink:to="ix_7_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_12_fact"
          xlink:to="ix_7_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#hidden-fact-152"
          xlink:label="hidden-fact-152"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_15_fact"
          xlink:label="ix_15_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_8_footnote" xlink:label="ix_8_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US"><xhtml:span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year the Company received Management and Legal services from Asiana Trading Corporation, an entity associated with Jeff Olyniec (until December 2021), a director of the Company.</xhtml:span></link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-152"
          xlink:to="ix_8_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_15_fact"
          xlink:to="ix_8_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_16_fact"
          xlink:label="ix_16_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_17_fact"
          xlink:label="ix_17_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_9_footnote" xlink:label="ix_9_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">During August 2022, the company as per agreement with Asiana Trading corporation paid first deposit for its future order. Asiana Trading Corporation is an entity associated with Jeff Olyniec, a director of the Company. The balance is included within Prepayments and other assets in the Condensed Consolidated Statement of Financial Position.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_16_fact"
          xlink:to="ix_9_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_17_fact"
          xlink:to="ix_9_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#hidden-fact-156"
          xlink:label="hidden-fact-156"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_18_fact"
          xlink:label="ix_18_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_10_footnote" xlink:label="ix_10_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">During the year 30 June 2022, the Company entered into agreement with Lifestyle Breakthrough Pty Ltd. an entity associated with Nathan Givoni and Simon H. Szewach, directors of the Company for sale of goods &amp; service. The balance is included in Trade and other receivables in the Condensed Consolidated Statement of Financial Position and the amount has been written back during the current financial year.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-156"
          xlink:to="ix_10_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_18_fact"
          xlink:to="ix_10_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#hidden-fact-157"
          xlink:label="hidden-fact-157"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_19_fact"
          xlink:label="ix_19_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_11_footnote" xlink:label="ix_11_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Payables to key management personnel are included within Wages payables in note 19.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-157"
          xlink:to="ix_11_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_19_fact"
          xlink:to="ix_11_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_20_fact"
          xlink:label="ix_20_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_21_fact"
          xlink:label="ix_21_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_12_footnote" xlink:label="ix_12_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">The Convertible Notes from directors relates to:
&#x25cf;	For 2024, convertible notes received from an entity related to Nathan Givoni, Executive Director, and Jeffrey Olyniec, Non-Executive Director.
&#x25cf;	For 2025, convertible notes received from an entity related to Nathan Givoni, Executive Director.</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_20_fact"
          xlink:to="ix_12_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_21_fact"
          xlink:to="ix_12_footnote"
          xlink:type="arc"/>
        <link:loc
          xlink:href="#ix_24_fact"
          xlink:label="ix_24_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_22_fact"
          xlink:label="ix_22_fact"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#hidden-fact-158"
          xlink:label="hidden-fact-158"
          xlink:type="locator"/>
        <link:loc
          xlink:href="#ix_23_fact"
          xlink:label="ix_23_fact"
          xlink:type="locator"/>
        <link:footnote id="ix_13_footnote" xlink:label="ix_13_footnote" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Include convertible notes from shareholders holding more than
5% of issued capital not previously included as related party loan</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_24_fact"
          xlink:to="ix_13_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_22_fact"
          xlink:to="ix_13_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="hidden-fact-158"
          xlink:to="ix_13_footnote"
          xlink:type="arc"/>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="ix_23_fact"
          xlink:to="ix_13_footnote"
          xlink:type="arc"/>
    </link:footnoteLink>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
